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26. Lo.A Compute the taxable Social Security benefits in each of the following a

ID: 2611085 • Letter: 2

Question

26. Lo.A Compute the taxable Social Security benefits in each of the following a. Erwin and Eleanor are married and file a joint tax return. They have adjusted situations: gross income of $46,000, no tax-exempt interest, and $12,400 of Social Security b. Erwin and Eleanor have adjusted gross income of $12,000, no tax-exempt interest c. Erwin and Eleanor have adjusted gross income of $85,000, no tax-exempt interest, benefits. and $16,000 of Social Security benefits. and $15,000 of Social Security benefits.

Explanation / Answer

a. Taxable amount = 10540

b. Taxable amount = 0.

Since MAGI + 50% of social security received= 12000+ 16000*50% = 20000 is with in 32000 limit no social security is taxable.

c. Taxable amount= 12750

Modified AGI AGI excl social security      46,000 Plus: Tax exempt interest income              -   A Modified AGI      46,000 Condition A Modified AGI      46,000 a Social security benefits      12,400 b 50% of a        6,200 C= A+b      52,200 Condition amount C MAGI + 50% of social security=      52,200 Range of taxable social security benefits falls in Range strats Condition amount Range ends Taxable ratio Additional taxable amount ( applicable for 85% category) Taxable amount a b c d= b-a e f= d*e g= social security received*e i= lesser of 6000 or 50%*social security amount h= Lesser of g, (f+i) 0         32,000              -   0%                  -                              -                                            -                            -                                            32,000         44,000              -   50%                  -                        6,200                                          -                            -                                            44,000      52,200        8,200 85%            6,970                   10,540                              6,000.00                  10,540 Total taxable social security benefits = 10,540
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