Question

Shirley and bob are married, receive social security benefits and file a joint tax return. what is the base amount with which ½ of their net social security benefits plus other income must be compared to determine the amount includible in income?

a. $0
b. $25,000
c. $32,000
d. $50,000

Answer 1

The base amount for married filing jointly is c. $32,000.

When married couples filing jointly receive Social Security benefits, they need to compare their "combined income" to a base amount to determine the taxable portion of their benefits.

This combined income includes half of their Social Security benefits plus all their other income (adjusted gross income and any non-taxable interest).

For married couples filing jointly in 2023, the base amount against which their combined income is compared is $32,000.