J.K. Lasser's Your Income Tax 2017

Chapter 34 Special Tax Rules for Senior Citizens and the Disabled

1. 34.1 Senior Citizens Get Certain Filing Breaks
2. 34.2 Social Security Benefits Subject to Tax
3. 34.3 Computing Taxable Social Security Benefits
4. 34.4 Election for Lump-Sum Social Security Benefit Payment
5. 34.5 Retiring on Social Security Benefits
6. 34.6 How Tax on Social Security Reduces Your Earnings
7. 34.7 Eligibility for the Credit for the Elderly or the Disabled
8. 34.8 Figuring the Credit for the Elderly or Disabled
9. 34.9 Tax Effects of Moving to a Continuing Care Facility
10. 34.10 Medicare Part B and Part D Premiums for 2017
11. 34.11 Special Tax Rules for the Disabled
12. 34.12 ABLE Accounts

All of your Social Security benefits are tax free if your “provisional income,” explained in 34.3, is $25,000 or less if you are single, or $32,000 or less if you are married and file a joint return. No more than 50% of your benefits are subject to tax if you file a joint return and your provisional income is over $32,000 but no more than $44,000, or if you are single and your provisional income is over $25,000 but no more than $34,000. When provisional income exceeds $34,000 or $44,000 (depending on your filing status), more than 50%, but no more than 85%, of your benefits are subject to tax. If you are married and filing separately, and did not live apart for the whole year, you must apply the 85% rate without considering the base amounts. If you are married filing separately and you lived apart the entire year, are a head of household, ...