Tax Planning for Retirees

Social Security Benefits

  • § 17.01 Overview of Taxation of Social Security Benefits
  • —–[1] Augmented Income
  • —–[2] Married with Augmented Income under $32,000
  • —–[3] Married with Augmented Income Between $32,000 and $44,000
  • —–[4] Married with Augmented Income over $44,000
  • —–[5] Single with Augmented Income Under $25,000
  • —–[6] Single with Augmented Income Between $25,000 and $34,000
  • —–[7] Single with Augmented Income over $34,000
  • —–[8] Married Filing Separate Return
  • § 17.02 Key Concepts in Taxation of Social Security Benefits
  • —–[1] Modified Adjusted Gross Income
  • —–[2] Augmented Income
  • § 17.03 Taxable Benefits of Married Persons Filing a Joint Return
  • —–[1] Augmented Income Under $32,000
  • —–[2] Augmented Income Between $32,000 and $44,000
  • —–[3] Augmented Income over $44,000
  • § 17.04 Taxable Benefits of a Single Individual or a Separated Spouse
  • —–[1] Augmented Income Under $25,000
  • —–[2] Augmented Income Between $25,000 and $34,000
  • —–[3] Augmented Income over $34,000
  • § 17.05 Taxable Benefits of a Married Person Filing a Separate Return
  • § 17.06 Disproportionate Tax Consequences of Changes in Income
  • § 17.07 Lump Sum Payment of Prior Year Social Security Benefits
  • § 17.08 Tax on Net Investment Income Not Applicable

» Chapter 18 – CHRONIC ILLNESS COSTS AND INSURANCE