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George and Weezy received $27,100 of Social Security benefits this year ($10,000

ID: 2470055 • Letter: G

Question

George and Weezy received $27,100 of Social Security benefits this year ($10,000 for George; $17,100 for Weezy). They also received $4,300 of interest from jointly owned City of Ranburne Bonds and dividend income.

What amount of the Social Security benefits must George and Weezy include in their gross income under the following independent situations? (Leave no answer blank. Enter zero if applicable.)


2.

value:
2.00 points

Required information

George and Weezy file married joint and receive $7,750 of dividend income from stocks owned by George.


     

References

eBook & Resources

ProblemDifficulty: 2 MediumLearning Objective: 05-02 Understand the distinctions between the various sources of income, including income from services and property.

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3.

value:
2.00 points

Required information

George and Weezy file married separate and receive $7,750 of dividend income from stocks owned by George.


     

References

eBook & Resources

ProblemDifficulty: 2 MediumLearning Objective: 05-02 Understand the distinctions between the various sources of income, including income from services and property.

Check my work

4.

value:
2.00 points

Required information

George and Weezy file married joint and receive $30,200 of dividend income from stocks owned by George.


     

References

eBook & Resources

ProblemDifficulty: 2 MediumLearning Objective: 05-02 Understand the distinctions between the various sources of income, including income from services and property.

Check my work

5.

value:
2.00 points

Required information

George and Weezy file married joint and receive $15,100 of dividend income from stocks owned by George.


     

References

eBook & Resources

ProblemDifficulty: 2 MediumLearning Objective: 05-02 Understand the distinctions between the various sources of income, including income from services and property.

Check my work

©2016 McGraw-Hill Education. All rights reserved.

George and Weezy received $27,100 of Social Security benefits this year ($10,000 for George; $17,100 for Weezy). They also received $4,300 of interest from jointly owned City of Ranburne Bonds and dividend income.

Explanation / Answer

a. George and Weezy exclude the entire $27,100 of Social Security benefits because the sum of their modified AGI plus 50 percent of their Social Security benefits ($4,300+ $7,750+ $15,100 (50% of Social Security benefits) = $27,100) is below the minimum amount ($32,000 or less for taxpayers filing married joint) for including Social Security benefits

b. $8,500 for George and $9,095 for Weezy. Because George files married separate, he must include in gross income the lesser of (a) $8,500 (85% of his $10,000 Social Security benefits) or (b) $12,665 (85% of the sum of his modified AGI+50% of his Social Security benefits= 85% x (2,150 interest +$7,750 dividends +50% ($10,000) =85% (14,900)=$12,665). Because Weezy files married separate, she must include in gross income the lesser of (a)$14,535 (85% of her $17,100 Social Security benefits) or (b) $9,860 (85% of the sum of her modified AGI+50% of her Social Security benefits= 85% x(2,150 interest + 50% ($17,100)=85% (10,700)=$9,095)

c. $9,443 Because George and Weezy file married joint and their modified  AGI + 50% of their Social Security benefits ($4,300 interest + $30,200 dividends + (50% ($27,100 )) =$48,050 ) exceeds $44,000, they must include in gross income the lesser of (a) 85 percent of their Social Security benefits(85% ($27,100)= $23,035), (b) 85 percent of (their modified AGI + 50% of their Social Security benefits - $44,000 = ($4,300 interest + $30,200 dividends + (50% ($27,100 ) -$44,000) =$4,050), plus the lesser of (1) $6,000or (2) 50 percent of Social Security benefits (50% ($27,100)=$13,550). Thus, they must include in income the lesser of (a) $23,035 or (b) 85 percent of $4,050 (3443), plus the lesser of (1) $6,000 or (2) $13,550 , which simplifies to $9,443

d. $475 Because George and Weezy file married joint and their modified AGI + 50% of their Social Security benefits ($4,300 interest + $15,100 dividends+ (50% ($27,100)) =$32,950) falls between $32,000 and $44,000, they must include in gross income the lesser of (a) 50 percent of their Social Security benefits (50% ($27,100)= $13,550), (b)50 percent of (their modified AGI +50% of their Social Security benefits - $32,000 = ($4,300 interest + $15,100 dividends + (50% ($27,100 ) -$32,000) =$950). Thus, they must include in income the lesser of (a) $13,550 or (b) 50 percent of $950 (475)

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