I now believe that my earlier post may have been incorrect. This is due to the fact that the computation of taxable SS benefits in Sec 86 of the IRC is based upon a modified AGI amount that is determined without the benefit of the $10,200 exclusion set forth in new Sec. 85(c). It would appear that TT's SS benefit worksheet is incorrect on Line 3 when it states to include amount from Schedule 1, Line 9, which is after the UC exclusion. The IRC provides that the modified AGI is determined without the UC exclusion. Therefore, you would need to add back the exclusion amount to the amount from Schedule 1, Line 9.
