Line 1 on Worksheet 1 to determine adjusted gross income for social security recipients is calculated this way:
Adjusted Gross Income from Form 1040 Line 11
- Taxable social security from Form 1040 Line 6b
+ IRA Deduction from Schedule 1 Line 20
+ Student Loan Interest deduction from Schedule 1 Line 21
- Excluded adoption benefits included in wages, excluded savings bond interest used to pay for education and other rare adjustments that probably don't apply.
This number, only with the IRA deduction removed, is then used on Worksheet 3 to determine the taxable social security benefits.
