The 5a amount is the gross SS you received (before any medicare premiums or other deductions)...the 5b amount is the sub-amount that is considered taxable income.
The IRS will consider up-to 85% of your SS income to be included in your taxable income, when your other income (including tax-exempt dividends&interest), plus 1/2 your social security, reaches the following levels:
1) Married Filing Jointly: $32,000
2) Single or Head of Household: $25,000
3) Married Filing Separately: 0
TTX software will calculate and change the box 5b value as you continue to add in your various sources of income.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
