Retirement tax questions

@TurboTaxMaryK1 from your link, it says

Base Amounts. The three base amounts are:
$25,000 – if taxpayers  are single, head of household, qualifying widow or widower with a dependent child or married filing separately and lived apart from their spouse for all of 2016
$32,000 – if they are married filing jointly
$0 – if they are married filing separately and lived with their spouse at any time during the year

So if a couple is filing jointly, and the SSA is over $32,000 then they would they have to report it?
So if a couple is filing separately, and they lived together, ANY SSA over $0 (which is basically any amount) then they would have to report it?