I retired May 31st. The 1st yr rule w/SSA says there's no penalty for earning > the allowed amt yet they're taxing 85% of my SSA. How do you use this rule on your 1040?

I did not work after May 31st and only received SSA the second half of the year. The SSA website states that they know people who retire midyear have probably gone over the earnings limit and that is why there is this rule. The tax software doesn't address this.