On a joint tax return you enter all income for both of you. The SS benefit would only become taxable when all income on the joint return plus 1/2 of the SS benefit income reached $32,000 and then only 85%, at the most, would be taxable. On a Married Filing Separate return then All of the SS benefits are taxable regardless of the other income being reported on the MFS return.
You would want to file as Married Filing Jointly even if one spouse has little or no income. You receive the highest standard deduction of $12,700 and you each receive a personal exemption of $4,050
Standard deductions for 2017
- Single - $6,350 add $1,550 if age 65 or older
- Married Filing Separately - $6,350 add $1,250 if age 65 or older
- Married Filing Jointly - $12,700 add $1,250 for each spouse age 65 or older
- Head of Household - $9,350 add $1,550 if age 65 or older
