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Returning Member
posted Mar 16, 2021 7:36:19 AM

Will Unemployment Compensation Exclusion Worksheet affect on taxable social security. Does the $10,200 reduce my taxable Social Security on line 6b ?

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24 Replies
Expert Alumni
Mar 16, 2021 7:58:03 AM

No, the $10,200 does not include your taxable Social Security on Line 6b.

 

The $10,200 exclusion is for unemployment income, not social security. Social security is taxed differently depending on the rest of the income on the return.

 

For more information, see: New Exclusion of up to $10,200 of Unemployment Compensation | Internal Revenue Service

Is my Social Security income taxable?

Level 15
Mar 16, 2021 8:17:59 AM

I think OP is asking whether the calculation of the percent of Soc Sec that is taxable (which is based on total income) is affected by the reduction in that total income if also receiving unemployment comp.

Returning Member
Mar 16, 2021 8:49:51 PM

I am not a tax person so i am waiting to see how Turbo handles this.  But i was wondering when do you do the Social Security worksheet and will it lower my SS taxed income. If line 8 on 1040 is reduced then my total income on line 9 changes.  This changes my taxable income on line 6b when i do the SS worksheet. I'm i right or wrong?  

Returning Member
Mar 18, 2021 12:36:59 PM

The answer is blowing in the wind

 

Level 15
Mar 18, 2021 12:52:21 PM


@wdunn wrote:

I am not a tax person so i am waiting to see how Turbo handles this.  But i was wondering when do you do the Social Security worksheet and will it lower my SS taxed income. If line 8 on 1040 is reduced then my total income on line 9 changes.  This changes my taxable income on line 6b when i do the SS worksheet. I'm i right or wrong?  


Those of us who have actually read the law believe that even though the first $10,200 of UEC is excluded from taxable income, it is still included in the calculation of taxable social security.  There are a series of carve-outs and exceptions in the law, and this was also posted someplace on the AARP web site.

 

However, the ultimate final confirmation would come whenever Turbotax is reprogrammed for the change, since the reprogramming has to be tested and approved by the IRS.  One news site says Turbotax will be updated tonight or tomorrow, but I don't have official word on that.  

New Member
Mar 22, 2021 7:39:23 PM

My question, Is the unemployment compensation worksheet available in the Turbo tax program? 

Because i have been unable to find it.  Can You or any body found it already? 

Level 15
Mar 22, 2021 8:31:23 PM

the solution published by IRS and implemented by TurboTax and other tax software

has various side effects throughout your return, because your AGI is reduced.

 

Level 15
Mar 23, 2021 7:10:10 AM


@ernesto3118 wrote:

My question, Is the unemployment compensation worksheet available in the Turbo tax program? 

Because i have been unable to find it.  Can You or any body found it already? 


None of the worksheets are available to users of Turbotax Online.  If you are using the desktop version installed on your own Mac or PC, I don't believe the program is updated yet for the unemployment exclusion, so I can't say where the worksheet will be located or what it looks like. 

New Member
Mar 24, 2021 6:25:22 AM

According to what I am reading, jobless benefits are not counted as wages under Social Security's annual earnings limit.   It has nothing to do with the $10,200.  Is this correct?  

New Member
Mar 24, 2021 6:29:08 AM

From what I am reading, it has nothing to do with the $10,200.  Unemployment benefits are not considered earned and they don't count as wages under Social Security's annual earnings limit.

Level 15
Mar 24, 2021 6:46:08 AM

@chobson5116 

You are answering a different question than was asked.  For purposes of determining how much Social Security benefits are taxable, the IRS considers all the recipient’s taxable income, there is no exclusion for unemployment compensation.

 

For purposes of determining if a retiree’s future benefits will be reduced because they earned too much income during retirement, unemployment compensation does not count as earned income. But that is not the question that was asked.

New Member
Mar 24, 2021 7:08:52 AM

Thank you, I do apology if I asked or answered a different question.

 

Thank you for answering my questions.  With that said, when computing earned income for Social Security purpose, unemployment benefits should not be count as earned income.  This makes a hugh difference in the outcome or results of where one will get a refund, smaller refund or owe.  The $10,200 may reduce that amount, but what you are saying is that the unemployment benefits should not be counted. Correct?

 

Level 15
Mar 24, 2021 8:21:28 AM


@chobson5116 wrote:

Thank you, I do apology if I asked or answered a different question.

 

Thank you for answering my questions.  With that said, when computing earned income for Social Security purpose, unemployment benefits should not be count as earned income.  This makes a hugh difference in the outcome or results of where one will get a refund, smaller refund or owe.  The $10,200 may reduce that amount, but what you are saying is that the unemployment benefits should not be counted. Correct?

 


I think you are still confused.

 

When the Social Security Administration reviews your tax return to see if you earned too much income, and must reduce your future benefits, they don't count unemployment or other unearned income, just income earned from working.

 

However, for income tax purposes, ALL your other income is used to calculate how much of your social security benefit is taxable, including earned and unearned income.  And, according to the AARP, even though the first $10,200 of unemployment compensation is excluded from income tax for 2020, it does still count to determine the amount of taxable social security.

 

They say that the American Rescue Plan Act specifically says that the excluded unemployment income is NOT to be subtracted in calculating the following.

 

  • Taxable Social Security
  • Savings bond interest exclusion for education
  • Employer-provided adoption benefits
  • Deductible IRA contributions
  • Student Loan Interest Deduction
  • Tuition and Fees Deduction
  • Passive activity loss limitation for rental real estate

These provisions are included in the law in the section called "Conforming Amendments" where the law specifies how the exclusion interacts with various calculations of "modified adjusted gross income" (MAGI) for various purposes. 

 

 

 

 

Level 15
Mar 24, 2021 9:13:04 PM

@chobson5116 

 

The answer to your question appears to be no.

There are other areas where the reduced AGI will change your return.

For my niece's tax return, we found

 

  • Retirement Savings contributions credit, increased
  • Earned Income credit, increased.

It will depend on the circumstances of your tax return.

We will be looking carefully to see that the IRS's refund includes these amounts.

 

 

New Member
Mar 27, 2021 6:59:46 AM

Turbotax has updated their desktop versions.  Unfortunately they have an error, either in their instructions or in their calculations.  And their phone support on this is not very good.  

 

1.  On schedule 1 where they calculate the amount of unemployment that is taxable,  things are good.  As an example consider that the the unemployment amount (LINE 7) is $15,200.  LINE 9 then is the taxable unemployment:  $15,200 - $10,200 = $5,000.  

2.  The form called Social Sec is where the error occurs.  This form calculates amount of Social Security benefit that is taxable.  Line 3 is the sum of lines 2a, 2b, 3b, 4b, 5b, line 7 from your 1040.  AND LINE 9 FROM SCHEDULE 1.  From above LINE 9 is $5,000.   What turbotax is using is LINE 9 from Schedule 1, which is the entire unemployment about ($15,200).

 

Either turbotax is referencing the wrong line from Schedule 1 in their instructions for line 3 in Social Sec or they are adding in line 7 when they should be adding in line 9.

 

The net result is that the calculations they are using do NOT exclude the $10,200 from determining how much social security is taxed.  This is consistent with answers I've seen in this blog (unfortunately!).  Turbotax needs to clean this up.

 

But as I said I'm not sure they have phone folks that are able to follow what's going on.

New Member
Apr 12, 2021 10:04:05 AM

Any update?

Level 15
Apr 12, 2021 10:06:36 AM


@Kenny4187 wrote:

Any update?


Update for what?

 

The unemployment compensation exclusion was updated across all TurboTax platforms, online and desktop, on 03/26/2021.

 

The exclusion is reported on Schedule 1 Line 8 as a negative number.  The unemployment compensation received is on Line 7 of Schedule 1.  The result flows to Form 1040 Line 8.

 

Click on Tax Tools on the left side of the screen. Click on Tools. Click on View Tax Summary. Click on Preview my 1040 on the left side of the screen.

New Member
Apr 12, 2021 10:47:35 AM

Sorry I should have been more clear. I was asking about the update to Scaffrey's concern approx 2 weeks ago. I had understood what you replied, but the concern is not being answered. The concern isn't about lines 7 or 8 of schedule 1 themselves. The question is about the social security worksheet # 3 which asks for the amount of line 9 in schedule 1. So to put it short, if the final computation of lines 7 and 8 of schedule 1 are to be placed in line 9 of the same schedule, than that same number should be used in the social security work sheet #3. But the problem is turbotax is not using the amount in line 9 of schedule 1. Its using the amount of line 7. I hope I was a bit clearer now. Refer to Scaffey's post for the original concern.

Level 2
Apr 14, 2021 1:24:08 PM

I believe your response to be incorrect. On the SS Benefits worksheet, line 3, it specifically ask to add the income amounts from lines1, 2b, 4b, 5b, 7 and Sched 1 (Form 1040), line 9. Line 9 is AFTER the 10,200 exclusion for Unemployment Benefits under ARPA, which shows up on line 8 as a negative amount (-10,200 if the total unemployment benefits were over that amount) 

In TurboTax Home and Business 2020, there is an anomaly regarding this. While the figure calculated on line 3 uses all the above lines from the 1040, when it comes to the amount for Sched. 1, line 9, the exclusion amount of $10,200 is added back to the total. Here is the anomaly: When you click on the figure in the forms view and select Data Source, the breakdown includes the correct amount for what shows on Sched 1, line9. I had to override the figure in Forms view to delete the $10,200 which was erroneously included in the line 3 total.

 

Level 2
Apr 14, 2021 1:28:39 PM

The UCE Worksheet is not even included in the IRS publication 915 nor in the update they issued on 3/25/21.

Such confusion. I am assessing penalty and interest against both the IRS and TurboTax! Failure to issue clear instructions!

Level 15
Apr 14, 2021 1:33:39 PM


@dfschmagel wrote:

The UCE Worksheet is not even included in the IRS publication 915 nor in the update they issued on 3/25/21.

Such confusion. I am assessing penalty and interest against both the IRS and TurboTax! Failure to issue clear instructions!


The unemployment compensation exclusion is

Not

used to calculate the taxable amount of Social Security benefits.

IRS website - https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation

 

When figuring any of the following deductions or exclusions, include the full amount of your unemployment benefits reported on Schedule 1, line 7 (

unreduced by any exclusion amount

): taxable social security benefits, IRA deduction, student loan interest deduction, nontaxable amount of Olympic or Paralympic medals and USOC prize money, the exclusion of interest from Series EE and I U.S. Savings Bonds issued after 1989, the exclusion of employer-provided adoption benefits, the tuition and fees deduction, and the deduction of up to $25,000 for active participation in a passive rental real estate activity.

 

 

Level 15
Apr 14, 2021 2:15:58 PM

The first $10,200 of UCE is not simply ignored for all tax purposes.  The law that created the exclusion also specifically lists some calculations where the UCE is still included, and taxable social security is one of them. 

Level 2
Apr 16, 2021 9:41:36 AM

TurboTax seems to be ignoring the unemployment exclusion in its calculation as of 4/16/21, however the description in the Social Security Benefits Worksheet, line 3 does not agree.  "Add the amounts on Form 1040, lines 1 (before adoption benefits exclusion), 2a (before U.S. savings bond interest exclusion), 2b, 3b, 4b, 5b, 7,
and Schedule 1, line 9. Also include certain income of bona fide residents of American Samoa or Puerto Rico."

This would take only the unemployment income AFTER exclusion, but the math does not agree.

 

Further, the data source for this line does not agree with the math used either.....a big problem.

I have a ticket in to have the correct the math or the description and Data Source.

 

Someone missed something.......and I paid $85 for this.......

Level 2
Apr 16, 2021 9:45:33 AM

TurboTax seems to be ignoring the unemployment exclusion in its calculation as of 4/16/21, however the description in the Social Security Benefits Worksheet, line 3 does not agree.  "Add the amounts on Form 1040, lines 1 (before adoption benefits exclusion), 2a (before U.S. savings bond interest exclusion), 2b, 3b, 4b, 5b, 7,
and Schedule 1, line 9. Also include certain income of bona fide residents of American Samoa or Puerto Rico."

This would take only the unemployment income AFTER exclusion, but the math does not agree.

 

Further, the data source for this line does not agree with the math used either.....a big problem.

I have a ticket in to have the correct the math or the description and Data Source.