PUA 1099 G and taxes

[Matt 126]

Hello just an example here. What if anyone had no taxes withheld on unemployment and made 17500 in PUA benefits. The spouse made 21000 in social security. They are using a standard deduction as they are filing jointly. Will taxes need to be paid on 17500 or does the 25000 deduction exempt? 

[Matt 126]

What if someone*

[VolvoGirl]

Is that your total and only income?   Then the Social Security won't be taxable and the Standard Deduction should wipe out your income so you won't owe any tax.  Yes you get to subtract the full Standard Deduction. Which is 25,100 for Joint.