<p>Go to page one of the 1040 tax form and go to line 20a. Every year your folks have to figure out how much of the SS benefits are taxable. They do that by going to the corresponding guidebook (or computer program sheet) and doing the SS benefits worksheet. So, maybe 85% of his benefit ends up being taxable and the other 15% is not taxes (or the opposite) then they take the taxable number and fill in the WHOLE SS benefit (line 20a) and then they scoot over and fill in the taxable amount (line 20b)</p>
<p>The difference between WHOLE SS benefit (20 a) minus the Taxable (line 20b) gives you the untaxed SS benefit. </p>
<p>Or you can just include the taxable benefit (line 20b) if that is needed in one of the slots</p>
<p>Whew. It’s a hassle, I know. Make sure you print off a copy of what you do and make some notes in the margin so next year it will go much faster. </p>
<p>Good luck!</p>