[notfornothing]

If your wage income is $13,000 and your Social Security income is $12,000, none of your Social Security would be taxable - unless your filing status is Married Filing Separate.

The rule: take half of your Social Security and add it to your other income. If this amount exceeds $25000 ($32,000 Married Filing Joint) some of your Social Security will be taxable and included in AGI, but you'll never pay tax on more than 85% of your benefits. In your case, 1/2 Social Security + other income = $19,000 which is less than $25,000, hence none of the Social Security is taxable.

See http://www.irs.gov/uac/Are-Your-Social-Security-Benefits-Taxable%3F

[Jude in WV]

You are correct.

If filing single and the only other income is the $13,000 wages, none of the $12000 from Soc Sec will be taxed.

I have prepared tax returns for nearly 40 years.

[savedbygrace]

Thank you. As far as I can tell, that is the correct solution.