IRS Publication 590A — Contributions to IRAs
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Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs … 8. 880 58 Publication 590-A (2025)
Appendix B (continued) Keep for Your Records Worksheet 3 Computation of Taxable Social Security Benefits (For use by taxpayers who receive social security benefits and take a traditional IRA deduction) Filing Status—Check only one box: A. Married filing jointly B. Single, Head of household, Qualifying surviving spouse, or Married filing separately and lived apart from your spouse during the entire year C. Married filing separately and lived with your spouse at any time during the year
1. Adjusted gross income (AGI) from Form 1040 or 1040-SR. (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. See the Line 1 Worksheet in Appendix C for assistance with this calculation.) … 1. 128,200
2. Deduction(s) from line 7 of Worksheet(s) 2 in Appendix B … 2. 7,120
3. Subtract line 2 from line 1 … 3. 121,080
4. Enter the amount in box 5 of all Forms SSA-1099 and RRB-1099 … 4. 12,000
5. Enter one-half of line 4 … 5. 6,000
6. Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. territories, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits … 6. 0
7. Enter the amount of any tax-exempt interest reported on Form 1040 or 1040-SR, line 2a … 7. 0
8. Add lines 3, 5, 6, and 7 … 8. 127,080
9. Enter the amount listed below for your filing status.
• $32,000 if you checked box A above.
• $25,000 if you checked box B above.
• $0 if you checked box C above … … 9. 32,000
10. Subtract line 9 from line 8. If zero or less, enter -0- on this line … 10. 95,080
11. If line 10 is zero, stop here. None of your social security benefits are taxable. If line 10 is more than zero, enter the amount listed below for your filing status.
• $12,000 if you checked box A above.
• $9,000 if you checked box B above.
• $0 if you checked box C above … … 11. 12,000
12. Subtract line 11 from line 10. If zero or less, enter -0- … 12. 83,080
13. Enter the smaller of line 10 or line 11 … 13. 12,000
14. Enter one-half of line 13 … 14. 6,000
15. Enter the smaller of line 5 or line 14 … 15. 6,000
16. Multiply line 12 by 0.85. If line 12 is zero, enter -0- … 16. 70,618
17. Add lines 15 and 16 … 17. 76,618
18. Multiply line 4 by 0.85 … 18. 10,200
19. Taxable social security benefits. Enter the smaller of line 17 or line 18 … 19. 10,200 Appendix C. Line 1 Worksheet Line 1 Supplemental Worksheet
1. Enter your adjusted gross income (AGI) from Form 1040 or 1040-SR, line 11a … 1.
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