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@Debst99 wrote:

 

IRA's and pensions total $67,443.  85% of the social security equals $60,180 but their taxable social security is $56,017. 

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Are all IRAs and pensions in one person's name?

If the one return doesn't have other income (or only has extremely minimal income), a lower percentage of the Social Security is taxed.  With zero other income, only 42.5% of the Social Security is taxable (but it VERY quickly goes up if there is other income).