6. Enter all adjustments for AGI except for student loan interest and the tuition and fees deduction. 7. Subtract line 6 from line 5 . If zero or less, stop here, none of the social security benefits are taxable. 8. Enter $25,000 ( $32,000 if married filing jointly; $0 if married filing separately and living with spouse at any time during the year). 9. Subtract line 8 from line 7 . If zero or less, enter -0 - Note: If line 9 is zero or less, stop here; none of your benefits are taxable. Otherwise, go on to line 10. 10. Enter $9,000 ( $12,000 if married filing jointly; $0 if married filing separately and living with spouse at any time during the year). 11. Subtract line 10 from line 9. If zero or less, enter -0-. 12. Enter the smaller of line 9 or line 10. 13. Enter one-half of line 12. 14. Enter the smaller of line 2 or line 13. 15. Multiply line 11 by 85%(.85), If line 11 is zero, enter -0 -. 16. Add lines 14 and 15. 17. Multiply line 1 by 85% (.85). 18. Taxable benefits. Enter the smaller of line 16 or line 17. 6. Enter all adjustments for AGI except for student loan interest and the tuition and fees deduction. 7. Subtract line 6 from line 5 . If zero or less, stop here, none of the social security benefits are taxable. 8. Enter $25,000 ( $32,000 if married filing jointly; $0 if married filing separately and living with spouse at any time during the year). 9. Subtract line 8 from line 7 . If zero or less, enter -0 - Note: If line 9 is zero or less, stop here; none of your benefits are taxable. Otherwise, go on to line 10. 10. Enter $9,000 ( $12,000 if married filing jointly; $0 if married filing separately and living with spouse at any time during the year). 11. Subtract line 10 from line 9. If zero or less, enter -0-. 12. Enter the smaller of line 9 or line 10. 13. Enter one-half of line 12. 14. Enter the smaller of line 2 or line 13. 15. Multiply line 11 by 85%(.85), If line 11 is zero, enter -0 -. 16. Add lines 14 and 15. 17. Multiply line 1 by 85% (.85). 18. Taxable benefits. Enter the smaller of line 16 or line 17