In general, how much, if any, of your social security benefits are taxable depends on your
total income and marital status. If social security benefits were your only income for 2008, your
benefits are probably not taxable and you probably do not need to file a federal income tax
return. If you received income from other sources, your benefits will not be taxed unless your
modified adjusted gross income is more than the base amount for your filing status.

Your taxable benefits and modified adjusted gross income are figured in a worksheet in
the Form 1040A or Form 1040 Instruction booklet or you can do the following quick
computation to determine whether some of your benefits may be taxable: First, add one–half of
the total social security you received to all your other income, including any tax exempt interest
and other exclusions from income. Then, compare this total to the base amount for your filing
status. If the total is more than your base amount, some of your benefits may be taxable. The
2008 base amounts are: $32,000 for married couples filing jointly or $25,000 for single, head of
household, qualifying widow/widower with a dependent child, or married individuals filing
separately who did not live with their spouses at any time during the year. If you are married,
lived with your spouse and are filing separately, 85% of your benefits are taxable income.

Furthermore, individuals with income of less than $50,000 are eligible for free tax
preparation services. The VITA (Volunteer Income Tax Assistance) program offers free tax
preparation by IRS trained individuals at various locations around Franklin County. To set up an
appointment call 2-1-1 and ask for a “VITA site.” For more information about the VITA
program contact the Franklin County Earned Income Tax Coalition at eitc@uwcentralohio.org.
To learn more about the Recovery Rebate or how to file for it, visit the Legal Aid Society of
Columbus website at www.columbuslegalaid.org, and click on the link listed under “Tax
Stimulus Rebate.” Individuals may also contact the IRS for more information by visiting
www.IRS.gov or by calling 1-800-829-1040.

Jillian Pearsall
The Legal Aid Society of Columbus