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Limitation

1 rule

If—

(A) any portion of a lump-sum payment of social security benefits received during the taxable year is attributable to prior taxable years, and

(B) the taxpayer makes an election under this subsection for the taxable year,

in view

Whole section

Encodings · 1

social_security_lump_sum_prior_year_portion_includible_amount26 USC § 86 (e)(1) · derived

26 USC 86(e)(1)

name: social_security_lump_sum_prior_year_portion_includible_amount
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 86(e)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/86
          excerpt: >-
            the amount included in gross income under this section for the
            taxable year by reason of the receipt of such portion shall not
            exceed the sum of the increases in gross income under this chapter
            for prior taxable years
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if taxpayer_makes_lump_sum_election_for_prior_year_portion and
      lump_sum_payment_portion_attributable_to_prior_taxable_years > 0: min(
          inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation,
          sum_of_prior_year_gross_income_increases_from_lump_sum_portion
      ) else:
      inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation

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statutes/26/86.yaml

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Rules

social_security_one_half_rate

Parameter

source: 26 USC 86(a)(1), (b)(1)(A)(ii)

- name: social_security_one_half_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 86(a)(1), (b)(1)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: one-half of the social security benefits received during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '0.5'

social_security_additional_inclusion_rate

Parameter

source: 26 USC 86(a)(2)

- name: social_security_additional_inclusion_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: 85 percent of such excess
  versions:
    - effective_from: '1990-01-01'
      formula: '0.85'

social_security_base_amount_other

Parameter

source: 26 USC 86(c)(1)(A)

- name: social_security_base_amount_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: except as otherwise provided in this paragraph, $25,000
  versions:
    - effective_from: '1990-01-01'
      formula: '25000'

social_security_base_amount_joint

Parameter

source: 26 USC 86(c)(1)(B)

- name: social_security_base_amount_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: $32,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '32000'

social_security_base_amount_married_separate_not_apart

Parameter

source: 26 USC 86(c)(1)(C)

- name: social_security_base_amount_married_separate_not_apart
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              zero in the case of a taxpayer who— (i) is married as of the close of the taxable year
              ... but does not file a joint return ... and (ii) does not live apart from his spouse
              at all times during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

social_security_adjusted_base_amount_other

Parameter

source: 26 USC 86(c)(2)(A)

- name: social_security_adjusted_base_amount_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: except as otherwise provided in this paragraph, $34,000
  versions:
    - effective_from: '1990-01-01'
      formula: '34000'

social_security_adjusted_base_amount_joint

Parameter

source: 26 USC 86(c)(2)(B)

- name: social_security_adjusted_base_amount_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: $44,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '44000'

social_security_adjusted_base_amount_married_separate_not_apart

Parameter

source: 26 USC 86(c)(2)(C)

- name: social_security_adjusted_base_amount_married_separate_not_apart
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: zero in the case of a taxpayer described in paragraph (1)(C)
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

tier_1_railroad_retirement_benefit

Derived

source: 26 USC 86(d)(4)

- name: tier_1_railroad_retirement_benefit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the term “tier 1 railroad retirement benefit” means— (A) the amount of the annuity ...
              equal to the amount of the benefit ... under the Social Security Act ... and (B) a
              monthly annuity amount under section 3(f)(3)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        railroad_retirement_annuity_amount_equivalent_to_social_security_benefit
        + railroad_retirement_additional_tier_1_monthly_annuity_amount

social_security_benefits_received_before_repayments

Derived

source: 26 USC 86(d)(1), (d)(3), (d)(5)

- name: social_security_benefits_received_before_repayments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(1), (d)(3), (d)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the term “social security benefit” means any amount received by the taxpayer by reason
              of entitlement to— (A) a monthly benefit under title II of the Social Security Act, or
              (B) a tier 1 railroad retirement benefit
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the term “social security benefit” includes that portion of such benefit received
              under the workmen’s compensation act which equals such reduction
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              benefits involved shall be deemed to have been received in the succeeding calendar
              month
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        title_II_monthly_benefits_received_during_taxable_year
        + tier_1_railroad_retirement_benefit
        + workers_compensation_benefit_portion_equal_to_social_security_reduction
        + early_delivered_social_security_benefit_checks_deemed_received_in_taxable_year

social_security_benefits_received

Derived

source: 26 USC 86(d)(2)(A)

- name: social_security_benefits_received
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the amount of social security benefits received during any taxable year shall be
              reduced by any repayment made by the taxpayer during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_benefits_received_before_repayments
            - social_security_benefit_repayments_during_taxable_year
        )

social_security_repayment_deduction_allowed

Derived

source: 26 USC 86(d)(2)(B)

- name: social_security_repayment_deduction_allowed
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              such portion shall be allowable as a deduction only to the extent it exceeds the
              social security benefits received by the taxpayer during the taxable year (and not
              repaid during such taxable year)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            repayment_portion_otherwise_allowable_as_loss_deduction
            - social_security_benefits_received
        )

social_security_modified_adjusted_gross_income

Derived

source: 26 USC 86(b)(2)

- name: social_security_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              modified adjusted gross income means adjusted gross income— (A) determined without
              regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and (B)
              increased by the amount of interest received or accrued ... which is exempt from tax
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        adjusted_gross_income_before_listed_exclusions_and_social_security_inclusion
        + tax_exempt_interest_received_or_accrued

social_security_base_amount

Derived

source: 26 USC 86(c)(1)

- name: social_security_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              The term “base amount” means— (A) except as otherwise provided ... $25,000, (B)
              $32,000 in the case of a joint return, and (C) zero in the case of a taxpayer who ...
              is married ... but does not file a joint return ... and does not live apart from his
              spouse at all times
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        match filing_status:
            1 => social_security_base_amount_joint
            2 => if married_taxpayer_lived_apart_from_spouse_at_all_times_during_taxable_year: social_security_base_amount_other else: social_security_base_amount_married_separate_not_apart
            0 => social_security_base_amount_other
            3 => social_security_base_amount_other
            4 => social_security_base_amount_other

social_security_adjusted_base_amount

Derived

source: 26 USC 86(c)(2)

- name: social_security_adjusted_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              The term “adjusted base amount” means— (A) except as otherwise provided ... $34,000,
              (B) $44,000 in the case of a joint return, and (C) zero in the case of a taxpayer
              described in paragraph (1)(C)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        match filing_status:
            1 => social_security_adjusted_base_amount_joint
            2 => if married_taxpayer_lived_apart_from_spouse_at_all_times_during_taxable_year: social_security_adjusted_base_amount_other else: social_security_adjusted_base_amount_married_separate_not_apart
            0 => social_security_adjusted_base_amount_other
            3 => social_security_adjusted_base_amount_other
            4 => social_security_adjusted_base_amount_other

social_security_provisional_income

Derived

source: 26 USC 86(b)(1)(A)

- name: social_security_provisional_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the sum of— (i) the modified adjusted gross income of the taxpayer for the taxable
              year, plus (ii) one-half of the social security benefits received during the taxable
              year
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        social_security_modified_adjusted_gross_income
        + social_security_one_half_rate * social_security_benefits_received

social_security_excess_over_base_amount

Derived

source: 26 USC 86(b)(1)

- name: social_security_excess_over_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: exceeds (B) the base amount
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_provisional_income
            - social_security_base_amount
        )

taxpayer_subject_to_social_security_inclusion

Derived

source: 26 USC 86(b)(1)

- name: taxpayer_subject_to_social_security_inclusion
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 86(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              A taxpayer is described in this subsection if ... the sum ... exceeds ... the base
              amount
  versions:
    - effective_from: '1990-01-01'
      formula: social_security_provisional_income > social_security_base_amount

social_security_paragraph_one_inclusion_amount

Derived

source: 26 USC 86(a)(1)

- name: social_security_paragraph_one_inclusion_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              includes social security benefits in an amount equal to the lesser of— (A) one-half of
              the social security benefits received during the taxable year, or (B) one-half of the
              excess described in subsection (b)(1)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            social_security_one_half_rate * social_security_benefits_received,
            social_security_one_half_rate * social_security_excess_over_base_amount
        )

social_security_excess_over_adjusted_base_amount

Derived

source: 26 USC 86(a)(2)

- name: social_security_excess_over_adjusted_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: the amount determined under subsection (b)(1)(A) exceeds the adjusted base amount
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_provisional_income
            - social_security_adjusted_base_amount
        )

social_security_additional_amount_rule_applies

Derived

source: 26 USC 86(a)(2)

- name: social_security_additional_amount_rule_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              In the case of a taxpayer with respect to whom the amount determined under subsection
              (b)(1)(A) exceeds the adjusted base amount
  versions:
    - effective_from: '1990-01-01'
      formula: social_security_provisional_income > social_security_adjusted_base_amount

social_security_additional_inclusion_amount

Derived

source: 26 USC 86(a)(2)

- name: social_security_additional_inclusion_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the amount included in gross income under this section shall be equal to the lesser
              of— (A) the sum of— (i) 85 percent of such excess, plus (ii) the lesser of the amount
              determined under paragraph (1) or an amount equal to one-half of the difference
              between the adjusted base amount and the base amount of the taxpayer, or (B) 85
              percent of the social security benefits received during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            social_security_additional_inclusion_rate * social_security_excess_over_adjusted_base_amount
            + min(
                social_security_paragraph_one_inclusion_amount,
                social_security_one_half_rate * max(
                    0,
                    social_security_adjusted_base_amount - social_security_base_amount
                )
            ),
            social_security_additional_inclusion_rate * social_security_benefits_received
        )

social_security_benefits_included_before_lump_sum_limitation

Derived

source: 26 USC 86(a)

- name: social_security_benefits_included_before_lump_sum_limitation
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              Except as provided in paragraph (2) ... includes social security benefits ... In the
              case of a taxpayer ... exceeds the adjusted base amount, the amount included ... shall
              be equal to the lesser of
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if social_security_additional_amount_rule_applies:
        social_security_additional_inclusion_amount else: if
        taxpayer_subject_to_social_security_inclusion:
        social_security_paragraph_one_inclusion_amount else: 0

social_security_lump_sum_prior_year_portion_includible_amount

Derived

source: 26 USC 86(e)(1)

- name: social_security_lump_sum_prior_year_portion_includible_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the amount included in gross income under this section for the taxable year by reason
              of the receipt of such portion shall not exceed the sum of the increases in gross
              income under this chapter for prior taxable years
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxpayer_makes_lump_sum_election_for_prior_year_portion and
        lump_sum_payment_portion_attributable_to_prior_taxable_years > 0: min(
            inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation,
            sum_of_prior_year_gross_income_increases_from_lump_sum_portion
        ) else: inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation

social_security_benefits_included_in_gross_income

Derived

source: 26 USC 86(a), (e)

- name: social_security_benefits_included_in_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a), (e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              gross income for the taxable year ... includes social security benefits ... Limitation
              on amount included where taxpayer receives lump-sum payment
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_benefits_included_before_lump_sum_limitation
            - inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation
            + social_security_lump_sum_prior_year_portion_includible_amount
        )

social_security_benefit_treated_as_pension_or_annuity_for_listed_purposes

Derived

source: 26 USC 86(f)

- name: social_security_benefit_treated_as_pension_or_annuity_for_listed_purposes
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 86(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              For purposes of— (1) section 22(c)(3)(A) ... (2) section 32(c)(2) ... (3) section
              219(f)(1) ... and (4) section 911(b)(1) ... any social security benefit shall be
              treated as an amount received as a pension or annuity
  versions:
    - effective_from: '1990-01-01'
      formula: taxpayer_receives_social_security_benefit_for_listed_purpose

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us/statute/26/86/e/1 — Limitation · Axiom

Limitation

1 rule

Official source

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If—

(A) any portion of a lump-sum payment of social security benefits received during the taxable year is attributable to prior taxable years, and

(B) the taxpayer makes an election under this subsection for the taxable year,

in view

Whole section

Encodings · 1

social_security_lump_sum_prior_year_portion_includible_amount26 USC § 86 (e)(1) · derived

26 USC 86(e)(1)

name: social_security_lump_sum_prior_year_portion_includible_amount
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 86(e)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/86
          excerpt: >-
            the amount included in gross income under this section for the
            taxable year by reason of the receipt of such portion shall not
            exceed the sum of the increases in gross income under this chapter
            for prior taxable years
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if taxpayer_makes_lump_sum_election_for_prior_year_portion and
      lump_sum_payment_portion_attributable_to_prior_taxable_years > 0: min(
          inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation,
          sum_of_prior_year_gross_income_increases_from_lump_sum_portion
      ) else:
      inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation

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statutes/26/86.yaml

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Rules

social_security_one_half_rate

Parameter

source: 26 USC 86(a)(1), (b)(1)(A)(ii)

- name: social_security_one_half_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 86(a)(1), (b)(1)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: one-half of the social security benefits received during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '0.5'

social_security_additional_inclusion_rate

Parameter

source: 26 USC 86(a)(2)

- name: social_security_additional_inclusion_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: 85 percent of such excess
  versions:
    - effective_from: '1990-01-01'
      formula: '0.85'

social_security_base_amount_other

Parameter

source: 26 USC 86(c)(1)(A)

- name: social_security_base_amount_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: except as otherwise provided in this paragraph, $25,000
  versions:
    - effective_from: '1990-01-01'
      formula: '25000'

social_security_base_amount_joint

Parameter

source: 26 USC 86(c)(1)(B)

- name: social_security_base_amount_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: $32,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '32000'

social_security_base_amount_married_separate_not_apart

Parameter

source: 26 USC 86(c)(1)(C)

- name: social_security_base_amount_married_separate_not_apart
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              zero in the case of a taxpayer who— (i) is married as of the close of the taxable year
              ... but does not file a joint return ... and (ii) does not live apart from his spouse
              at all times during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

social_security_adjusted_base_amount_other

Parameter

source: 26 USC 86(c)(2)(A)

- name: social_security_adjusted_base_amount_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: except as otherwise provided in this paragraph, $34,000
  versions:
    - effective_from: '1990-01-01'
      formula: '34000'

social_security_adjusted_base_amount_joint

Parameter

source: 26 USC 86(c)(2)(B)

- name: social_security_adjusted_base_amount_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: $44,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '44000'

social_security_adjusted_base_amount_married_separate_not_apart

Parameter

source: 26 USC 86(c)(2)(C)

- name: social_security_adjusted_base_amount_married_separate_not_apart
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 86(c)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: zero in the case of a taxpayer described in paragraph (1)(C)
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

tier_1_railroad_retirement_benefit

Derived

source: 26 USC 86(d)(4)

- name: tier_1_railroad_retirement_benefit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the term “tier 1 railroad retirement benefit” means— (A) the amount of the annuity ...
              equal to the amount of the benefit ... under the Social Security Act ... and (B) a
              monthly annuity amount under section 3(f)(3)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        railroad_retirement_annuity_amount_equivalent_to_social_security_benefit
        + railroad_retirement_additional_tier_1_monthly_annuity_amount

social_security_benefits_received_before_repayments

Derived

source: 26 USC 86(d)(1), (d)(3), (d)(5)

- name: social_security_benefits_received_before_repayments
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(1), (d)(3), (d)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the term “social security benefit” means any amount received by the taxpayer by reason
              of entitlement to— (A) a monthly benefit under title II of the Social Security Act, or
              (B) a tier 1 railroad retirement benefit
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the term “social security benefit” includes that portion of such benefit received
              under the workmen’s compensation act which equals such reduction
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              benefits involved shall be deemed to have been received in the succeeding calendar
              month
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        title_II_monthly_benefits_received_during_taxable_year
        + tier_1_railroad_retirement_benefit
        + workers_compensation_benefit_portion_equal_to_social_security_reduction
        + early_delivered_social_security_benefit_checks_deemed_received_in_taxable_year

social_security_benefits_received

Derived

source: 26 USC 86(d)(2)(A)

- name: social_security_benefits_received
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the amount of social security benefits received during any taxable year shall be
              reduced by any repayment made by the taxpayer during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_benefits_received_before_repayments
            - social_security_benefit_repayments_during_taxable_year
        )

social_security_repayment_deduction_allowed

Derived

source: 26 USC 86(d)(2)(B)

- name: social_security_repayment_deduction_allowed
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(d)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              such portion shall be allowable as a deduction only to the extent it exceeds the
              social security benefits received by the taxpayer during the taxable year (and not
              repaid during such taxable year)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            repayment_portion_otherwise_allowable_as_loss_deduction
            - social_security_benefits_received
        )

social_security_modified_adjusted_gross_income

Derived

source: 26 USC 86(b)(2)

- name: social_security_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              modified adjusted gross income means adjusted gross income— (A) determined without
              regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and (B)
              increased by the amount of interest received or accrued ... which is exempt from tax
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        adjusted_gross_income_before_listed_exclusions_and_social_security_inclusion
        + tax_exempt_interest_received_or_accrued

social_security_base_amount

Derived

source: 26 USC 86(c)(1)

- name: social_security_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              The term “base amount” means— (A) except as otherwise provided ... $25,000, (B)
              $32,000 in the case of a joint return, and (C) zero in the case of a taxpayer who ...
              is married ... but does not file a joint return ... and does not live apart from his
              spouse at all times
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        match filing_status:
            1 => social_security_base_amount_joint
            2 => if married_taxpayer_lived_apart_from_spouse_at_all_times_during_taxable_year: social_security_base_amount_other else: social_security_base_amount_married_separate_not_apart
            0 => social_security_base_amount_other
            3 => social_security_base_amount_other
            4 => social_security_base_amount_other

social_security_adjusted_base_amount

Derived

source: 26 USC 86(c)(2)

- name: social_security_adjusted_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              The term “adjusted base amount” means— (A) except as otherwise provided ... $34,000,
              (B) $44,000 in the case of a joint return, and (C) zero in the case of a taxpayer
              described in paragraph (1)(C)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        match filing_status:
            1 => social_security_adjusted_base_amount_joint
            2 => if married_taxpayer_lived_apart_from_spouse_at_all_times_during_taxable_year: social_security_adjusted_base_amount_other else: social_security_adjusted_base_amount_married_separate_not_apart
            0 => social_security_adjusted_base_amount_other
            3 => social_security_adjusted_base_amount_other
            4 => social_security_adjusted_base_amount_other

social_security_provisional_income

Derived

source: 26 USC 86(b)(1)(A)

- name: social_security_provisional_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(b)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the sum of— (i) the modified adjusted gross income of the taxpayer for the taxable
              year, plus (ii) one-half of the social security benefits received during the taxable
              year
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        social_security_modified_adjusted_gross_income
        + social_security_one_half_rate * social_security_benefits_received

social_security_excess_over_base_amount

Derived

source: 26 USC 86(b)(1)

- name: social_security_excess_over_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: exceeds (B) the base amount
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_provisional_income
            - social_security_base_amount
        )

taxpayer_subject_to_social_security_inclusion

Derived

source: 26 USC 86(b)(1)

- name: taxpayer_subject_to_social_security_inclusion
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 86(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              A taxpayer is described in this subsection if ... the sum ... exceeds ... the base
              amount
  versions:
    - effective_from: '1990-01-01'
      formula: social_security_provisional_income > social_security_base_amount

social_security_paragraph_one_inclusion_amount

Derived

source: 26 USC 86(a)(1)

- name: social_security_paragraph_one_inclusion_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              includes social security benefits in an amount equal to the lesser of— (A) one-half of
              the social security benefits received during the taxable year, or (B) one-half of the
              excess described in subsection (b)(1)
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            social_security_one_half_rate * social_security_benefits_received,
            social_security_one_half_rate * social_security_excess_over_base_amount
        )

social_security_excess_over_adjusted_base_amount

Derived

source: 26 USC 86(a)(2)

- name: social_security_excess_over_adjusted_base_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: the amount determined under subsection (b)(1)(A) exceeds the adjusted base amount
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_provisional_income
            - social_security_adjusted_base_amount
        )

social_security_additional_amount_rule_applies

Derived

source: 26 USC 86(a)(2)

- name: social_security_additional_amount_rule_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              In the case of a taxpayer with respect to whom the amount determined under subsection
              (b)(1)(A) exceeds the adjusted base amount
  versions:
    - effective_from: '1990-01-01'
      formula: social_security_provisional_income > social_security_adjusted_base_amount

social_security_additional_inclusion_amount

Derived

source: 26 USC 86(a)(2)

- name: social_security_additional_inclusion_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the amount included in gross income under this section shall be equal to the lesser
              of— (A) the sum of— (i) 85 percent of such excess, plus (ii) the lesser of the amount
              determined under paragraph (1) or an amount equal to one-half of the difference
              between the adjusted base amount and the base amount of the taxpayer, or (B) 85
              percent of the social security benefits received during the taxable year
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            social_security_additional_inclusion_rate * social_security_excess_over_adjusted_base_amount
            + min(
                social_security_paragraph_one_inclusion_amount,
                social_security_one_half_rate * max(
                    0,
                    social_security_adjusted_base_amount - social_security_base_amount
                )
            ),
            social_security_additional_inclusion_rate * social_security_benefits_received
        )

social_security_benefits_included_before_lump_sum_limitation

Derived

source: 26 USC 86(a)

- name: social_security_benefits_included_before_lump_sum_limitation
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              Except as provided in paragraph (2) ... includes social security benefits ... In the
              case of a taxpayer ... exceeds the adjusted base amount, the amount included ... shall
              be equal to the lesser of
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if social_security_additional_amount_rule_applies:
        social_security_additional_inclusion_amount else: if
        taxpayer_subject_to_social_security_inclusion:
        social_security_paragraph_one_inclusion_amount else: 0

social_security_lump_sum_prior_year_portion_includible_amount

Derived

source: 26 USC 86(e)(1)

- name: social_security_lump_sum_prior_year_portion_includible_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              the amount included in gross income under this section for the taxable year by reason
              of the receipt of such portion shall not exceed the sum of the increases in gross
              income under this chapter for prior taxable years
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxpayer_makes_lump_sum_election_for_prior_year_portion and
        lump_sum_payment_portion_attributable_to_prior_taxable_years > 0: min(
            inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation,
            sum_of_prior_year_gross_income_increases_from_lump_sum_portion
        ) else: inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation

social_security_benefits_included_in_gross_income

Derived

source: 26 USC 86(a), (e)

- name: social_security_benefits_included_in_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 86(a), (e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              gross income for the taxable year ... includes social security benefits ... Limitation
              on amount included where taxpayer receives lump-sum payment
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            social_security_benefits_included_before_lump_sum_limitation
            - inclusion_by_reason_of_prior_year_lump_sum_portion_before_lump_sum_limitation
            + social_security_lump_sum_prior_year_portion_includible_amount
        )

social_security_benefit_treated_as_pension_or_annuity_for_listed_purposes

Derived

source: 26 USC 86(f)

- name: social_security_benefit_treated_as_pension_or_annuity_for_listed_purposes
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 86(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/86
            excerpt: >-
              For purposes of— (1) section 22(c)(3)(A) ... (2) section 32(c)(2) ... (3) section
              219(f)(1) ... and (4) section 911(b)(1) ... any social security benefit shall be
              treated as an amount received as a pension or annuity
  versions:
    - effective_from: '1990-01-01'
      formula: taxpayer_receives_social_security_benefit_for_listed_purpose