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Respondent determined a deficiency of $705 in petitioners'
Federal income tax for the year 2000.
The sole issue for decision is whether Social Security
benefits received by petitioners during 2000 are includable in
gross income under section 86(a).
Some of the facts were stipulated. Those facts and the
accompanying exhibits are so found and are incorporated herein by
reference. Petitioners' legal residence at the time the petition
was filed was Carson City, Nevada.
Petitioners each received Social Security retirement
benefits during the year 2000, which totaled $19,416.
Petitioners were also gainfully employed during 2000 and earned
combined wage and salary income of $31,649 that year.
For the year 2000, petitioners filed a Federal income tax
return on Form 1040EZ, Income Tax Return for Single and Joint
Filers With No Dependents. On that return, petitioners reported
the $31,649 wage and salary income they earned that year.
Petitioners, however, did not report as income any portion of the
$19,416 in Social Security benefits they received that year.2
2 The Form 1040EZ used by petitioners does not provide
for the reporting of other types of income, such as Social
Security benefits. That form contemplates only the reporting of
wage and salary income, taxable interest income, and unemployment
compensation. Petitioners did not use the proper form. They had
other sources of income; i.e., Social Security retirement
benefits.
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