Sorry if this is duplicated, said I had an invalid thread. I am a little confused. On the SSA website, it lists IRA distributions are not considered as part of the Soc Sec EARNINGS LIMIT. As I look at 2012's 1040 form, line 15a requests my IRA distributions. Line 15b requests the taxable amount and when you look to line 22 it is listed as TOTAL INCOME, then you drop down to line 37, it is part of the ADJUSTED GROSS INCOME? I did notice that on line 32 it asks for an IRA deduction? Does the distribution amount get taken off by this entry? Assuming that the 2013,1040 form is like the 2012 form, will the IRA deduction be considered INCOME? Which would be used to calculate if I surpassed the determined earnings limit, correct?

Am I missing something?

Thanks in advance for any assistance,
Don