Sorry if that confused you. If you file jointly, then you will take 1/2 of your total Social Security payments for the year and add it to all your other income.

EX) SSDI $18,000
Pension $8,200
Wifes Wages $13,000
Bank Interest $200

1/2 of the Social Security is $9,000 and we add to that number, $21,400 ($8,200+$13,000+$200): Total would be $30,400 since that number is less than $32,000, then none of your SSDI is taxable on the 1040 and while you will put the $18,000 in the Social Security line, you would bring over $0 for the taxable amount.

Same situation, but your wife makes $33,000:

Now you have the $9,000 (1/2 of SSDI) and add $41,400 ($8,200+$33,000+$200). The total is $50,400 which is greater than $32,000 so we know that some of the SSDI will be taxable. The next limit is $44,000 (where 85% of the SSDI becomes taxeble)-the MAXIMUM.

So you would put the $18,000 in the Social Security line of the 1040 like the first example, but instead of $0 taxable, you would put $15,300 as Taxable
(85% of $18,000).

Hope this helps.

Joe