Social security benefits you ak for net benefits on line 5 ,but only 1/2 of this taxable right or wrong

Social Security being taxed depends on the other income on the return and your filing status.  Up to 85% of Social Security can be taxed.

Below is information from the Social Security website. 

Some people who get Social Security must pay federal income taxes on their benefits. But, no one pays taxes on more than 85 percent of their Social Security benefits.

" You must pay taxes on your benefits if you file a federal tax return as an “individual” and your “combined income” exceeds $25,000. If you file a joint return, you must pay taxes if you and your spouse have “combined income” of more than $32,000. If you are married and file a separate return, you probably will have to pay taxes on your benefits."

Source: https://faq.ssa.gov/link/portal/34011/34019/article/3831/must-i-pay-taxes-on-social-security-benefit...