How much Social Security is taxable with $30,000 of benefits and $100,000 of other income (single)
Following IRS Worksheet 1, $25,500 of $30,000 in Social Security benefits is taxable for a single filer with $100,000 of other income. That is 85% of the benefits.
| IRS Publication 915, Worksheet 1 | Amount |
|---|---|
| Line 1: Social Security benefits for the year | $30,000 |
| Line 2: half of line 1 | $15,000 |
| Line 3: other income (pensions, IRA withdrawals, wages, interest, dividends) | $100,000 |
| Line 6: total of line 2 and other income | $115,000 |
| Line 9: base amount, single | $25,000 |
| Line 10: amount over the base | $90,000 |
| Line 12: amount over $34,000 | $81,000 |
| Line 18: 85% of benefits, the most that can be taxable | $25,500 |
| Taxable Social Security | $25,500 |
What this means
The $25,500 is added to your other income on your federal return; it is not the tax itself. The tax depends on your deductions and your bracket. For 2027 the standard deduction at 65 and the separate senior deduction shelter a large share of income for many retirees.
The two thresholds
For a single filer, benefits start to become taxable when half of them plus other income passes $25,000, and up to 85% can be taxable above $34,000. Tax-exempt interest counts toward these totals. Run your exact figures, including tax-exempt interest, in the taxable Social Security calculator.
State tax is separate
Most states do not tax Social Security; see the state-by-state table.
Check our work
Every figure on this page was read from these official documents. Follow the links and compare.
- Publication 915, Social Security and Equivalent Railroad Retirement BenefitsInternal Revenue Service. Read on November 12, 2026.