Retiree Toolkit

Is Social Security taxable?

It depends on your other income. None of your benefit is taxed if half of it plus your other income is $25,000 or less for a single filer, or $32,000 or less for a couple filing jointly. Above that, up to 85% can be taxable.

Filing status

Net benefits, box 5 of Form SSA-1099. For a joint return, add both spouses' amounts.

Wages, pensions, taxable interest, dividends, IRA withdrawals and other taxable income.

Such as a deductible IRA contribution. Leave at 0 if you have none.

Taxable part of your benefits

$11,300

Share of your benefits that is taxable
47.08%
Half of your benefits (line 2)
$12,000
Half of benefits plus other income (line 6)
$42,000
Adjustments to income (line 7)
$0
Line 6 minus line 7 (line 8)
$42,000
Base amount for your filing status (line 9)
$25,000
Amount over the base (line 10)
$17,000
Taxable amount before the 85% limit (line 17)
$11,300
85% of your benefits (line 18)
$20,400

This is the amount added to your taxable income, not the tax itself. The tax depends on your bracket.

How the IRS works it out

The calculator follows Worksheet 1 in IRS Publication 915. The worksheet adds half of your benefits to your other income and tax-exempt interest, subtracts certain adjustments, and compares the result with a base amount:

  • $25,000 if you are single, head of household or a qualifying surviving spouse.
  • $25,000 if you are married filing separately and lived apart from your spouse all year.
  • $32,000 if you are married filing jointly.

If the result is at or below the base amount, none of your benefits are taxable. Above it, generally up to 50% of your benefits are taxable. Up to 85% can be taxable when half of your benefits plus all your other income is more than $34,000, or $44,000 if you are married filing jointly.

If you are married filing separately and lived with your spouse at any time in the year, the worksheet skips the base amount and up to 85% of your benefits are taxable.

Check it against the IRS example

The filled-in worksheet in Publication 915 has benefits of $5,980 and a line 8 total of $31,980 for a single filer, and arrives at taxable benefits of $2,990. Enter benefits of 5,980 and other income of 28,990 above and you get the same figure.

What this does not cover

Publication 915 also describes a lump-sum election for benefit payments that were for an earlier year. This calculator does not apply it. State income tax on benefits is separate and is not covered here.

Questions people ask

At what income is Social Security not taxed?

None of your benefits are taxable if half of your benefits plus your other income is no more than $25,000 for a single filer or $32,000 for a married couple filing jointly.

How much of my Social Security can be taxed?

Generally up to 50%. Up to 85% can be taxable when half of your benefits plus all your other income is more than $34,000, or $44,000 for a married couple filing jointly.

Is the taxable amount the tax I owe?

No. It is the part of your benefits that is added to your taxable income. The tax depends on your bracket.

Check our work

Every figure on this page was read from these official documents. Follow the links and compare.