Taxable Social Security calculator
Up to 85% of a Social Security benefit is subject to federal income tax, and how much depends on "provisional income": your other income plus tax-exempt interest plus half the benefit, measured against thresholds that have not changed since the 1990s. Enter your benefit and other income to see the taxable part figured line by line exactly as Publication 915's worksheet does, the federal income tax on it with the 2026 brackets, and how much one more $1,000 of income costs while benefits are being pulled into income. This page is about income tax on benefits; the payroll tax withheld from wages is a different thing.
IRC §86 rules and the 2026 federal brackets checked against the official publications, last on 2026-09-05 Runs in your browser — nothing you type is sent to this site's servers or to its analytics No sign-up Methodology and data status
- Taxable benefits
- $22,350
- Share of benefits taxed
- 74.5%
- Provisional income
- $55,000
- Federal tax on the benefits
- $2,682
Provisional income of $55,000 is above the $34,000 adjusted base amount, so 85% of the excess over it is taxable on top of the 50% tier, capped at 85% of the benefits.
| Publication 915, Worksheet 1 | |
|---|---|
| 1. Net benefits for the year (box 5 of every SSA-1099 and RRB-1099) | $30,000 |
| 2. One-half of line 1 | $15,000 |
| 3. Other income that goes into adjusted gross income | $40,000 |
| 4. Tax-exempt interest | $0 |
| 5. Excluded foreign earned income and similar exclusions (not collected here) | $0 |
| 6. Lines 2 through 5 added together | $55,000 |
| 7. Adjustments to income, other than student loan interest | $0 |
| 8. Provisional income: line 6 less line 7 | $55,000 |
| 9. Base amount for the filing status | $25,000 |
| 10. Line 8 less line 9 (nothing is taxable if this is zero or less) | $30,000 |
| 11. The band between the base amount and the adjusted base amount | $9,000 |
| 12. Line 10 less line 11: the part above the adjusted base amount | $21,000 |
| 13. The smaller of line 10 and line 11 | $9,000 |
| 14. One-half of line 13 | $4,500 |
| 15. The smaller of line 2 and line 14 | $4,500 |
| 16. 85% of line 12 | $17,850 |
| 17. Line 15 plus line 16 | $22,350 |
| 18. 85% of line 1 | $25,500 |
| 19. Taxable benefits: the smaller of line 17 and line 18 | $22,350 |
| Federal income tax estimate, 2026 | With benefits | Without |
|---|---|---|
| Adjusted gross income (other income less adjustments, plus taxable benefits) | $62,350 | $40,000 |
| Standard deduction, including the additional amount from 65 | −$18,150 | −$18,150 |
| Senior deduction (2025–2028, 65 and over) | −$6,000 | −$6,000 |
| Taxable income | $38,200 | $15,850 |
| Federal income tax (top bracket 12%) | $4,336 | $1,654 |
| Tax attributable to the benefits (8.9% of them) | $2,682 |
| One more $1,000 of other income | |
|---|---|
| Makes more of the benefits taxable by | $850 |
| Raises federal tax by | $222 |
| Effective marginal rate on that $1,000 | 22.2% |
| Other income | Taxable benefits | Share of $30,000 |
|---|---|---|
| $0 | $0 | 0.0% |
| $10,000 | $0 | 0.0% |
| $20,000 | $5,350 | 17.8% |
| $30,000 | $13,850 | 46.2% |
| $40,000 | $22,350 | 74.5% |
| $50,000 | $25,500 | 85.0% |
| $60,000 | $25,500 | 85.0% |
| $80,000 | $25,500 | 85.0% |
| $100,000 | $25,500 | 85.0% |
| $150,000 | $25,500 | 85.0% |
The taxable part follows IRC §86 exactly as Publication 915's Worksheet 1 lays it out; the base and adjusted base amounts are fixed in the statute and do not change from year to year. The federal estimate applies the 2026 brackets and standard deduction to the other income (all of it at ordinary rates — qualified dividends and long-term gains, which are taxed at lower rates, are not distinguished) plus the taxable benefits, with the additional standard deduction from 65 and the $6,000 senior deduction per person 65 or over, reduced by 6% of income over $75,000. It leaves out state income tax, itemized deductions, credits, the net investment income tax and the lump-sum election of §86(e) for benefits paid for earlier years. "Tax attributable to the benefits" is the difference between the estimate with and without them; the "one more $1,000" rows show why the effective rate on other income can be far above the bracket rate while benefits are being pulled into income.
The link keeps your inputs.
How the taxable part is figured
- Provisional income is half the benefits, plus everything else that goes into adjusted gross income, plus tax-exempt interest, less above-the-line adjustments other than student loan interest (worksheet lines 1–8).
- At or below the base amount — $25,000 for a single filer or head of household, $32,000 on a joint return — nothing is taxable.
- Between the base amount and the adjusted base amount ($34,000 / $44,000), half of the excess over the base amount is taxable, but never more than half the benefits.
- Above the adjusted base amount, 85% of the excess over it is added to the 50%-tier amount, which is itself capped at $4,500 / $6,000; the total is capped at 85% of the benefits.
- Married filing separately and living with your spouse at any time in the year: the base amount is zero, so 85% of provisional income is taxable, up to 85% of the benefits. Living apart for the whole year restores the single amounts.
Why the thresholds bite harder every year
The $25,000 and $32,000 base amounts date from the Social Security Amendments of 1983, which first made benefits taxable, and the $34,000 and $44,000 adjusted base amounts with the 85% tier were added in 1993. None of them is indexed for inflation, so each year's cost-of-living increase in benefits and wages moves more people over them. The 2025–2028 senior deduction of $6,000 per person 65 or over reduces taxable income for those who qualify, but it does not change how much of a benefit is included in income; the calculator applies it in the federal estimate.
What counts as other income
- Wages, self-employment income, pensions and annuities, IRA and 401(k) withdrawals including required minimum distributions, interest, dividends and capital gains — everything in adjusted gross income.
- Tax-exempt interest counts toward provisional income even though it is not taxed itself.
- Roth IRA qualified distributions are not in gross income and do not count; neither do qualified charitable distributions from an IRA.
- A lump-sum payment that includes benefits for an earlier year is still reported this year, but by election (§86(e)) the taxable part of the earlier year's portion can be figured with that year's income; the calculator treats every benefit as this year's.
- On a joint return, both spouses' benefits and both spouses' income are combined, even if only one spouse receives benefits.
Paying the tax
For US citizens and residents nothing is withheld from benefits unless you ask: Form W-4V lets you have 7%, 10%, 12% or 22% of each payment withheld, and the alternative is quarterly estimated payments. State income tax, where it applies, is not part of the estimate.
What is not in the estimate
- State income tax, itemized deductions, credits, the net investment income tax, the additional standard deduction for blindness, and the lower rates on qualified dividends and long-term capital gains (all other income is taxed here at ordinary rates).
- The §86(e) lump-sum election; repayments larger than the year's gross benefits, for which the worksheet does not apply; and benefits that belong to a child, which are the child's income whoever receives the check.
- The qualifying surviving spouse status: its thresholds for the taxable part are the single ones, but its brackets and standard deduction are the joint ones, so neither choice here reproduces it exactly — choose single for the taxable part and expect the federal estimate to be too high.
- Amounts the worksheet adds back that the calculator does not collect: excluded U.S. savings bond interest (Form 8815), adoption benefits, excluded foreign earned income and housing, and income excluded by bona fide residents of American Samoa or Puerto Rico — add them to other income if they apply.
- Nonresident aliens, to whom these rules do not apply: 85% of their benefits is taxed at a flat 30%, or a treaty rate, withheld by the payer.
- A separate return when your spouse itemizes, which makes the standard deduction zero.
- A traditional IRA deduction taken while covered by a workplace plan: the deduction and the taxable benefits then depend on each other, and Publication 590-A's worksheets replace this one.
- Railroad retirement benefits other than the Social Security equivalent portion of Tier 1, which Publication 915 treats like Social Security and this calculator does too.
Sources
- IRC §86(a)–(c) (law.cornell.edu/uscode/text/26/86): taxation of Social Security benefits — base amounts $25,000 / $32,000 / $0, adjusted base amounts $34,000 / $44,000 / $0, the 50% and 85% inclusion tiers, with the 50%-tier amount inside the 85% tier capped at one-half of the difference between the adjusted base amount and the base amount ($4,500 / $6,000)
- IRS Publication 915 (2025), Worksheet 1, 'Figuring Your Taxable Benefits', and the filled-in examples
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments, incorporating OBBBA changes)
- Rev. Proc. 2025-32 §4.14(3) (additional standard deduction under §63(f) for the aged or the blind, 2026: $1,650, or $2,050 if unmarried and not a surviving spouse) with IRC §63(c)(3) and (f)(1)–(3) (one amount per qualifying condition per person)
- Public Law 119-21 §70103, adding IRC §151(d)(5): $6,000 deduction for each qualified individual aged 65 or over for taxable years beginning before January 1, 2029 (2025–2028), reduced by 6 percent of modified adjusted gross income over $75,000 ($150,000 on a joint return), joint return required for married individuals and a valid SSN for each qualified individual; allowed whether or not the taxpayer itemizes, as a §151 deduction from AGI (§63(b)(2) subtracts it for non-itemizers and §63(d)(2) keeps it out of itemized deductions)
Statements on this page and their sources
Each sentence below states a fact the calculator does not compute. It was checked against the document named, most recently on 2026-09-11; the date is when to re-read it.
- Up to 85% of a Social Security benefit is taxable: half of the excess of provisional income over the base amount ($25,000, or $32,000 on a joint return), capped at half the benefits; above the adjusted base amount ($34,000 / $44,000), 85% of the further excess is added, with the total capped at 85% of the benefits.
- 26 U.S.C. §86(a), (c) —
gross income for the taxable year of any taxpayer described in subsection (b) … includes social security benefits in an amount equal to the lesser of— (A) one-half of the social security benefits received during the taxable year, or (B) one-half of the excess described in subsection (b)(1). (2) Additional amount In the case of a taxpayer with respect to whom the amount determined under subsection (b)(1)(A) exceeds the adjusted base amount, the amount included in gross income under this section shall be equal to the lesser of— (A) the sum of— (i) 85 percent of such excess, plus (ii) the lesser of the amount determined under paragraph (1) or an amount equal to one-half of the difference between the adjusted base amount and the base amount of the taxpayer, or (B) 85 percent of the social security benefits received during the taxable year. … The term “base amount” means— (A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return … The term “adjusted base amount” means— (A) except as otherwise provided in this paragraph, $34,000, (B) $44,000 in the case of a joint return
- 26 U.S.C. §86(a), (c) —
- Tax-exempt interest counts toward provisional income; Roth IRA qualified distributions and qualified charitable distributions do not.
- 26 U.S.C. §86(b)(2) —
the term “modified adjusted gross income” means adjusted gross income— (A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and (B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.
- 26 U.S.C. §408A(d)(1) —
Any qualified distribution from a Roth IRA shall not be includible in gross income.
- 26 U.S.C. §408(d)(8)(A) —
So much of the aggregate amount of qualified charitable distributions with respect to a taxpayer made during any taxable year which does not exceed $100,000 shall not be includible in gross income of such taxpayer for such taxable year.
- 26 U.S.C. §86(b)(2) —
- Married filing separately and living with the spouse at any time in the year: the base amount is zero; living apart for the whole year restores the single amounts.
- 26 U.S.C. §86(c)(1)(C) —
(C) zero in the case of a taxpayer who— (i) is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and (ii) does not live apart from his spouse at all times during the taxable year.
- 26 U.S.C. §86(c)(1)(C) —
- The base amounts date from the Social Security Amendments of 1983, which first made benefits taxable; the adjusted base amounts and the 85% tier were added in 1993; none of them is indexed for inflation.
- 26 U.S.C. §86, source credit and 1993 amendment notes (Cornell LII) —
Added and amended Pub. L. 98–21, title I, § 121(a), title III, § 335(b)(2)(A), Apr. 20, 1983 … 1993—Subsec. (a). Pub. L. 103–66, § 13215(a), designated existing provisions as par. (1), … and added par. (2). Subsec. (c). Pub. L. 103–66, § 13215(b), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘base amount’ means— “(1) except as otherwise provided in this subsection, $25,000, “(2) $32,000, in the case of a joint return
- 26 U.S.C. §86(c) — the amounts are stated as fixed dollar figures with no inflation adjustment
- 26 U.S.C. §86, source credit and 1993 amendment notes (Cornell LII) —
- Form W-4V lets a recipient have 7%, 10%, 12% or 22% of each benefit payment withheld for federal income tax.
- IRS Form W-4V, Voluntary Withholding Request, line 6 —
I want federal income tax withheld from (a) my social security benefits, (b) my social security equivalent Tier 1 railroad retirement benefits, … at the rate of (check one): 7% 10% 12% 22%
- IRS Form W-4V, Voluntary Withholding Request, line 6 —
- A lump-sum payment that includes benefits for an earlier year is reported in the year received; by election, the taxable part of the earlier year's portion is figured with that year's income.
- IRS Publication 915 (2025), Lump-Sum Election —
You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2025 in your 2025 income, even if the payment includes benefits for an earlier year. … Caution: Because the earlier year’s taxable benefits are included in your 2025 income, no adjustment is made to the earlier year’s return. Don’t file an amended return for the earlier year.
- 26 U.S.C. §86(e)(1) —
If— (A) any portion of a lump-sum payment of social security benefits received during the taxable year is attributable to prior taxable years, and (B) the taxpayer makes an election under this subsection for the taxable year, then the amount included in gross income under this section for the taxable year by reason of the receipt of such portion shall not exceed the sum of the increases in gross income under this chapter for prior taxable years which would result solely from taking into account such portion in the taxable years to which it is attributable.
- IRS Publication 915 (2025), Lump-Sum Election —
- The Social Security equivalent portion of Tier 1 railroad retirement benefits is treated like Social Security benefits.
- IRS Publication 915 (2025), Introduction —
When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits.
- IRS Publication 915 (2025), Introduction —
- The 2025–2028 senior deduction is $6,000 per person 65 or over, reduced by 6% of modified AGI over $75,000 ($150,000 on a joint return); it reduces taxable income and does not change how much of a benefit is included in income.
- Public Law 119-21 §70103, adding IRC §151(d)(5) (the phase-out in (d)(5)(C)) —
there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual … reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return)
- Public Law 119-21 §70103, adding IRC §151(d)(5) (the phase-out in (d)(5)(C)) —
- On a joint return, both spouses' benefits and both spouses' income are combined, even if only one spouse receives benefits.
- IRS Publication 915 (2025), Are Any of Your Benefits Taxable? —
If you are married and file a joint return for 2025, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Even if your spouse didn’t receive any benefits, you must add your spouse’s income to yours to figure whether any of your benefits are taxable.
- IRS Publication 915 (2025), Are Any of Your Benefits Taxable? —
- Retirement, survivor and disability benefits all count; SSI payments do not, and are not taxable.
- IRS Publication 915 (2025), Introduction —
Social security benefits include monthly retirement, survivor, and disability benefits. They don’t include Supplemental Security Income (SSI) payments, which aren’t taxable.
- IRS Publication 915 (2025), Introduction —
- Benefits that belong to a child are the child's income, whoever receives the check; the net benefit in box 5 already reflects repayments in box 4, and the worksheet does not apply when repayments exceed the year's gross benefits.
- IRS Publication 915 (2025), Who is taxed —
Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you.
- IRS Publication 915 (2025), Worksheet 1 and the SSA-1099 boxes —
The amount in box 5 shows your net benefits for 2025 (box 3 minus box 4). Use the amount in box 5 to figure whether any of your benefits are taxable. … Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099).
- IRS Publication 915 (2025), Who is taxed —
- A qualifying surviving spouse uses the single thresholds ($25,000 base amount) for the taxable part; a traditional IRA deduction taken while covered by a workplace plan sends the computation to Publication 590-A's worksheets.
- IRS Publication 915 (2025), Worksheet 1, line 9 —
Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000
- IRS Publication 915 (2025), Which worksheet to use —
You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. In this situation, you must use the special worksheets in Appendix B of Pub. 590-A to figure both your IRA deduction and your taxable benefits.
- IRS Publication 915 (2025), Worksheet 1, line 9 —
- Nonresident aliens are outside these rules: 85% of their benefits is taxed at a flat 30%, or a treaty rate, withheld by the payer.
- IRS Publication 915 (2025), Nonresident aliens —
If you are a nonresident alien, the rules discussed in this publication don’t apply to you. Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty.
- IRS Publication 915 (2025), Nonresident aliens —
- Excluded savings bond interest (Form 8815), adoption benefits, excluded foreign earned income and housing, and income excluded by bona fide residents of American Samoa or Puerto Rico are added back on the worksheet.
- IRS Publication 915 (2025), Which worksheet to use, situation 2; Worksheet 1, line 5 —
you take an exclusion for interest from qualified U.S. savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits.
- IRS Publication 915 (2025), Which worksheet to use, situation 2; Worksheet 1, line 5 —
- On a separate return where the other spouse itemizes, the standard deduction is zero.
- 26 U.S.C. §63(c)(6)(A) —
(6) Certain individuals, etc., not eligible for standard deduction In the case of— (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in
- 26 U.S.C. §63(c)(6)(A) —
Social Security rules: verified · last verified 2026-09-10. Federal 2026 data: verified · last verified 2026-09-05. See the methodology page.
Questions this page answers
Is Social Security taxable if it is my only income?
Rarely. With no other income, provisional income is half the benefits, so a single filer's benefits stay entirely tax-free up to $50,000 a year (half of that is the $25,000 base amount); at $60,000 of benefits, $2,500 would be taxable. A couple filing jointly stays tax-free up to $64,000 of combined benefits.
At what income are 85% of benefits taxed?
The 85% tier starts when provisional income — other income plus tax-exempt interest plus half the benefits — passes the adjusted base amount: $34,000 for a single filer or head of household, $44,000 on a joint return. Even then the taxable part is capped at 85% of the benefits; the whole benefit is never taxable.
How much of $30,000 in benefits is taxable with $40,000 of other income?
$22,350 for a single filer (74.5% of the benefits) and $15,350 on a joint return (51.2%). Provisional income is $55,000 in both cases; the difference is the higher thresholds for a joint return.
Does tax-exempt municipal bond interest count?
Yes. Tax-exempt interest is added to provisional income (worksheet line 4) even though it is not itself taxed, so it can pull more of the benefits into taxable income. Roth IRA qualified distributions and qualified charitable distributions are not in adjusted gross income and do not count.