The “combined income” test
The IRS looks at your combined income (sometimes called provisional income): your adjusted gross income, plus any nontaxable interest (such as municipal bond interest), plus half of your Social Security benefits.
| Filing status | Combined income | Portion of benefits that may be taxable |
|---|---|---|
| Single / head of household | Below $25,000 | None |
| Single / head of household | $25,000 – $34,000 | Up to 50% |
| Single / head of household | Over $34,000 | Up to 85% |
| Married filing jointly | Below $32,000 | None |
| Married filing jointly | $32,000 – $44,000 | Up to 50% |
| Married filing jointly | Over $44,000 | Up to 85% |
Married filing separately taxpayers who lived with their spouse at any time during the year generally face very low thresholds.
What “up to 85%” means
It does not mean you pay 85% in tax. It means up to 85% of your benefits are included in your taxable income, which is then taxed at your regular rates. If you’re in the 12% bracket, the tax on that included amount is at 12%.
Example
A single retiree has $20,000 in Social Security and $18,000 in other taxable income, no municipal interest. Combined income: $18,000 + $10,000 (half of benefits) = $28,000. That’s in the 50% range, so part of the benefit — up to half the amount over $25,000, calculated by the IRS worksheet — is taxable. (Illustration; use the IRS worksheet in the Form 1040 instructions or Publication 915.)
How to report
You’ll receive Form SSA-1099 in January showing benefits paid. Enter the amount on Form 1040 and use the worksheet to calculate the taxable portion. Tax software does this automatically. You can also ask the SSA to withhold federal tax from your benefits using Form W-4V (voluntary withholding at 7%, 10%, 12% or 22%).
Do I need to file a return?
If Social Security is your only income, you likely do not. If you have other income, check the thresholds. See do I need to file?
New deduction for seniors
For 2025 through 2028, people 65 and older may be able to take an additional deduction of up to $6,000 each, which can reduce taxable income (it doesn’t change how benefits are taxed). See our explainer.
State taxes on Social Security
Most states do not tax Social Security benefits. A small number of states tax benefits to some degree, often with exemptions for lower incomes. Check your state agency. As of 2026, eight states still tax benefits to some degree — Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont — and West Virginia fully exempts benefits beginning in tax year 2026. Each state’s rules, thresholds and age tests change, so read its guide and the agency’s page; see all state guides.
Frequently asked questions
What income level makes Social Security taxable?
For single filers, combined income above $25,000; for joint filers, above $32,000. Up to 50% or 85% of benefits may be taxable depending on the level.
Is Social Security ever 100% taxable?
No. At most 85% of benefits can be included in taxable income.
Do states tax Social Security?
Most do not, but a few do. Check your state’s revenue agency.
Official sources
- IRS Topic 423: Social Security benefits
- IRS Publication 915: Social Security and railroad retirement benefits
- Social Security Administration: Income taxes and your benefits
- IRS Publication 554: Tax guide for seniors
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.