Is Social Security Income Taxable?
Updated October 2026 · 2026 figures from the Social Security Administration and IRS
Yes, Social Security income can be taxable, but never more than 85% of it. If your combined income — half your benefits plus your other income — is under $25,000 (single) or $32,000 (married filing jointly), none is federally taxed. Above that, up to 50% and then up to 85% of benefits count as taxable income.
Is Social Security income taxable in your case? Use the calculator below to see your taxable amount, then read about the new $6,000 deduction for people 65 and older and which states also tax benefits.
Taxable Social Security calculator
The rule: combined income decides
The IRS uses "combined income" (also called provisional income): your adjusted gross income + nontaxable interest + half of your Social Security benefits (IRS Publication 915).
| Combined income | Single / head of household | Married filing jointly |
|---|---|---|
| 0% of benefits taxable | Under $25,000 | Under $32,000 |
| Up to 50% taxable | $25,000 – $34,000 | $32,000 – $44,000 |
| Up to 85% taxable | Over $34,000 | Over $44,000 |
Married filing separately and lived with your spouse at any time during the year? Your base amount is $0, so up to 85% is taxable from the first dollar. These thresholds are set in law and aren't adjusted for inflation, which is why more retirees pay tax on benefits each year.
"Up to 85%" doesn't mean an 85% tax
This is the most common misunderstanding. The 85% is the share of benefits that gets added to your taxable income, not the tax rate. You then pay your normal bracket on it.
Example: a single retiree with $24,000 in Social Security and $30,000 from an IRA has combined income of $30,000 + $12,000 = $42,000. Taxable benefits: 85% × ($42,000 − $34,000) + $4,500 = $11,300. So $11,300 of the $24,000 (47%) goes on the tax return — taxed at 10% or 12% after deductions, not at 85%.
Did the "no tax on Social Security" law pass?
Not exactly. The 2025 tax law (the One Big Beautiful Bill Act) did not change how benefits are taxed. Instead it added a temporary extra deduction of up to $6,000 per person aged 65 or older for 2025 through 2028 (IRS).
- Who: you must be 65 by the end of the tax year and have a valid Social Security number; married couples must file jointly ($12,000 if both are 65+).
- Income limit: the full deduction applies with modified AGI up to $75,000 (single) or $150,000 (joint), then shrinks by 6% of the excess and disappears at $175,000 / $250,000.
- Both ways: you can claim it whether you take the standard deduction or itemize.
- Effect: it lowers taxable income, so for many middle-income retirees it wipes out the tax on their benefits — but the benefits themselves are still counted as taxable.
Example: a single 67-year-old with MAGI of $95,000 gets $6,000 − 6% × $20,000 = $4,800.
Is Social Security income taxable by states?
For 2026, eight states tax some Social Security benefits: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. Most of them exempt retirees below an income limit, so many residents still pay nothing. West Virginia finished phasing out its tax on benefits, joining Kansas, Missouri and Nebraska (Kiplinger). Check your state revenue department for current thresholds.
How to pay the tax: withholding or estimates
- Ask for withholding: file IRS Form W-4V with Social Security and choose 7%, 10%, 12% or 22% of each payment.
- Or pay quarterly estimates with Form 1040-ES, especially if you also have IRA withdrawals or other income without withholding.
- At tax time, use the SSA-1099 that Social Security sends every January (box 5 shows your net benefits) and the worksheet in the Form 1040 instructions.
Social Security payroll taxes taken from paychecks are a different thing — see the Social Security tax rate.
Frequently asked questions
At what age is Social Security no longer taxable?
There's no age at which benefits become tax-free. Whether they're taxed depends on your combined income, not your age. From 2025 to 2028, people 65+ get an extra deduction of up to $6,000 that reduces the tax.
How much of my Social Security is taxable?
None if your combined income is under $25,000 (single) or $32,000 (joint); up to 50% between $25,000–$34,000 or $32,000–$44,000; and up to 85% above those amounts.
Is Social Security income taxable if it's my only income?
Usually not. With Social Security as your only income, combined income is half your benefits, which is under the $25,000 or $32,000 threshold for almost everyone.
Do I have to file a tax return if I only get Social Security?
Generally no, if none of your benefits is taxable and you have no other income that requires filing. Use the IRS worksheet or the calculator above to check.
Is Social Security disability (SSDI) taxable?
SSDI follows the same rules as retirement benefits: up to 50% or 85% can be taxable depending on combined income. SSI payments are never taxable.