Guide
Is Social Security taxable?
By Secure Retirement PlannerUpdated
Yes, for many people. In 2026, up to 85% of your Social Security can be taxable on your federal return, based on your "provisional income".
If you file alone and that income is $25,000 or less, none of your benefit is taxed. For a married couple filing jointly, the line is $32,000. These lines are written into the law and have never gone up with inflation.
Your age doesn't change this, and the 2025 tax law didn't end it. It added a new $6,000 deduction for people 65 and older. Below you can figure your own number, step by step.
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The short version
- At most 85% of your benefit is taxable. At least 15% is always federal tax-free.
- "85% taxable" means 85% is added to your income. Your tax rate on it is your normal bracket rate.
- The $25,000 and $32,000 lines are not adjusted for inflation, so more retirees pay each year.
- The 2025 law added a $6,000 senior deduction but kept the tax on benefits.
- IRA withdrawals, RMDs and Roth conversions raise the taxable share. Qualified Roth IRA withdrawals don't.
How much of my Social Security is taxable?
It depends on your provisional income. Social Security calls it combined income. It is the same number.
If yours is under the first line, none of your benefit is taxed. Between the two lines, up to 50% can be taxed. Above the second line, up to 85% can be taxed. No one pays federal tax on more than 85% of their benefits.
One thing confuses a lot of people. If 85% of your benefit is taxable, you don't pay an 85% tax. That 85% is added to your income, and you pay your normal rate on it, often 10% or 12%.
| Your provisional income, single | Your provisional income, joint | Share that can be taxed |
|---|---|---|
| $25,000 or less | $32,000 or less | None |
| $25,000 to $34,000 | $32,000 to $44,000 | Up to 50% |
| Above $34,000 | Above $44,000 | Up to 85% |
How do I figure my provisional income?
You can do it in four steps with your tax papers. Your Form SSA-1099 arrives each January. Box 5 shows the benefits you got last year.
If you are married and file jointly, add both of your benefits and both of your incomes.
The table shows two made-up 2026 cases. Even after a big part of the benefit is taxable, their tax stays small. That's because of the 2026 deductions for people 65 and older.
This is the short version. The full IRS worksheet in Publication 915 also handles a few rare items, such as some education and adoption breaks. For a quick estimate with your own numbers, try Roth conversion tax calculator. It works as a Social Security tax calculator too: enter "0" as the conversion.
- Step 1: Add up your other income. That means pensions, wages, IRA and 401(k) withdrawals, RMDs, interest, dividends and capital gains.
- Step 2: Add any tax-exempt interest, such as interest from municipal bonds.
- Step 3: Add half of your Social Security benefits for the year.
- Step 4: Compare the total to the lines above. Each dollar between the two lines makes 50 cents of benefits taxable. Each dollar above the top line makes 85 cents taxable, up to the 85% cap.
| Step | Couple, both 67, joint | Single, age 70 |
|---|---|---|
| Social Security for the year | $48,000 | $26,000 |
| Other income (pension, IRA, RMD) | $36,000 | $22,000 |
| Tax-exempt interest | $1,000 | $0 |
| Half of Social Security | $24,000 | $13,000 |
| Provisional income | $61,000 | $35,000 |
| Taxable Social Security | $20,450 (43%) | $5,350 (21%) |
| Deductions for 65+ in 2026 | $47,500 | $24,150 |
| Federal income tax | $895 | $320 |
Do you pay taxes on Social Security after 65?
You can. Your age doesn't decide whether your Social Security is taxed. Your income does. A person who is 80 with a large IRA can pay tax on 85% of their benefit. A person who is 66 with only Social Security usually pays none.
Turning 65 does help in another way. You get a bigger standard deduction. From 2025 to 2028, you also get the new $6,000 senior deduction. So part of your taxable benefit may still end up with no tax due, like the couple in the table above.
If you live mostly on Social Security, you likely owe no federal tax on it. If you also have a pension or take money from an IRA, check your numbers.
Did the 2025 tax law end tax on Social Security?
No. You may have heard the One Big Beautiful Bill Act called "no tax on Social Security". The law did not change the rules for taxing your benefits. The $25,000 and $32,000 lines and the 50% and 85% tiers are the same.
What it did is add a new deduction for seniors. If you are 65 or older, you can deduct an extra $6,000 for 2025 through 2028. A married couple who are both 65 or older can deduct $12,000. You get it whether or not you take Social Security, and whether or not you itemize.
MAGI is your modified adjusted gross income, roughly the total income on your return. The deduction shrinks once yours passes $75,000 if single or $150,000 if joint. Each person's $6,000 drops by 6 cents for each dollar above that line. It is gone at $175,000 for a single person, or $250,000 for a couple who both qualify.
What the IRS says you need
To claim the senior deduction you must be 65 or older by the end of the year, have a valid Social Security number, and file jointly if you are married. It is claimed on Schedule 1-A of Form 1040.
What makes more of my Social Security taxable?
Anything that raises your other income raises your provisional income. Some items surprise people. Tax-free municipal bond interest is not taxed itself, but it still counts here.
RMDs are the required minimum distributions the IRS makes you take from your IRA each year, starting at 73 or 75. They can push you over the lines on their own. You can estimate yours with RMD calculator.
Qualified Roth IRA withdrawals are not taxable income, so they don't count. That's the main reason some people move IRA money to a Roth before their RMDs start. The conversion itself does count in the year you do it. Our deeper guide is Conversions and Social Security.
| Income | Counts? |
|---|---|
| Traditional IRA and 401(k) withdrawals, including RMDs | Yes |
| Roth conversions | Yes, in the year you convert |
| Pensions and wages | Yes |
| Interest, dividends and capital gains | Yes |
| Tax-exempt municipal bond interest | Yes |
| Qualified Roth IRA withdrawals | No |
| Qualified charitable distributions (QCDs) from an IRA | No |
What is the tax torpedo?
It's the income range where each extra dollar you take out also makes more of your Social Security taxable. So you pay tax twice on that dollar's effect.
Take the single person at 70 in the table above. If she takes $1,000 more from her IRA, $850 more of her benefit becomes taxable. Her taxable income goes up $1,850, not $1,000. In the 10% bracket, that's $185 of tax on a $1,000 withdrawal.
The torpedo stops once 85% of your benefit is already taxable. The example below shows it for a couple. For how it affects Roth conversion choices, see Conversions and Social Security.
Do states tax Social Security, and can I have tax withheld?
Most states don't tax Social Security. A handful of states still do, often with income limits or age breaks that leave many retirees owing nothing. These rules have changed often in the past few years. Check your state revenue department, and see our state pages at By state.
For federal tax, you can ask Social Security to withhold from each payment. You use IRS Form W-4V. You can pick 7%, 10%, 12% or 22% of each payment. No other amount is allowed.
Withholding can save you from a surprise bill in April. If you would rather pay as you go, you can make quarterly estimated payments instead.
Example: what $10,000 more from the IRA costs a couple at 67
Ann and Joe are the couple from the table above. They are both 67 and get $48,000 a year in Social Security. They have $36,000 of other income and $1,000 of tax-exempt interest.
Say they take an extra $10,000 from their IRA in 2026 for a new roof. That $10,000 makes $8,500 more of their Social Security taxable. Their taxable income rises $18,500.
Their federal tax goes from $895 to $2,798. That's $1,903 more, or about 19 cents per dollar. They are only in the 10% and 12% brackets.
If your income sits in this range, the real cost of each IRA dollar can be well above your bracket rate. Spreading withdrawals, or drawing from Roth money, can lower it.
| Before | With $10,000 more from the IRA | |
|---|---|---|
| Provisional income | $61,000 | $71,000 |
| Taxable Social Security | $20,450 | $28,950 |
| Share of benefits taxable | 43% | 60% |
| Taxable income | $8,950 | $27,450 |
| Federal income tax | $895 | $2,798 |
Hypothetical example using 2026 federal brackets and deductions (IRS Rev. Proc. 2025-32), the $6,000 per person senior deduction, and the IRS Publication 915 worksheet. It assumes both spouses are 65 or older, no other income or adjustments, and ignores state tax. Your numbers will differ.
Common questions
Is Social Security taxable?
It can be. Up to 85% of your benefits can be taxable on your federal return if your provisional income is above $25,000 (single) or $32,000 (joint).
How much of my Social Security is taxable?
None, up to 50%, or up to 85%, depending on your income. Add your other income, tax-exempt interest and half your benefits, then compare the total to $25,000 and $34,000 (single) or $32,000 and $44,000 (joint).
Do you pay taxes on Social Security after 65?
Your age doesn't matter, only your income. At 65 you do get a larger standard deduction. From 2025 to 2028 you also get a $6,000 senior deduction, which can wipe out the tax for many.
Did the Big Beautiful Bill eliminate tax on Social Security?
No. The rules for taxing benefits did not change. The law added a $6,000 deduction per person 65 and older for 2025 to 2028. It shrinks above $75,000 (single) or $150,000 (joint) of income.
Are the Social Security tax thresholds adjusted for inflation?
No. The $25,000, $32,000, $34,000 and $44,000 lines are fixed in the tax law. As incomes and benefits rise, more retirees pay tax on their benefits each year.
Do Roth IRA withdrawals count toward Social Security taxes?
Qualified Roth IRA withdrawals don't count. Traditional IRA withdrawals, RMDs and Roth conversions do.
How do I have federal tax withheld from Social Security?
Fill out IRS Form W-4V and give it to Social Security. You can choose 7%, 10%, 12% or 22% of each payment.
Is there a Social Security tax calculator?
Our free Roth conversion tax calculator figures the taxable part of your benefits and your 2026 federal tax. Enter zero as the conversion to see your tax today.
Sources
Facts on this page were last checked on November 9, 2026.
- IRS Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits · Base amounts ($25,000, $32,000, $0 for married filing separately living together), the 85% tiers, what counts as other income including tax-exempt interest, Form SSA-1099 box 5, worksheet used for the examples. Read Nov 9, 2026.
- 26 U.S.C. 86, Social Security and tier 1 railroad retirement benefits · Base and adjusted base amounts set as fixed dollar figures with no inflation adjustment; modified AGI includes tax-exempt interest. Read Nov 9, 2026.
- IRS Tax Topic 423, Social Security and equivalent railroad retirement benefits · MAGI plus half of benefits test, joint filers combine incomes, voluntary withholding. Read Nov 9, 2026.
- IRS newsroom, One Big Beautiful Bill Act: tax deductions for working Americans and seniors · $6,000 senior deduction for 2025 to 2028, $12,000 for a qualifying couple, phase-out above $75,000 / $150,000 MAGI, SSN and joint filing rules. Read Nov 9, 2026.
- IRS Schedule 1-A (Form 1040), Additional Deductions · Senior deduction claimed here; 6% phase-out per person. Read Nov 9, 2026.
- IRS Form W-4V (Rev. January 2026), Voluntary Withholding Request · Withholding choices of 7%, 10%, 12% or 22% of each Social Security payment; no other amount allowed. Read Nov 9, 2026.
- SSA, Must I pay taxes on Social Security benefits? · Combined income definition and the $25,000 / $32,000 lines. Read Nov 9, 2026.
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · 2026 brackets, standard deduction and extra amount for age 65+, used in the examples. Read Nov 9, 2026.
- IRS Publication 590-B, Distributions from Individual Retirement Arrangements · Qualified Roth IRA distributions are not included in income; QCDs. Read Nov 9, 2026.
Who wrote this
This guide was written and fact-checked by the Secure Retirement Planner editorial team using IRS, CMS and Social Security sources listed above. We update guides when the law or yearly limits change. How we research.