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Your benefit at every claiming age, break-even age, spousal and survivor benefits, the earnings test and your check after tax.
Tax tool · Retirement
Social Security Tax Calculator: How Much of Your Benefits Is Taxable?
Up to 85% of your Social Security can be taxed, depending on your other income. See the taxable amount line by line on the IRS worksheet, the tax it adds, your tax-torpedo rate, your state's rules and how much to have withheld.
Your benefits and income
Taxable Social Security
$11,300 of your $24,000 in benefits (47.1%) is taxable, adding $1,225 to your federal tax.
IRS Worksheet 1, with your federal and state tax
Estimate · 2026 rules
- Combined (provisional) income
- $42,000
- Taxable benefits
- $11,300 (47.1%) · 85% zone
- Federal income tax
- $1,810 total · $1,225 because of your benefits
- No tax on Social Security?
- No: the $6,000 senior deduction helps, but your benefits still add $1,225 of tax.
- Your rate on extra IRA money
- 22.2% on the next $1,000 of IRA withdrawals
- Your rate on extra gains
- 10.2% on the next $1,000 of long-term gains
- State tax on benefits
- Form W-4V withholding
- 10% (about $200 a month)
- You're in the "tax torpedo": each extra $1,000 of IRA money also makes $850 more of your benefits taxable, so your rate on it is 22.2%, not your 12% bracket.
- 85% is the most of your benefits that can count as income; it isn't a tax rate.
| Line | What it is | Amount |
|---|---|---|
| 1 | Social Security benefits (SSA-1099 box 5) | $24,000 |
| 2 | Half of line 1 | $12,000 |
| 3 | Other taxable income | $30,000 |
| 4 | Tax-exempt interest | $0 |
| 5 | Excluded income (foreign earned income, adoption benefits, savings bond interest) | $0 |
| 6 | Lines 2 + 3 + 4 + 5 | $42,000 |
| 7 | Adjustments to income | $0 |
| 8 | Combined (provisional) income: line 6 minus line 7 | $42,000 |
| 9 | Base amount | $25,000 |
| 10 | Line 8 minus line 9 | $17,000 |
| 11 | Second step | $9,000 |
| 12 | Line 10 minus line 11 | $8,000 |
| 13 | Smaller of lines 10 and 11 | $9,000 |
| 14 | Half of line 13 | $4,500 |
| 15 | Smaller of lines 2 and 14 | $4,500 |
| 16 | 85% of line 12 | $6,800 |
| 17 | Lines 15 + 16 | $11,300 |
| 18 | 85% of line 1 | $20,400 |
| 19 | Taxable benefits: smaller of lines 17 and 18 | $11,300 |
| Extra income | Rate on it |
|---|---|
| $0 – $10,000 | 22.2% |
| $10,000 – $12,000 | 15.6% |
| $12,000 – $24,000 | 12% |
| $24,000 – $26,000 | 22.2% |
| $26,000 – $76,000 | 23.3% |
| $76,000 – $78,000 | 25.1% |
| $78,000 – $80,000 | 25.4% |
How this was calculated
Taxable benefits follow IRS Publication 915 Worksheet 1 line by line (Pub. 915; 26 U.S.C. § 86): combined income is half your benefits plus your other income, tax-exempt interest and excluded income, minus adjustments. Above $25,000 ($32,000 joint; $0 married filing separately if you lived together) up to 50% of benefits counts, and above $34,000 ($44,000 joint) up to 85%. Federal tax uses our bracket engine: the standard deduction (or your itemized deductions), the extra amount at 65+, the 2025–2028 senior deduction and its phase-out, qualified dividends and gains stacked on top, and the 3.8% net investment income tax. "Because of your benefits" is the tax with them minus the tax without them. Rates on extra income rerun everything with $1,000 more (or each $2,000 step in the table), so they include the extra benefits taxed and the senior deduction lost.
State: the eight states that tax benefits each apply their own exemption; the state engine then works out tax on your other income plus the taxable benefits, minus the tax without them. Withholding is the smallest Form W-4V rate whose 12 monthly payments cover the federal tax your other withholding doesn't. Not included: credits, AMT, the lump-sum election for back pay, state Social Security alternatives (Minnesota's second method), and state taxes on your other retirement income beyond what our state engine models.
Calculation tax.social-security-benefits v1.0.0. Not tax advice.
Quick answer: how much of my Social Security is taxable?
It depends on your combined income: half your benefits plus all your other income, including tax-exempt interest. Below the base amount none of your benefits is taxable; above it up to 50%, and above the second threshold up to 85% (IRS Pub. 915). These amounts have never been raised for inflation, so more retirees pay each year: the CBO estimates 48% of beneficiaries pay income tax on their benefits in 2026 (CRS).
| Filing status | None taxable up to | Up to 50% taxable | Up to 85% taxable |
|---|---|---|---|
| Single, head of household, surviving spouse, MFS apart all year | $25,000 | $25,000 – $34,000 | Over $34,000 |
| Married filing jointly | $32,000 | $32,000 – $44,000 | Over $44,000 |
| Married filing separately, lived together | — | — | Any income |
Example: a single retiree with $24,000 of benefits and a $30,000 pension has combined income of $42,000, so $11,300 of the benefits (47.1%) is taxable. With a $20,000 pension it would be $3,500, and with $10,000, $0.
How to calculate taxable Social Security, step by step
The IRS worksheet (Pub. 915's Worksheet 1 has 19 lines; the Form 1040 instructions have a similar one) looks long, but the idea is simple: find combined income, see how far it is over each threshold, and tax half or 85% of the excess, never more than 85% of your benefits (§ 86). Here's the example above:
| Line | What it is | Amount |
|---|---|---|
| 1 | Social Security benefits (SSA-1099 box 5) | $24,000 |
| 2 | Half of line 1 | $12,000 |
| 3 | Other taxable income | $30,000 |
| 4 | Tax-exempt interest | $0 |
| 5 | Excluded income (foreign earned income, adoption benefits, savings bond interest) | $0 |
| 6 | Lines 2 + 3 + 4 + 5 | $42,000 |
| 7 | Adjustments to income | $0 |
| 8 | Combined (provisional) income: line 6 minus line 7 | $42,000 |
| 9 | Base amount | $25,000 |
| 10 | Line 8 minus line 9 | $17,000 |
| 11 | Second step | $9,000 |
| 12 | Line 10 minus line 11 | $8,000 |
| 13 | Smaller of lines 10 and 11 | $9,000 |
| 14 | Half of line 13 | $4,500 |
| 15 | Smaller of lines 2 and 14 | $4,500 |
| 16 | 85% of line 12 | $6,800 |
| 17 | Lines 15 + 16 | $11,300 |
| 18 | 85% of line 1 | $20,400 |
| 19 | Taxable benefits: smaller of lines 17 and 18 | $11,300 |
What counts toward combined income
- Counts: wages, pensions, IRA and 401(k) withdrawals (RMDs and Roth conversions too), interest, dividends, capital gains (even taxed at 0%), and tax-exempt municipal bond interest. $10,000 of muni interest raises the example retiree's taxable benefits from $3,500 to $11,300.
- Doesn't count: qualified Roth IRA withdrawals, qualified charitable distributions from an IRA, HSA money spent on medical care, and Supplemental Security Income (SSI), which isn't taxable at all.
- Subtracted: adjustments such as HSA and deductible IRA contributions, and half of self-employment tax. The student loan interest deduction isn't subtracted.
Use the amount before Medicare premiums come out: they're included in box 5 of your SSA-1099 (SSA POMS).
Is there "no tax on Social Security" now? The $6,000 senior deduction
No. The 2025 tax law didn't change how much of your benefit is taxable. It added a deduction of $6,000 per person aged 65 or older for 2025 through 2028, cut by 6% of income over $75,000 ($150,000 joint) and not available if you're married filing separately (§ 151(d)(5)(C)). It lowers taxable income for anyone 65+, with or without Social Security. SSA's July 3, 2025 post said "nearly 90% of Social Security beneficiaries will no longer pay federal income taxes on their benefits"; a July 7 edit added that this works through the deduction for people 65+, but the claim stayed, and CBS News rated it misleading (SSA; CBS News). See how the $6,000 senior deduction works.
- Where it wipes out the tax: a single 67-year-old with $24,000 of benefits and an $18,000 pension has $2,500 of taxable benefits, but the standard deduction, the 65+ amount and the senior deduction leave no federal tax on them.
- Where it only helps: the example retiree with a $30,000 pension still pays $1,225 because of the benefits, after a $6,000 senior deduction.
- After 2028 the deduction ends unless Congress extends it.
The tax torpedo: why your rate can hit 40%
While your income is in the 50% or 85% zone, each extra dollar of IRA money or other income also makes 50 or 85 cents of your benefits taxable. So the tax on that dollar is your bracket rate times 1.5 or 1.85, until 85% of your benefits is taxable and the effect stops. Capital gains taxed at 0% can still pull benefits into tax this way.
| Where you are | Rate | In the 10%, 12%, 22% brackets |
|---|---|---|
| Nothing taxable | Your bracket | 10%, 12%, 22%… |
| 50% zone: each $1 adds $0.50 of benefits | Bracket × 1.5 | 15%, 18% (incomes this low don't reach 22%) |
| 85% zone: each $1 adds $0.85 of benefits | Bracket × 1.85 | 18.5%, 22.2%, 40.7% |
| 85% of benefits already taxable | Your bracket | 10%, 12%, 22%… |
For a couple aged 68 and 66 with $45,600 of benefits, a $25,000 pension and $15,000 of IRA withdrawals, the next $1,000 from the IRA is taxed at 18.5%, although they're in the 10% bracket. The calculator's table shows your own rate at each step of extra income. Where the senior deduction is phasing out (income over $75,000, or $150,000 joint), the rate is a little higher still.
How to lower the tax on your benefits
- Convert to Roth before you claim or while you're in a low bracket: qualified Roth withdrawals later don't count toward combined income. See how much to convert to Roth and stay in your bracket.
- Give from your IRA at 70½: a QCD keeps the gift out of combined income.
- Plan withdrawals around the torpedo: taking more in one year and less in another can keep you out of the 85% zone, or get you through it. Your required minimum distribution sets the floor from 73.
- Watch gains and muni interest: both count. See the tax on capital gains.
- Mind Medicare too: taxable benefits count toward the income used for Medicare IRMAA surcharges two years later.
Does Social Security become tax-free at 65, 67 or 70?
No. Age doesn't change the rules: only combined income does. What changes at 65 is the larger standard deduction and the senior deduction, which lower the tax but not the taxable amount. Claiming age changes the size of your benefit; estimate your benefit at each claiming age.
States that tax Social Security in 2026
Eight states tax some benefits in 2026, and most of them exempt middle incomes; West Virginia's exemption reached 100% in 2026 (W. Va. Code § 11-21-12; CT OLR). The other states don't tax benefits or have no income tax.
| State | How it works |
|---|---|
| Colorado | Fully exempt at 65 and over; 55–64 fully exempt with AGI up to $75,000 ($95,000 joint), otherwise up to $20,000 (shared with pensions) (CO DOR) |
| Connecticut | Fully exempt with AGI under $75,000 ($100,000 joint or head of household); above that, no more than 25% taxed (CT OLR) |
| Minnesota | Full subtraction up to $86,410 single / $110,780 joint in 2026, then reduced 10% per $4,000 of AGI (MN DOR) |
| Montana | Taxed to the extent federally taxable; a general subtraction at 65+ ($5,500 per person, 2024 amount, indexed from 2025) (MT DOR) |
| New Mexico | Fully exempt with AGI up to $100,000 single / $150,000 joint or head of household ($75,000 married filing separately); fully taxable above (NMSA 7-2-5.14) |
| Rhode Island | Exempt at full retirement age (each spouse separately) with AGI below $107,000 single / $133,500 joint (2025 figures; 2026 ones not yet published); a 2026 law drops the age requirement, possibly from 2027 (RI Division of Taxation) |
| Utah | Taxed at 4.45%, with a Social Security credit that shrinks by 2.5 cents per dollar of income over $54,000 single / $90,000 joint (Utah Code 59-10-1042) |
| Vermont | Fully exempt with AGI up to $55,000 single / $70,000 joint (fixed in law from 2025), partly exempt for the next $10,000 (VT Department of Taxes) |
The calculator applies each state's rule and its tax rates. Some figures are 2025 amounts where the 2026 ones haven't been published.
Withholding: Form W-4V or estimated payments
Social Security doesn't withhold tax unless you ask. You can choose 7%, 10%, 12% or 22% of each payment, and no other amount, on Form W-4V (IRS). Give it to Social Security, not the IRS: you can start, change or stop withholding online in your my Social Security account or by calling 1-800-772-1213 (SSA). The calculator suggests the smallest rate that covers the tax your other withholding doesn't.
If you'd rather not withhold, pay estimated tax each quarter (for 2026: April 15, June 15, September 15 and January 15, 2027). You generally avoid a penalty if withholding and payments cover 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000, or $75,000 married filing separately) (IRS).
Special cases
- Married filing separately: if you lived with your spouse at any time in the year, the base amount is $0, so up to 85% of your benefits is taxable whatever your income. If you lived apart all year, the single amounts apply.
- Back pay in a lump sum: benefits paid this year for earlier years count this year, but you can choose to figure the tax as if they'd been paid in those years, if that's lower (Pub. 915 Worksheets 2–4). The calculator doesn't do this election.
- Disability and survivor benefits follow the same rules. SSI isn't taxable. Benefits paid for a child are the child's income.
- Railroad retirement: the Social Security equivalent part of tier 1 is taxed the same way.
- Repayments: use the net amount in box 5. If you repaid more than you received, none is taxable and a deduction or credit may apply.
2027: the COLA and your taxes
Benefits rise 3.6% in January 2027 (SSA), but the thresholds stay put, so more of your benefit can become taxable. The example retiree's benefits rise to about $24,864; with the same pension, the taxable part goes from $11,300 to $11,667, because the thresholds stay fixed; higher 2027 brackets and deductions offset part of the extra tax. See the 2027 COLA.
Common questions
At what income is Social Security not taxed?
When combined income (half your benefits plus your other income, including tax-exempt interest) is $25,000 or less single, or $32,000 or less married filing jointly.
Is 85% of my Social Security taxed at 85%?
No. Up to 85% of your benefits can count as taxable income; it's then taxed at your normal rate.
Is there no tax on Social Security in 2026?
No. The new $6,000 senior deduction (2025–2028) lowers tax for people 65 and over, but the rules for how much of your benefit is taxable didn't change.
Does tax-exempt interest count?
Yes. Municipal bond interest is added to combined income even though it isn't taxed itself.
Do Roth IRA withdrawals count?
Qualified Roth withdrawals don't. Roth conversions do, because they're taxable.
Do Medicare premiums reduce my taxable benefits?
No. Box 5 of your SSA-1099 includes them. They may count as a medical expense if you itemize.
What withholding rates can I choose?
7%, 10%, 12% or 22% of each payment, on Form W-4V or online with SSA.
Which states tax Social Security in 2026?
Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont, most with exemptions for low and middle incomes.
Why is 85% of my benefit taxable when I'm married filing separately?
If you lived with your spouse at any time in the year, the base amount is $0.
Are disability benefits taxable?
Social Security disability benefits follow the same rules as retirement benefits. SSI isn't taxable.
Will the 2027 COLA make my benefits taxable?
It can: benefits rise 3.6% but the thresholds don't, so combined income goes up.
Sources
- Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits — Internal Revenue Service. Accessed October 17, 2026.
- 26 U.S. Code § 86, Social security and tier 1 railroad retirement benefits — Legal Information Institute, Cornell Law School. Accessed October 17, 2026.
- 26 U.S. Code § 151 (senior deduction, 2025–2028) — Legal Information Institute, Cornell Law School. Accessed October 17, 2026.
- Social Security: Taxation of Benefits (IF11397) — Congressional Research Service. Accessed October 17, 2026. Updated August 26, 2026.
- Social Security applauds passage of legislation providing historic tax relief for seniors — Social Security Administration. Accessed October 17, 2026. Published July 3, 2025; corrected July 7, 2025.
- Does the 'big, beautiful bill' eliminate taxes on Social Security? — CBS News. Accessed October 17, 2026. July 9, 2025.
- POMS GN 05002.300, Form SSA-1099 — Social Security Administration. Accessed October 17, 2026.
- Form W-4V, Voluntary Withholding Request (Rev. 1-2026) — Internal Revenue Service. Accessed October 17, 2026.
- Request to withhold taxes — Social Security Administration. Accessed October 17, 2026.
- Topic no. 306, Penalty for underpayment of estimated tax — Internal Revenue Service. Accessed October 17, 2026.
- 2027 cost-of-living adjustment — Social Security Administration. Accessed October 17, 2026. October 14, 2026.
- States that tax Social Security benefits (OLR 2026-R-0106) — Connecticut General Assembly, Office of Legislative Research. Accessed October 17, 2026. July 30, 2026.
- Social Security, pensions and annuities (Colorado) — Colorado Department of Revenue. Accessed October 17, 2026.
- Taxation of Social Security benefits (OLR 2025-R-0152) — Connecticut General Assembly. Accessed October 17, 2026.
- Inflation-adjusted amounts for 2026 — Minnesota Department of Revenue. Accessed October 17, 2026.
- Montana tax simplification resource hub — Montana Department of Revenue. Accessed October 17, 2026.
- NMSA § 7-2-5.14 (Social Security exemption) — Justia. Accessed October 17, 2026.
- Retirement income guide (Publication 2026-01) — Rhode Island Division of Taxation. Accessed October 17, 2026.
- Utah Code § 59-10-1042, Social Security benefits credit — Utah Legislature. Accessed October 17, 2026.
- Social Security exemption — Vermont Department of Taxes. Accessed October 17, 2026.
- W. Va. Code § 11-21-12 — West Virginia Legislature. Accessed October 17, 2026.
Last checked October 17, 2026.