Taxable benefits with $24,000 of Social Security
| Other income | Single | Married filing jointly |
|---|---|---|
| $10,000 | $0 | $0 |
| $15,000 | $1,000 | $0 |
| $20,000 | $3,500 | $0 |
| $25,000 | $7,050 | $2,500 |
| $30,000 | $11,300 | $5,000 |
| $40,000 | $19,800 | $12,800 |
| $50,000 | $20,400 | $20,400 |
| $75,000 | $20,400 | $20,400 |
No tax-exempt interest. On a joint return the $24,000 is the couple's combined benefits.
How the 50% and 85% tiers work
- Provisional income = other income + tax-exempt interest + half of your benefits (§86(b)).
- Up to the base amount ($25,000; $32,000 joint) — none of your benefits is taxable.
- Between the base and adjusted base amount ($34,000; $44,000 joint) — the taxable part is the smaller of half your benefits or half of the income over the base amount (§86(a)(1)).
- Over the adjusted base amount — add 85% of the income over that line to the smaller of the first-tier amount or $4,500 ($6,000 joint), but never more than 85% of your benefits (§86(a)(2)).
- Married filing separately and living with your spouse: both amounts are $0, so the taxable part is the smaller of 85% of provisional income or 85% of benefits.
What this page doesn't cover
- The lump-sum election for back payments covering earlier years (Publication 915 Worksheets 2–4).
- Repayments larger than the benefits you received, and the other add-backs in §86(b)(2)(A) — excluded savings-bond interest (§135), employer adoption benefits (§137) and foreign or territory income (§911, §931, §933). If you have any of these, add them to other income.
- State income tax on benefits — rules differ by state.
- When to start benefits is a separate question — see the Social Security claiming age calculator and the Medicare enrollment calculator.
This page is for reference, not tax advice. Check the result against Publication 915 or your tax software.
Frequently asked questions
When is Social Security taxable?
Add half of your benefits to your other income and tax-exempt interest. If that total is over $25,000 ($32,000 on a joint return), part of your benefits is taxable (26 U.S.C. §86). If you are married filing separately and lived with your spouse at any time during the year, the threshold is $0.
Does “85% taxable” mean an 85% tax rate?
No. Up to 85% of your benefits is added to your taxable income, and that amount is then taxed at your normal income tax rate. At most 85% of benefits is ever included, no matter how high your income is.
Do these $25,000 and $32,000 amounts change every year?
No. They are written into the law (26 U.S.C. §86(c)) and are not adjusted for inflation, so this calculator does not need yearly updates.
What counts as other income?
Your adjusted gross income figured without your Social Security benefits — wages, pensions, IRA withdrawals, taxable interest and dividends, minus adjustments such as a deductible IRA contribution — but not the student loan interest deduction, which §86(b)(2)(A) adds back. Tax-exempt interest (for example, municipal bond interest) is added separately.
Does "85% taxable" mean an 85% tax rate?
No. Up to 85% of your benefits is added to your taxable income, and that amount is then taxed at your normal income tax rate. At most 85% of benefits is ever included, no matter how high your income is.