Free Tax Tool

Taxable Social Security Benefits Calculator

Find out how much of your Social Security is taxable in 2026. Enter your benefits and other income to see your provisional income, the taxable share of your benefits, and the estimated federal tax.

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Net benefits from Form SSA-1099, box 5

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Pensions, wages, IRA / 401(k) withdrawals, taxable interest, dividends, capital gains

$

Municipal bond interest (Form 1040 line 2a)

Only affects the tax estimate, not the taxable amount

Estimated 2026 taxable Social Security

Taxable Social Security benefits

$11,300.00

Provisional (combined) income
$42,000.00
Base amount (50% tier starts)
$25,000.00
Adjusted base amount (85% tier starts)
$34,000.00
Percent of benefits taxable
47.08%
Tax-free benefits
$12,700.00
Federal tax rate on taxable benefits
12.00%
Estimated federal income tax on benefits
$1,356.00

Estimate only. Taxable benefits follow the IRS Publication 915 worksheet. The tax estimate is the extra 2026 federal income tax from adding taxable benefits on top of your other income after the regular standard deduction. It ignores the additional 65+ standard deduction, itemized deductions, credits, and capital gains rates. If you choose 65 or older, one $6,000 senior deduction is applied using MAGI equal to other income plus taxable benefits plus tax-exempt interest.

How taxable Social Security is calculated

  1. Figure provisional income: other income plus tax-exempt interest plus half of your Social Security benefits.
  2. If provisional income is at or below the base amount ($25,000, or $32,000 for married filing jointly), none of your benefits is taxable.
  3. Between the base and adjusted base amount ($34,000, or $44,000 joint), 50% of the excess is taxable, up to half your benefits.
  4. Above the adjusted base amount, add 85% of the excess to the smaller of the 50% tier amount or half your benefits. The total is capped at 85% of your benefits.

Example: a single filer receives $24,000 of Social Security and has $30,000 of other income. Provisional income is $30,000 + $12,000 = $42,000. The 50% tier adds 50% of $9,000 = $4,500, and the 85% tier adds 85% of the $8,000 over $34,000 = $6,800. So $11,300 of benefits, about 47%, is taxable. After the $16,100 standard deduction, that $11,300 falls in the 12% bracket, adding about $1,356 of federal income tax.

If you are 65 or older, the new $6,000 senior deduction can offset some of this tax, but it does not change the taxable amount of your benefits.

Frequently asked questions

Is Social Security taxable?

It can be. If Social Security is your only income, your benefits are usually not taxable. Once your provisional income passes $25,000 ($32,000 for married filing jointly), up to 50% of benefits becomes taxable, and above $34,000 ($44,000 joint) up to 85% can be taxable. No one pays tax on more than 85% of their benefits.

What is provisional income (combined income)?

Provisional income, which the Social Security Administration calls combined income, is your adjusted gross income not counting Social Security, plus tax-exempt interest, plus one-half of your Social Security benefits. It is only used to decide how much of your benefits is taxable.

Why is only up to 85% of Social Security taxable?

The 85% cap was set when Congress added the second tier in 1993. It roughly reflects the share of benefits that workers did not already pay tax on, since employees pay Social Security tax on their wages with after-tax dollars. The formula phases benefits in at 50% and then 85%, so your taxable share rises gradually as income rises.

Are the $25,000 and $32,000 thresholds adjusted for inflation?

No. The base amounts ($25,000 single, $32,000 joint) have applied since 1984, and the adjusted base amounts ($34,000 single, $44,000 joint) since 1994. They have never been indexed for inflation, which is why more retirees pay tax on benefits every year.

Does the new senior deduction make Social Security tax-free?

Not directly. The $6,000 deduction for people 65 and older (tax years 2025 through 2028) does not change how much of your benefits is taxable. It reduces your taxable income, which can offset some or all of the tax on your benefits. Select 65 or older above to include it in the tax estimate.

Do states tax Social Security?

Most states do not. A handful of states still tax some Social Security benefits, and most of those offer exemptions or income limits for retirees. Check your state revenue department for current rules.

How can I reduce the tax on my Social Security?

Lower your provisional income. Qualified Roth IRA and Roth 401(k) withdrawals do not count. Spreading traditional IRA or 401(k) withdrawals across years, or doing Roth conversions before you claim benefits, can keep you under the thresholds. If you are 70½ or older, a qualified charitable distribution (QCD) from your IRA is excluded from income and does not raise provisional income.

What if I am married filing separately?

If you lived with your spouse at any time during the year, your base amounts are $0, so up to 85% of your benefits is taxable from the first dollar. If you lived apart for the entire year, you use the same $25,000 and $34,000 amounts as single filers.

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