How the tax on Social Security works
First add up your provisional income: half of your benefits, plus all your other income, plus tax-exempt interest. Then compare it with two lines set by law.
| Provisional income | Single | Married, joint |
|---|---|---|
| None taxable | $25,000 or less | $32,000 or less |
| Up to 50% taxable | $25,001 to $34,000 | $32,001 to $44,000 |
| Up to 85% taxable | Over $34,000 | Over $44,000 |
Married filing separately and you lived with your spouse at any time in the year: the line is $0, so up to 85% can be taxable from the first dollar.
The taxable part isn't a tax rate. It's the amount added to your taxable income, which is then taxed at your normal rate. The lines aren't adjusted for inflation, so they catch more people every year.
An example
A single retiree gets $24,000 of Social Security and $30,000 from an IRA. Provisional income is $12,000 + $30,000 = $42,000. That's $17,000 over the first line. The first $9,000 of it makes $4,500 taxable. The other $8,000 makes 85% of $8,000 = $6,800 taxable. Total: $11,300, or 47% of the benefits.
The $6,000 senior deduction
For 2025 through 2028, people 65 and older get an extra deduction of up to $6,000 each. It shrinks by 6% of income above $75,000 ($150,000 on a joint return), and married couples must file jointly to get it. It doesn't change how much of your Social Security is taxable, but it lowers the taxable income the tax is figured on. Try the senior deduction calculator on our sister site.
Watch the side effects
A Roth conversion or a big IRA withdrawal raises your other income. That can make more of your benefits taxable and, two years later, raise your Medicare premiums. Check your IRMAA tier.
Questions
Is Social Security taxable?
It can be. If your provisional income is $25,000 or less ($32,000 or less married filing jointly), none of your benefits are taxable. Above that, up to 50% and then up to 85% of your benefits become taxable income. No more than 85% is ever taxable.
What is provisional income?
Half of your Social Security benefits, plus all your other income, plus tax-exempt interest. Other income includes wages, pensions, IRA withdrawals, interest, dividends and capital gains.
Do the $25,000 and $32,000 limits go up with inflation?
No. They are written into the law. Congress set them in 1983 and added the $34,000 and $44,000 lines in 1993. They have never changed, so more retirees owe tax on benefits every year.
Did the new senior deduction end tax on Social Security?
No. The rules for how much of your benefits is taxable did not change. The extra deduction of up to $6,000 for each person 65 and older, for 2025 through 2028, lowers your taxable income, which can offset the tax on benefits for some retirees, but the taxable amount on this page stays the same. It shrinks above $75,000 of income ($150,000 joint).
Updated November 6, 2026. Sources: IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits (Worksheet 1); Internal Revenue Code §86. This is an estimate for general information, not tax advice. Special cases use the IRS's special worksheets or extra lines: lump-sum back payments, IRA deductions with a workplace plan, savings bond interest exclusions, and excluded foreign, adoption, American Samoa or Puerto Rico income.