Is Social Security Taxable? How Much Is Taxed (2026)

If you're worried the IRS will tax your Social Security, the honest answer is maybe, but never all of it. At most, 85 percent of your benefits can be counted as taxable income, and for every filing status but one, none of it is taxed until your combined income passes a threshold.1 Whether your benefits are taxed comes down to that one number, your combined income.

There's also a 2025 tax break for people 65 and older that's easy to misread, and it's worth understanding what it really does before you count on it.

In This Guide

• Is Social Security Taxable? The Short Answer
• What "Combined Income" Means
• How Much of Your Social Security Is Taxable
• The New 2025 Break for Seniors
• What About State Taxes?
• How to Figure Your Own Number
• Frequently Asked Questions
• Learn More

Is Social Security Taxable? The Short Answer

For a lot of people, some of it is. Social Security benefits can be subject to federal income tax, but only when your combined income is above a threshold, and the law caps how much of your benefit can ever be taxed at 85 percent.1 That cap is worth holding onto: no matter how high your income, at least 15 percent of your Social Security is never counted as income on your federal return.1

Only half of your benefits counts toward the income test, so whether the tax reaches you depends mostly on how much other income you have on top of them.1

There is one filing status where that comfort doesn't apply. If you're married filing separately and you lived with your spouse at any time during the year, your base amount is $0, so there is no income floor below which your benefits go untaxed.1 That branch is spelled out below, and it's an easy one to miss.

What "Combined Income" Means

The whole question turns on a figure the IRS calls combined income. It's simpler than it sounds: take half of your Social Security benefits for the year and add your other income, measured as your modified adjusted gross income. That measure starts from your adjusted gross income, sets aside certain exclusions, and adds in interest that is exempt from tax, so tax-exempt interest counts toward combined income even though it isn't taxed itself.1 The Congressional Research Service calls the same total "provisional income."

How Much of Your Social Security Is Taxable

Once you have your combined income, two thresholds decide how much of your benefit is taxed. Below the first, none of it is. Between the two, up to half. Above the second, up to the 85 percent maximum.1

So a filer who is single, head of household, or a qualifying surviving spouse owes no tax on their benefits when combined income is $25,000 or less; above $25,000 and up to $34,000, up to half of the benefits can be taxed; above $34,000, up to 85 percent.1 A couple filing jointly runs the same three tiers at $32,000 and $44,000.1 The comparison is to exceeding the threshold, so landing exactly on $25,000 leaves you in the tier below, not above it.

One thing that quietly matters: these thresholds are set in statute and are not indexed for inflation, so they do not rise over time.1

The New 2025 Break for Seniors

A 2025 law, the One Big Beautiful Bill Act, created an extra deduction for older taxpayers. For tax years 2025 through 2028, if you're 65 or older on the last day of the tax year, you can claim an additional deduction of $6,000, or $12,000 for a married couple where both spouses qualify.2 You can take it whether or not you itemize, and it's on top of the extra standard deduction seniors already get. Married couples must file jointly to claim it, and the qualifying person's Social Security number has to be on the return. The Congressional Research Service reads the law as requiring a work-authorized Social Security number for you and, on a joint return, for your spouse.2

The important distinction to get right: this deduction does not change how much of your Social Security is taxable. The way that amount is determined was not changed by the 2025 law.2 What it does is lower the income your tax is figured on, which can reduce or wipe out the tax you'd owe on your benefits.2 Because it's a deduction rather than a credit, any part you can't use is simply lost, and it can't produce a refund on its own.2 It also shrinks by 6 percent of the amount your modified adjusted gross income exceeds $75,000, or $150,000 for a couple filing jointly, and those thresholds are not adjusted for inflation.2 Because it's new and set to expire after 2028, confirm the current details with the IRS before you count on it.2

What About State Taxes?

This guide is about federal tax. Whether your state also taxes Social Security is a separate question, and the answer depends on where you live. Our guide on retirement income tax by state walks through how each state treats retirement income.

How to Figure Your Own Number

You don't have to guess. IRS Publication 915 includes a worksheet that takes you from your combined income to the taxable amount. If you have a pension, investment income, or you're weighing the senior deduction, a tax preparer can run the numbers and tell you what to expect, so a tax bill in April doesn't catch you off guard.

Learn More

Find personalized help understanding the taxes on your Social Security at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.