Social Security taxable benefits calculator

See how much of your Social Security benefits is added to your federal taxable income, using the IRS worksheet, from your benefits and your other income.

Taxable part of your benefits

$11,300

47.1% of your $24,000 of benefits

Provisional income $42,000
Up to 85% tier
$12,700 not taxable

With $24,000 of benefits and $30,000 of other income, half of your benefits plus your other income comes to $42,000. That is above the $34,000 second threshold, so up to 85% can be taxable. On your numbers $11,300 of your benefits, 47.1%, is taxable.

The taxable amount goes on Form 1040, line 6b, and is added to your other income. At most 85% of your benefits can ever be taxable; the rest is not taxed at the federal level.

The thresholds are those of IRS Publication 915 for the 2025 return, filed in 2026. This is the federal calculation only: states have their own rules.
If you repaid benefits, received a lump-sum payment for an earlier year or file Form 8815 for savings bonds, the IRS worksheets have extra steps that this calculator does not do.

Your benefits: taxable and not taxable

Taxable$11,30047%
Not taxable$12,70053%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Your filing status

It decides the thresholds: $25,000 and $34,000 for single, head of household and qualifying surviving spouse, $32,000 and $44,000 for married filing jointly.

Single, head of household or surviving spouse$25,000 and $34,000Married filing jointly$32,000 and $44,000Married filing separately, lived apart all year$25,000 and $34,000Married filing separately, lived togetherup to 85% from the first dollar

Social Security benefits for the year

The net benefits in box 5 of Form SSA-1099 (for a joint return, add both spouses). Not the monthly amount.

Your other income

Taxable pensions, wages, interest, dividends, taxable IRA withdrawals, business and other income for the year, before the Social Security amount. For a joint return, both spouses.

Tax-exempt interest

Interest from municipal bonds and other tax-exempt interest. It counts here even though it is not taxed. Enter 0 if none.

Adjustments to income

Deductions that reduce your income before the standard or itemized deduction, such as a deductible IRA contribution. Enter 0 if none.

Show the detailsHide the details

The IRS worksheet on your numbers
	Half of your benefits	$12,000
+	Your other income	$30,000
+	Tax-exempt interest	$0
−	Adjustments to income	$0
=	Provisional income	$42,000
	First threshold (up to 50% taxable above it)	$25,000
	Second threshold (up to 85% above it)	$34,000
	Taxable benefits	$11,300
	Share of your benefits	47.1%

How it works

Add half of your Social Security benefits, your other income and your tax-exempt interest, and subtract your adjustments to income. The result is your provisional income.
Compare it with the base amount for your filing status: $25,000 (single, head of household, qualifying surviving spouse), $32,000 (married filing jointly). If it is not above, none of your benefits are taxable.
Between the base amount and the second threshold ($34,000 or $44,000), up to 50% of the excess is taxable, capped at half of your benefits. Above the second threshold, 85% of the excess is added, and the total can never be more than 85% of your benefits.

Worked example

Single, benefits $24,000 and other income $30,000: provisional income $12,000 + $30,000 = $42,000. $17,000 over $25,000: $8,000 is above the $34,000 second threshold, so taxable = 50% of $9,000 ($4,500) + 85% of $8,000 ($6,800) = $11,300, which is 47.1% of the benefits. The IRS example with $5,980 and $28,990 gives $2,990.

Sources

IRS — Publication 915: Social Security and Equivalent Railroad Retirement Benefits

Text checked on October 13, 2026

Good to know

Social Security is not always taxed: with a low income none of it is. The more other income you have, the larger the taxable share, up to 85%.
Provisional income includes tax-exempt interest and only half of your benefits, which is why a municipal bond fund can make benefits taxable.
Taxable withdrawals from a traditional IRA or 401(k) count as other income, so their size and timing can change how much of your benefits is taxed.
You can choose to have federal tax withheld from your benefits with Form W-4V, or request extra withholding on other income or pay estimated tax (IRS Publication 915).
This is an estimate. Your tax software or the IRS worksheet in Publication 915 gives the final figure.

Frequently asked questions

Is Social Security taxable?

Sometimes. If half of your benefits plus your other income is above $25,000 (single) or $32,000 (married filing jointly), part of your benefits is taxable, up to 85%.

How much of my Social Security is taxable?

It depends on your provisional income. Between the thresholds, up to 50% of your benefits can be taxable; above $34,000 single or $44,000 joint, up to 85%. The calculator works out the amount.

What counts as other income?

Taxable pensions, wages, interest, dividends, taxable IRA and 401(k) withdrawals, and business income. Tax-exempt interest is added too, and adjustments to income are subtracted.

What is the maximum percentage of Social Security that is taxed?

85%. No matter how high your income is, at least 15% of your benefits is never included in your federal taxable income.

Where do I report taxable benefits?

Your net benefits go on Form 1040 line 6a (from box 5 of Form SSA-1099) and the taxable part on line 6b.