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My taxable Social Security benefits?

Enter your benefits and other income to see how much of your Social Security is taxable income, line by line as IRS Publication 915 Worksheet 1 figures it.

Your numbers

Filing status
More income and adjustments
Taxable benefits
$11,300.00

Of $24,000.00 in Social Security benefits with $30,000.00 of other income, $11,300.00 is taxable (47.08% of the benefits).

Share of benefits taxable
47.08%
Provisional income
$42,000.00
Base amount
$25,000.00
Most that can be taxable
$20,400.00

Taxable benefits: $11,300.00. Of $24,000.00 in Social Security benefits with $30,000.00 of other income, $11,300.00 is taxable (47.08% of the benefits).

The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use

How to calculate

Works out how much of your Social Security benefits is taxable income, with the IRS Publication 915 worksheet: 0%, up to 50%, or up to 85%.

Example with the default inputs (Filing status Single or head of household, Social Security benefits $24,000.00, Other taxable income $30,000.00, Tax-exempt interest $0.00, Excluded income $0.00, Adjustments to income $0.00): Of $24,000.00 in Social Security benefits with $30,000.00 of other income, $11,300.00 is taxable (47.08% of the benefits).

Method: Provisional income = ½ benefits + other income + tax-exempt interest + exclusions − adjustments; taxable = the smaller of ½ × min(over base, second step) capped at ½ benefits plus 85% × (over base − second step), and 85% of benefits (IRS Pub 915 Worksheet 1).

  • Follows IRS Publication 915 Worksheet 1. The base amounts ($25,000 and $32,000) and the second step ($9,000 and $12,000) are set by law (IRC section 86) and do not change with inflation.
  • Single also covers head of household, qualifying surviving spouse, and married filing separately when you lived apart from your spouse all year.
  • No lump-sum payment for an earlier year (Pub 915 Worksheets 2 to 4 can lower the taxable amount) and no repayments larger than the benefits.
  • Enter other income as it appears on Form 1040; for the savings bond or employer adoption exclusions, add the excluded amounts back as Pub 915 says.

Machine-readable copies: Markdown, JSON.

Worked examples

Each example is checked against the calculator on every build.

  1. Filing status Single or head of household, Social Security benefits $5,980.00, Other taxable income $28,990.00, Tax-exempt interest $0.00, Excluded income $0.00, Adjustments to income $0.00 gives Provisional income $31,980.00, Taxable benefits $2,990.00.Source: IRS Publication 915 (2025), Example 1 and filled-in Worksheet 1: taxable benefits $2,990
  2. Filing status Married filing jointly, Social Security benefits $5,600.00, Other taxable income $29,750.00, Tax-exempt interest $0.00, Excluded income $0.00, Adjustments to income $1,000.00 gives Provisional income $31,550.00, Taxable benefits $0.00.Source: IRS Publication 915 (2025), Example 2 (Casey and Pat Hopkins): none of the benefits are taxable
  3. Filing status Married filing jointly, Social Security benefits $10,000.00, Other taxable income $40,500.00, Tax-exempt interest $0.00, Excluded income $0.00, Adjustments to income $0.00 gives Provisional income $45,500.00, Taxable benefits $6,275.00, Share of benefits taxable 62.75%.Source: IRS Publication 915 (2025), Example 3 (Jamie and Jessie Johnson): taxable benefits $6,275
  4. Filing status Married filing separately, lived together, Social Security benefits $4,000.00, Other taxable income $8,000.00, Tax-exempt interest $0.00, Excluded income $0.00, Adjustments to income $0.00 gives Provisional income $10,000.00, Taxable benefits $3,400.00.Source: IRS Publication 915 (2025), Example 4 (Kris Jones, married filing separately, lived together): $3,400

How it works

This follows IRS Publication 915, Worksheet 1 (the same steps as the Form 1040 instructions’ Social Security Benefits Worksheet). All amounts are for one tax year.

  1. Benefits B (box 5 of Forms SSA-1099 and RRB-1099).
  2. Half of the benefits: H = 0.5 × B.
  3. Other taxable income I (wages, pensions, IRA and 401(k) withdrawals, interest, dividends, gains).
  4. Tax-exempt interest T.
  5. Excluded income X (adoption benefits, foreign earned income or housing, American Samoa or Puerto Rico income).
  6. Line 6 = H + I + T + X.
  7. Adjustments A (Schedule 1 lines 11 to 20, 23 and 25).
  8. Provisional income P = line 6 − A. If A is line 6 or more, none of the benefits are taxable and provisional income shows as 0.
  9. Base amount: $25,000 (single, head of household, qualifying surviving spouse, or married filing separately and living apart all year) or $32,000 (married filing jointly). If P is the base or less, none of the benefits are taxable.
  10. Over the base: D = P − base.
  11. Second step: $9,000, or $12,000 on a joint return.
  12. Over the second step: E = D − second step, or 0.
  13. The smaller of D and the second step.
  14. Half of line 13.
  15. The smaller of H and line 14.
  16. 0.85 × E.
  17. Line 15 + line 16.
  18. 0.85 × B.
  19. Taxable benefits = the smaller of line 17 and line 18.

Married filing separately and living together at any time in the year: skip lines 9 to 16; line 17 = 0.85 × P; taxable = the smaller of line 17 and line 18.

The share taxable is taxable benefits ÷ B (0 when B is 0). No step is rounded.

Assumptions

  • No lump-sum payment of benefits for an earlier year. Worksheets 2 to 4 of Publication 915 can then give a lower taxable amount.
  • No repayment of benefits larger than the benefits paid.
  • The base amounts come from IRC section 86 and do not change with inflation.

Worked examples by hand

Example 1 (single, Pub 915). B = $5,980, I = $28,990. H = $2,990. P = $2,990 + $28,990 = $31,980. D = $6,980, no amount over $9,000. Line 14 = $3,490; line 15 = the smaller of $2,990 and $3,490 = $2,990. Line 18 = $5,083. Taxable: $2,990.

Example 2 (joint, Pub 915). B = $5,600, I = $29,750, adjustment $1,000 (IRA). P = $2,800 + $29,750 − $1,000 = $31,550, not over $32,000. Taxable: $0.

Example 3 (joint, Pub 915). B = $10,000, I = $40,500. P = $5,000 + $40,500 = $45,500. D = $13,500; E = $1,500. Line 13 = $12,000; line 14 = $6,000; line 15 = $5,000. Line 16 = $1,275. Line 17 = $6,275; line 18 = $8,500. Taxable: $6,275 (62.75% of the benefits).

Example 4 (married filing separately, lived together, Pub 915). B = $4,000, I = $8,000. P = $2,000 + $8,000 = $10,000. Line 17 = 0.85 × $10,000 = $8,500; line 18 = $3,400. Taxable: $3,400.

Other questions people ask

How much of my Social Security is taxable?

It depends on your provisional income: half of your benefits plus all your other income, including tax-exempt interest. At or below $25,000 ($32,000 on a joint return) none is taxable. Above that, up to 50% is taxable, and above $34,000 ($44,000 joint) up to 85%. Never more than 85% of the benefits is taxable.

What is provisional income?

The IRS worksheet adds half of your Social Security benefits to your other income, tax-exempt interest and some excluded income, then subtracts some adjustments such as a deductible IRA contribution. This total is often called provisional or combined income; Publication 915 calls it line 8.

Do the $25,000 and $32,000 limits rise with inflation?

No. The base amounts are set in section 86 of the Internal Revenue Code and have not changed since the tax started. That is why a larger share of retirees pays tax on benefits each year.

What if I am married and file separately?

If you lived with your spouse at any time in the year, the base amount is 0: 85% of your provisional income is taxable, up to 85% of your benefits. If you lived apart all year, you use the single amounts.

Is this the tax I owe on my benefits?

No. This is the part of your benefits that counts as taxable income. The tax on it depends on your tax bracket, deductions and credits. Add the taxable amount to your other income on Form 1040, line 6b.