Social Security income may be taxable, depending on your combined income and your filing status.
Some people don’t pay tax on their benefits at all. Others may pay tax on up to 50% or 85% of their benefits.
How does the IRS decide if Social Security is taxable?
The IRS uses your combined income to determine whether your benefits are taxable.
Your combined income equals:
Your adjusted gross income (AGI)
Plus any nontaxable interest
Plus one-half of your Social Security benefits
This calculation is used only to determine the taxability of your benefits.
How much of my Social Security benefits are taxable in 2025?
The taxable portion depends on your filing status and combined income.
Single, Head of Household, or Qualifying Surviving Spouse
Less than $25,000 → 0% taxable
$25,000 to $34,000 → Up to 50% taxable
More than $34,000 → Up to 85% taxable
Married Filing Jointly
Less than $32,000 → 0% taxable
$32,000 to $44,000 → Up to 50% taxable
More than $44,000 → Up to 85% taxable
Married Filing Separately (lived with spouse at any time during the year)
More than $0 → Up to 85% taxable
Important note about income thresholds
These income thresholds aren’t indexed for inflation. That means they’ve stayed the same for many years, and more people may find that part of their benefits are taxable over time.
2025 tax year note
These IRS rules for calculating taxable Social Security benefits apply for the 2025 tax year. While there’s a new senior deduction available starting in 2025, it doesn’t change how the IRS determines whether Social Security benefits are taxable.
What about the new 2025 Senior Deduction?
For tax years 2025 through 2028, eligible taxpayers age 65 or older may qualify for a new temporary deduction under the One Big Beautiful Bill Act (OBBBA).
How it works:
Up to $6,000 for eligible individuals
Up to $12,000 for married couples if both spouses qualify
Eligibility:
Must be age 65 or older by December 31, 2025
Deduction phases out if modified AGI exceeds:
$75,000 (single filers)
$150,000 (joint filers)
Important:
This deduction is taken after AGI is calculated, so it does not affect whether your Social Security benefits are taxable.
It can, however, reduce your overall taxable income and tax bill.
Key takeaway
Social Security benefits may be taxable based on combined income
Depending on your situation, 0%, up to 50%, or up to 85% of your benefits may be taxed
The new 2025 senior deduction doesn’t change benefit taxability, but it may lower your total taxes
If you’re unsure how much of your benefits are taxable, the IRS Social Security Income guidance can help you calculate it.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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