Social Security Tax on Benefits 2026
0% / 50% / 85% of SS benefits taxable based on 'combined income' (AGI + tax-exempt interest + 0.5× SS). Thresholds: $25K/$34K single, $32K/$44K MFJ.
| SS benefit | — |
| Other income (AGI) | — |
| Tax-exempt interest | — |
| Combined income | — |
| 50% threshold | — |
| 85% threshold | — |
| Taxable amount | — |
| Percent of SS taxable | — |
Up to 85% of your Social Security benefits can be taxable depending on your 'combined income' (AGI + tax-exempt interest + half of SS). The thresholds (set in 1983 and 1993) are NOT inflation-adjusted — so more retirees pay tax each year.
The Combined Income Formula
Combined Income = AGI (excluding SS) + tax-exempt interest + ½ × SS benefits. This is the key number determining SS taxation. Note: tax-exempt municipal bond interest IS counted here, even though it's otherwise tax-free.
The Three Brackets
Single: under $25K = 0% taxable. $25K-$34K = up to 50%. Over $34K = up to 85%. MFJ: under $32K = 0%. $32K-$44K = up to 50%. Over $44K = up to 85%. The 85% cap is the maximum — never 100% is taxable.
Roth Conversions Trigger SS Tax
Converting traditional IRA to Roth raises AGI — which raises combined income — which can push SS benefits from untaxed to 85% taxable. The 'tax torpedo' effect: marginal rate can exceed 40%. Plan Roth conversions BEFORE claiming SS.
State Tax on SS Benefits
13 states tax SS benefits (CT, KS, MN, MO, MT, NE, NM, ND, RI, UT, VT, WV — and CO above income level). 37 states exempt SS entirely. Federal taxation is uniform; state varies wildly.
Last updated May 2026. Sources: IRS Pub 915 (SS Tax), SSA Tax FAQ.