Whether your Social Security is taxed depends on your other income, not on the benefit amount itself
The IRS taxes Social Security benefits for some people but not others, based on a calculation called combined income. Combined income is your adjusted gross income plus nontaxable interest plus half your Social Security benefits. If that total exceeds a threshold set by the IRS, you owe federal income tax on a portion of your benefits — not the whole amount, just a portion.
The thresholds for 2025 are $25,000 for single filers and $32,000 for married couples filing jointly. These thresholds have not changed since 1984, which means more people cross them each year as wages and benefits rise. If your combined income falls below the threshold for your filing status, you owe no federal tax on your Social Security.
State taxes are separate. Some states do not tax Social Security at all. Others tax it the same way the federal government does, and a few have their own rules. Check your state's tax authority website or ask a tax preparer about your state's rules.
Key Takeaways
- Combined income — not Social Security alone — determines whether benefits are taxed, and the 2025 thresholds are $25,000 for single filers and $32,000 for married filing jointly.
- Combined income includes your adjusted gross income, nontaxable interest, and half your Social Security benefits added together.
- If you are taxed, only a portion of your benefits is taxable, not the entire amount — the maximum is 85 percent of your benefits.
- State tax treatment of Social Security varies widely, so you must check your own state's rules separately from federal rules.
- You can reduce combined income by working with a tax preparer to time withdrawals from retirement accounts or claim deductions you may have missed.
How to calculate your combined income
Start with your adjusted gross income (AGI) — the number at the bottom of the income section of your tax return before you claim the standard or itemized deduction. Add any nontaxable interest you earned (usually from municipal bonds). Then add half of the Social Security benefits you received during the year.
For example: suppose you are single, earned $20,000 in wages, received $18,000 in Social Security, and had $500 in nontaxable interest. Your combined income is $20,000 + $500 + ($18,000 × 0.5) = $29,500. That exceeds the $25,000 threshold by $4,500, so some of your benefits are taxable.
The Social Security Administration sends you a Form SSA-1099 each January showing the total benefits you received in the previous year. Use that number for your calculation. If you received benefits from more than one source (your own record and a spouse's record, for instance), add both amounts together before multiplying by 0.5.
How much of your benefits becomes taxable
If your combined income exceeds the threshold, the IRS uses a two-tier formula to determine how much of your benefit is taxable. The formula is complex, but the result is never more than 85 percent of your benefits, even if your combined income is very high.
For most people, the taxable amount is calculated this way: take the amount by which your combined income exceeds the threshold, multiply it by 0.5, and compare that to half your benefits. Whichever is smaller is the first tier of taxable benefits. Then, if your combined income exceeds a second, higher threshold ($34,000 for single filers, $44,000 for married filing jointly in 2025), you may owe tax on an additional amount up to 85 percent of your total benefits.
Because this calculation is difficult to do by hand, most people use tax software or a tax preparer. If you use tax software, enter your Social Security amount on the Social Security income screen, and the software will calculate the taxable portion automatically. If you file by hand, use the IRS worksheet in Publication 915, available on the IRS website.
Strategies to reduce combined income before year-end
If you are close to the threshold or already over it, you may be able to lower your combined income before December 31. The most common strategies involve timing of income and deductions, and they work best if you plan ahead with a tax preparer.
Delay or accelerate retirement account withdrawals. If you are taking money from an IRA, 401(k), or similar account, the timing of that withdrawal affects your AGI for the year. Withdrawing less in 2025 lowers your combined income for 2025 taxes, though it may raise it in 2026. A tax preparer can model both years to see which approach costs less overall.
Claim deductions you may have missed. Charitable donations, medical expenses above 7.5 percent of your AGI, and state and local taxes (up to $10,000) can all lower your AGI if you itemize. If you have been taking the standard deduction, ask a preparer whether itemizing would save you money in a particular year.
Recognize that some income sources do not count. Supplemental Security Income (SSI), Veteran's benefits, and some other government payments do not count toward combined income. Neither do Roth IRA conversions or withdrawals from a Roth account (though the conversion itself does count in the year you convert). If you receive any of these, make sure your tax preparer knows.
What happens if Social Security benefits are taxed
If your combined income exceeds the threshold, you owe federal income tax on the taxable portion of your benefits. You pay this tax the same way you pay tax on other income — either through withholding during the year or by making estimated tax payments quarterly.
The Social Security Administration does not automatically withhold tax from your benefits. You can request withholding by completing Form W-4V and submitting it to your local Social Security office or online through your my Social Security account. You choose the withholding rate: 7 percent, 10 percent, 12 percent, or 22 percent of your monthly benefit.
If you do not request withholding and you owe tax, you may owe a penalty when you file your return. The penalty is 25 percent of the underpayment if you are more than 60 days late. To avoid this, either request withholding or make quarterly estimated tax payments using Form 1040-ES.
State tax treatment of Social Security
Thirteen states do not tax Social Security benefits at all: Alaska, Florida, Illinois, Iowa, Kentucky, Louisiana, Mississippi, Missouri, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in one of these states, you owe no state income tax on your benefits regardless of your combined income.
Most other states follow the federal rule: if your combined income exceeds the federal threshold, your state taxes the same portion of your benefits that the federal government taxes. A few states have different thresholds or different calculation methods. Colorado, for example, excludes Social Security from taxation for residents over 55. Connecticut taxes it only for higher-income retirees.
Check your state's department of revenue website or ask a tax preparer about your state's specific rules. State rules change occasionally, so it is worth confirming each year if you live near a state border or have recently moved.
Frequently Asked Questions
Do I have to file a tax return if I only receive Social Security?
Not necessarily. If Social Security is your only income and your combined income is below the threshold, you have no federal tax filing requirement. However, if you have other income (wages, interest, dividends, or retirement account withdrawals), you may need to file even if your combined income is below the threshold. Use the IRS filing requirements tool on IRS.gov to check your specific situation.
Can I reduce my combined income by giving money to charity?
Only if you itemize deductions instead of taking the standard deduction. Charitable donations lower your AGI only when you itemize. For most people, the standard deduction is larger, so itemizing does not save money. A tax preparer can calculate whether itemizing helps in your case.
What if I worked and received Social Security in the same year?
Both your wages and your Social Security count toward combined income. Your wages are part of your AGI, and half your Social Security is added to that. If you earned significant wages, you are more likely to exceed the threshold. This is common for people who claim Social Security before full retirement age and continue working.
Does my spouse's income count if we file jointly?
Yes. When you file jointly, combined income includes both spouses' AGI plus half of both spouses' Social Security benefits. This is why the threshold for married filing jointly ($32,000) is higher than for single filers ($25,000) — it has to account for two people's income.
If I convert a traditional IRA to a Roth, does that count as income for Social Security tax purposes?
Yes. The amount you convert is added to your AGI for that year, which raises your combined income and may trigger taxation of your Social Security benefits. This is a major consideration when planning a Roth conversion. A tax preparer can model whether converting in a particular year makes sense given your Social Security situation.