Social Security · Taxes
How Much Can I Earn Before My Social Security Is Taxed?
The Short Answer
Whether your Social Security is taxed depends on your combined income, not your wages alone. For individuals, up to 50% of benefits become taxable above $25,000 and up to 85% above $34,000. For couples filing jointly, those thresholds are $32,000 and $44,000. These thresholds have never been adjusted for inflation, so more retirees cross them every year.
This is one of the most misunderstood parts of retirement income. The taxation of Social Security is separate from the earnings test, uses a special income formula, and is governed by thresholds that have not changed since the 1980s and 1990s. Here is how to tell whether your benefits will be taxed.
What counts as combined income?
The IRS and SSA use a specific figure called combined income (sometimes called provisional income) to decide how much of your benefit is taxable. The formula is your adjusted gross income, plus any tax-exempt interest, plus one-half of your annual Social Security benefits.1
Note that half of your Social Security counts toward the very threshold that decides whether Social Security is taxed. This is why adding other income, a part-time job, an IRA withdrawal, or a Roth conversion, can push you across a line.
What are the 2026 taxation thresholds?
The thresholds depend on your filing status. Below the first threshold, none of your benefits are taxable. Between the two, up to 50% is taxable. Above the second, up to 85% is taxable.1 Note that even at the top, no more than 85% of your benefit is ever subject to tax.
| Filing status | Up to 50% taxable | Up to 85% taxable |
|---|---|---|
| Individual | $25,000 to $34,000 | Above $34,000 |
| Married filing jointly | $32,000 to $44,000 | Above $44,000 |
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Why do more retirees get taxed every year?
These thresholds were written into law in 1983 (the 50% tier) and 1993 (the 85% tier) and were never indexed to inflation.2 A $25,000 threshold in the 1980s represented a much higher real income than it does in 2026. As benefits and other income rise with inflation but the thresholds stay frozen, a steadily growing share of retirees owe tax on their benefits.
About 40% of people who receive Social Security currently pay federal income tax on part of their benefits.1 If you are caught by this, it is a function of the frozen thresholds, not a mistake on your part.
When this does NOT apply
If Social Security is your only income, your benefits are almost never taxable, because half your benefit alone rarely exceeds $25,000. Taxation generally only becomes an issue when you have substantial other income such as wages, pension payments, or retirement-account withdrawals.
Can I reduce the tax on my benefits?
Sometimes. Because the calculation depends on combined income, managing the timing of other income can help. Drawing from a Roth account (which does not count toward combined income) instead of a traditional IRA, or spreading IRA withdrawals across years, can keep you below a threshold in a given year.
This is also why the years between retirement and age 73 are valuable for Roth conversions: paying tax to convert in a low-income year can reduce the combined income that makes your benefits taxable later. We cover the trade-offs in our guide on choosing a claiming age.
Frequently asked questions
Is Social Security ever 100% tax-free?
Yes. If your combined income is below $25,000 (individual) or $32,000 (married filing jointly), none of your Social Security benefits are federally taxable. The maximum taxable share is 85%, so at least 15% of your benefit is always tax-free.
Do IRA and 401(k) withdrawals count toward the taxation thresholds?
Yes. Withdrawals from traditional IRAs and 401(k)s are part of your adjusted gross income, which feeds directly into the combined-income formula. Roth withdrawals generally do not count.
Are the income thresholds adjusted for inflation?
No. The $25,000 and $32,000 thresholds were set in 1983, and the $34,000 and $44,000 thresholds in 1993. Neither has ever been indexed, which is why more retirees owe tax on benefits each year.
Keep reading
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Roth Conversion Tax Estimator
Model how converting traditional balances now changes your taxable income later.
Article
Can I work and still collect Social Security?
The earnings limit and how a paycheck interacts with the taxation thresholds.
Article
When do RMDs start?
Why required distributions can push you across the combined-income threshold.
Sources
- Income Taxes and Your Social Security Benefit U.S. Social Security Administration. Combined-income formula and the 50% and 85% taxation thresholds by filing status.
- Social Security Income Internal Revenue Service. How the taxable portion of benefits is determined and reported.