Many seniors are surprised to learn that Social Security benefits can be federally taxed. How much depends entirely on your "combined income" — a specific IRS calculation that differs from your AGI.
The Combined Income Formula
AGI (adjusted gross income)
+ Nontaxable interest (e.g., muni bond interest)
+ ½ of your annual Social Security benefits
= Combined Income
2026 Taxability Thresholds
| Filing Status | Combined Income | % of SS Taxable |
|---|---|---|
| Single | Below $25,000 | 0% |
| Single | $25,000–$34,000 | Up to 50% |
| Single | Above $34,000 | Up to 85% |
| Married Joint | Below $32,000 | 0% |
| Married Joint | $32,000–$44,000 | Up to 50% |
| Married Joint | Above $44,000 | Up to 85% |
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These thresholds have never been adjusted for inflation. They were set in 1983 and 1993 and have not changed since. As benefits and incomes grow with COLA, an ever-increasing share of seniors fall into taxable tiers — even without a real increase in purchasing power.
Strategies to Reduce Taxable Social Security
- Use QCDs — directing IRA funds to charity reduces AGI, which reduces combined income and SS taxability
- Draw from Roth instead of Traditional — Roth withdrawals don't appear in AGI and don't affect combined income
- Delay SS while drawing down traditional IRAs — smaller future RMDs mean lower combined income when SS begins
Find Out Exactly How Much of Your SS Is Taxable
Use the SS Taxability Checker for a precise calculation based on your income.