2026 tax year
Social Security taxable amount
See whether any of your Social Security benefits may be taxable for 2026, and how much. This follows the method in IRS Publication 915.
General education, not personal tax advice. This estimate is for learning only.
Assumptions.
- Provisional income is modified AGI, plus tax-exempt interest, plus one-half of Social Security benefits.
- For 2026, the base amount is still $25,000 if you are single, head of household, a qualifying surviving spouse, or married filing separately and lived apart all year; $32,000 if you file jointly; and $0 if you file separately and lived with your spouse at any time during the year.
- Up to 50% of benefits may be taxable if provisional income is above the base amount. Up to 85% may be taxable if provisional income is above $34,000 ($44,000 if you file jointly), or if you file separately and lived with your spouse.
- This tool does not apply the special worksheets for a traditional IRA deduction when a workplace plan covers you, or for certain savings-bond, adoption, or foreign-income exclusions. Children's benefits should be figured on the child's own return.
IRS sources.