Social Security Benefits Tax Calculator 2026
Up to 50% or 85% of Social Security benefits can enter gross income. Enter benefits, other income and tax-exempt interest to see the provisional-income thresholds.
Last updated: October 27, 2026
This estimates the amount included in gross income, not the final income-tax bill.
FAQ
When are Social Security benefits taxable?
The answer depends on provisional income, filing status, benefits and tax-exempt interest; up to 85% can be taxable.
What is provisional income?
It is other income plus tax-exempt interest plus half of Social Security benefits.
What are the Single thresholds?
The base and second thresholds are $25,000 and $34,000.
What are the MFJ thresholds?
The MFJ thresholds are $32,000 and $44,000.
What if I file MFS?
Lived apart all year uses the $25,000/$34,000 path; living with a spouse at any time uses the special $0 and 85% rule.
Does this estimate my tax bill?
No. It estimates the benefit amount included in gross income, not income tax.
Methodology
Provisional income = other gross income + tax-exempt interest + one-half of benefits. Under IRC §86 and IRS Publication 915, the first threshold is $25,000 for Single/HoH or MFS lived apart all year and $32,000 MFJ; the second is $34,000 or $44,000 MFJ. Above the first threshold, up to 50% of benefits is included; above the second, the combined formula can include up to 85%. IRS Pub. 915 says: “$25,000 if you are single, head of household, or qualifying surviving spouse; $25,000 if you are married filing separately and you lived apart from your spouse for all of 2025; $32,000 if you are married filing jointly; or $0 if you are married filing separately and lived with your spouse at any time during 2025.”
This estimate reports the taxable benefit amount entering gross income, not the tax bill. It excludes lump-sum election, RRB benefits, nonresident rules and return-specific adjustments. MFS lived-together uses the special 85% path; MFS lived-apart uses the $25,000/$34,000 path.
Sources: IRC §86; IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits — accessed October 2026Last updated: October 27, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center