Social Security Desk Benefits Taxation Claiming Ages

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Full retirement age

Full retirement age is the age at which you may receive unreduced old-age, wife’s, husband’s, widow’s, or widower’s benefits. Full retirement age was originally 65 but was gradually raised to age 67 beginning with people born after January 1, 1938. See § 404.102 regarding determination of age.

(a) Old-age, wife’s, or husband’s benefits — Unreduced benefits begin the month you attain the age shown:

Birth date Full retirement age
Before 1/2/1938 65 years
1/2/1938–1/1/1939 65 years and 2 months
1/2/1939–1/1/1940 65 years and 4 months
1/2/1940–1/1/1941 65 years and 6 months
1/2/1941–1/1/1942 65 years and 8 months
1/2/1942–1/1/1943 65 years and 10 months
1/2/1943–1/1/1955 66 years
1/2/1955–1/1/1956 66 years and 2 months
1/2/1956–1/1/1957 66 years and 4 months
1/2/1957–1/1/1958 66 years and 6 months
1/2/1958–1/1/1959 66 years and 8 months
1/2/1959–1/1/1960 66 years and 10 months
1/2/1960 and later 67 years

Taxable Benefits based on Filing Status

The below table is used in Calculating Your Taxable Social Security Retirement Benefits

Filing Status Base Amount Adjusted Base Amount Combined Income* Maximum % of Benefits Taxable
Single, Head of Household, or Qualifying Surviving Spouse $25,000 $34,000 ≤ $25,000 0%
$25,001 – $34,000 Up to 50%
> $34,000 Up to 85%
Married Filing Jointly $32,000 $44,000 ≤ $32,000 0%
$32,001 – $44,000 Up to 50%
> $44,000 Up to 85%
Married Filing Separately (lived apart all year) $25,000 $34,000 Same ranges as Single Same as Single
Married Filing Separately (lived with spouse at any time) $0 $0 > $0 Up to 85%

* Combined income (also called provisional income) = Adjusted Gross Income (excluding Social Security) + tax-exempt interest + ½ of Social Security benefits.

Key Points

  • A blank copy of Worksheet 1 is on page 16 of the 2025 Publication 915.
  • Crossing a threshold does not make the entire benefit taxable at the higher rate. The actual taxable amount is calculated on a worksheet (Form 1040 instructions or Pub. 915 Worksheet 1). The percentages above are the maximum that can be included.
  • Between the base amount and the adjusted base amount, the taxable portion is the lesser of 50% of benefits or 50% of the excess over the base amount.
  • Above the adjusted base amount, the taxable portion is generally the lesser of 85% of benefits or a formula that includes 85% of the excess over the adjusted base amount plus the amount already taxed in the 50% range.
  • These thresholds have been fixed since the 1983 and 1993 law changes and are not adjusted for inflation.

Official references