Background notes that sit behind the calculator. This page will grow as new tools are added.
| Status | First base | Second tier add-on | Combined-income top of first tier |
|---|---|---|---|
| Married Filing Jointly | $32,000 | $12,000 | $44,000 |
| Single | $25,000 | $9,000 | $34,000 |
| Head of Household | $25,000 | $9,000 | $34,000 |
These dollar amounts have been unchanged for many years. Up to 50% of benefits can be taxable once combined income crosses the first base; up to 85% once it crosses the second.