Figuring your taxable benefits — IRS combined-income method
Educational calculator · 2024–2026 thresholds| Status | Base (Line 9) | 2nd tier (Line 11) |
|---|
| Social Security benefits | ||
| Total amount from Line 5 of all Forms SSA-1099 | 1 | $0.00 |
| Multiply Line 1 by 50% | 2 | $0.00 |
| Other income | ||
| AGI (all other income, not including Social Security) | 3 | $0.00 |
| Tax-exempt interest | $0.00 | |
| Total income (combined income) | 8 | $0.00 |
| Compare to base amounts | ||
| Base amount for your filing status | 9 | $0.00 |
| Subtract Line 9 from Line 8 (not below zero) | 10 | $0.00 |
| Second-tier amount ($12,000 MFJ · $9,000 Single / HOH) | 11 | $0.00 |
| Subtract Line 11 from Line 10 (not below zero) | 12 | $0.00 |
| Enter the smaller of Line 10 or Line 11 | 13 | $0.00 |
| Multiply Line 13 by 50% | 14 | $0.00 |
| Enter the smaller of Line 13 or Line 14 | 15 | $0.00 |
| 85% layer and cap | ||
| Multiply Line 12 by 85% | 16 | $0.00 |
| Add Line 15 and Line 16 | 17 | $0.00 |
| Multiply Line 1 by 85% | 18 | $0.00 |
| Taxable benefits | 19 | $0.00 |
How much of your Social Security benefit is taxable depends on your combined income and your filing status.
Combined income = MAGI (modified adjusted gross income) + one-half of your Social Security benefit. MAGI = AGI before Social Security benefits + tax-exempt interest. MAGI can be more than AGI; it will not be less.
Base amounts used here match the long-standing IRS worksheet: $32,000 / $12,000 for married filing jointly and $25,000 / $9,000 for single or head of household. Married filing separately while living together is not modeled (that status generally taxes up to 85% with a $0 base).