Are my Social Security benefits taxable?

The test

• Add your modified adjusted gross income, which includes tax-exempt interest, to half of the Social Security benefits you received in the year.
• Compare that total to the base amount in the statute, which is higher on a joint return.

What it means

• Under the base amount, none of your benefits are counted as income. Above it, up to half can be. Above a second, higher amount, up to 85 percent of your benefits can be counted as income.
• If you are married, file separately, and lived with your spouse at any time in the year, your base amount is zero.

What it turns on

• your other income for the year, including tax-exempt interest
• the Social Security benefits you received
• your filing status and whether you lived with your spouse

What would make it not apply

• your income plus half your benefits stays under the base amount

The law, quoted

Sources: IRC §86. Each passage below is copied from the document VALID fetched, with the start of its SHA-256 fingerprint.

(i) 85 percent of such excess, plus (ii) the lesser of the amount determined under paragraph (1) or an amount equal to one-half of the difference between the adjusted base amount and the base amount of the taxpayer, or (B) 85 percent of the social security benefits received during the taxable year.

IRC §86 — (i) 85 percent of such excess, plus · law in effect September 29, 2026 · fingerprint 7b93d91b8d0b

(ii) one-half of the social security benefits received during the taxable year, exceeds (B) the base amount.

IRC §86 — (ii) one-half of the social security benefits received during the taxable year, exceeds · law in effect September 29, 2026 · fingerprint 7b93d91b8d0b

(i) the modified adjusted gross income of the taxpayer for the taxable year, plus

IRC §86 — (i) the modified adjusted gross income of the taxpayer for the taxable year, plus · law in effect September 29, 2026 · fingerprint 7b93d91b8d0b