Free calculator · Social Security
Taxable Social Security and provisional income calculator
Enter a year’s benefits and other income to see your provisional income, how much of the benefits is taxable, the federal income tax that adds, and the rate on your next dollars of income.
Taxable Social Security, 2026: $28,695.
Taxable Social Security, 2026$28,695Provisional income$70,7002026, married filing jointly
- Other income$51,500
- Half of benefits$19,200
- Past $32,000$38,700
Plan withdrawals and Roth conversions together
See how cash, IRA, Roth and brokerage withdrawals cover spending, with federal and state tax.
With $38,400 of benefits and $51,500 of other income, your 2026 provisional income is $70,700, $26,700 over the $44,000 adjusted base amount. $28,695 of the benefits, 74.7%, counts as taxable income and adds $2,368 to federal income tax.
- Half of benefits50% × $38,400$19,200
- +Other incomepensions, withdrawals, wages, interest, dividends and gains$51,500
- +Tax-exempt interest$0
- =Provisional income$70,700
- 50% tiersmaller of 50% × ($44,000 − $32,000) and 50% of benefits$6,000
- +85% tier85% × ($70,700 − $44,000)$22,695
- =Taxable Social Securitysmaller of $28,695 and 85% of benefits, $32,640$28,695
- Federal income tax with the benefitstaxable income $32,695: AGI $80,195 − deductions $47,500$2,368
- −Federal income tax without themtaxable income $4,000: AGI $51,500 − deductions $47,500$0
- =Tax the benefits add$2,368
The tax torpedo on your next dollars
While benefits are still turning taxable, each extra dollar of IRA withdrawal or pension also makes up to 85 cents of benefits taxable, so the tax on it runs above its bracket rate. The rows marked “torpedo” are where that happens for you.
| Extra income | Benefits made taxable | Tax added | Average rate on the row | Bracket |
|---|---|---|---|---|
| +$0 to +$5,000 · torpedo | $3,945 | $1,051 | 21.0% | 10% → 12% |
| +$5,000 to +$10,000 | $0 | $600 | 12.0% | 12% |
| +$10,000 to +$15,000 | $0 | $600 | 12.0% | 12% |
| +$15,000 to +$20,000 | $0 | $600 | 12.0% | 12% |
| +$20,000 to +$25,000 | $0 | $600 | 12.0% | 12% |
| +$25,000 to +$30,000 | $0 | $600 | 12.0% | 12% |
| +$30,000 to +$35,000 | $0 | $600 | 12.0% | 12% |
| +$35,000 to +$40,000 | $0 | $600 | 12.0% | 12% |
Each row is the federal return recomputed with that much more pension or IRA withdrawal, the same way as above. The senior deduction phase-out and the 0% gains rate can also lift the rate; they are included.
Fixed lines. The $32,000 and $44,000 base amounts are set in the tax code and not indexed for inflation, unlike the brackets and deductions.
Calculations, not tax, legal or investment advice.
Method and sources
This follows IRS Publication 915, Worksheet 1. Provisional income is your other income plus tax-exempt interest plus half of your benefits. Up to the base amount none of the benefits is taxable. Between the base and the adjusted base amount, the taxable part is the smaller of 50% of the excess and 50% of benefits. Above the adjusted base amount it is the smaller of 85% of benefits and 85% of the excess over the adjusted base plus the 50% tier, which is capped at half the gap between the two amounts.
| Filing status | Base amount | Adjusted base amount |
|---|---|---|
| Single | $25,000 | $34,000 |
| Married filing jointly | $32,000 | $44,000 |
The tax it adds is the federal income tax on the full return minus the same return with the benefits set to zero: the published brackets, the standard deduction with the age-65 addition, the enhanced senior deduction, the 0% and 15% rates on qualified dividends and long-term gains, and the net investment income tax. Itemized deductions, credits, state tax and married filing separately are not modeled. Everything is computed in this browser.
Below $100,000 of taxable income, federal tax comes from the IRS Tax Table, which taxes the middle of each $50 band, so it can differ by a few dollars from working the brackets by hand.
Tables and sources
- IRS Publication 915, Social Security and Equivalent Railroad Retirement BenefitsIRC §86 base amounts; Pub 915 Worksheet 1; not indexed · 2026 · www.irs.gov
- Rev. Proc. 2025-32§4.01 Tables 1 and 3; §4.14(1) and (3); §4.03 · 2026 · www.irs.gov
- Schedule 1-A (Form 1040), Part V Enhanced Deduction for SeniorsSchedule 1-A Part V; IRC §151(d)(5)(C), effective 2025–2028 · 2026 · www.irs.gov
- IRS: Questions and Answers on the Net Investment Income TaxIRC §1411; thresholds are statutory and not indexed · 2026 · www.irs.gov