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Social Security Benefits Taxable Amount Calculator (IRC 86)

What does this come to under the current IRS rules?

Taxable share of Social Security benefits from benefits, other income and tax-exempt interest, with the 50 percent and 85 percent tiers.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Taxable Social Security benefits
$11,300
Included in gross income
Share of benefits taxable
47.08%
Never more than 85 percent
Income plus half of benefits
$42,000
Compared with the base amount and the adjusted base amount
Drawn to one scale
Taxable Social Security benefits$11,300
Income plus half of benefits$42,000
Base amount$25,000
Adjusted base amount$34,000
Benefits not taxed$12,700
All results
MeasureResult
Taxable Social Security benefits$11,300
Share of benefits taxable
Never more than 85 percent
47.08%
Income plus half of benefits
Compared with the base amount and the adjusted base amount
$42,000
Base amount$25,000
Adjusted base amount$34,000
Benefits not taxed$12,700
How this was worked out
Work shownrecomputed as you type
Income = other income + tax-exempt interest + 1/2 of benefits
Tier 1 = lesser of 1/2 of benefits or 1/2 of (income - base amount)
Over the adjusted base amount: lesser of [85% x (income - adjusted base) + lesser of Tier 1 or 1/2 x (adjusted base - base)] or 85% of benefits
Base / adjusted base: $25,000 / $34,000 (single), $32,000 / $44,000 (joint), $0 / $0 (separate, lived together)

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Income = other income + tax-exempt interest + 1/2 of benefits
  • Tier 1 = lesser of 1/2 of benefits or 1/2 of (income - base amount)
  • Over the adjusted base amount: lesser of [85% x (income - adjusted base) + lesser of Tier 1 or 1/2 x (adjusted base - base)] or 85% of benefits
  • Base / adjusted base: $25,000 / $34,000 (single), $32,000 / $44,000 (joint), $0 / $0 (separate, lived together)

How it works

Section 86 taxes up to half of your benefits once income plus half of the benefits passes a base amount, and up to 85 percent once it passes a higher adjusted base amount. Income here is your adjusted gross income computed without the benefits, plus tax-exempt interest. The base amounts are fixed by statute and are not indexed for inflation.

A married person who files separately and lived with a spouse at any time in the year has a base of zero, so benefits are taxable from the first dollar of income, up to 85 percent. Taxable benefits are ordinary income and are then taxed at your regular rates.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Which income counts?

Adjusted gross income determined without regard to section 86 and several other sections (85(c), 135, 137, 221, 911, 931, 933), plus tax-exempt interest. This tool takes your income without benefits as one number.

Can more than 85 percent of benefits be taxed?

No. The formula caps the taxable amount at 85 percent of the benefits received.

Does this cover railroad retirement or SSI?

No. It is built for Social Security benefits under section 86 only.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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