How Social Security benefits are taxed

Social Security retirement, survivor, and disability benefits can be partly taxable on a federal return. Supplemental Security Income (SSI) is not taxable. Florida does not tax personal income, so there is no Florida tax on the benefits. Federal rules still apply. This page restates IRS Topic no. 423, the Social Security income FAQs, and Publication 915.

The IRS combined-income test

The IRS adds one-half of your benefits to all other income, including tax-exempt interest, and compares that figure with a base amount for your filing status:

• $25,000 if you are single, head of household, or a qualifying surviving spouse
• $32,000 if you are married filing jointly
• $25,000 if you are married filing separately and lived apart all year
• $0 if you are married filing separately and lived with your spouse at any time during the year

If the combined figure is above the base amount, part of the benefits may be taxable. Generally up to 50% of benefits can be included in income. Up to 85% can be included if the combined figure is above $34,000 ($44,000 if married filing jointly), or if you are married filing separately and lived with your spouse.

Reading Form SSA-1099

The Social Security Administration reports the net benefits you received in box 5 of Form SSA-1099. On Form 1040 or 1040-SR you enter the total on line 6a and the taxable portion on line 6b. If you file a joint return, you and your spouse combine incomes and benefits, even if only one of you received benefits.

Withholding

You can ask Social Security to withhold federal income tax by submitting Form W-4V. Withholding is optional. Some people use estimated tax payments instead. Neither choice changes whether the benefits themselves are taxable.

Pensions, IRA withdrawals, and required minimum distributions are covered on our Taxes in Retirement page.

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