Social Security Benefit Taxation Calculator 2026-2030

How much of your Social Security benefit is taxable? Combined income formula, 0/50/85% inclusion tiers, impact of IRA withdrawals and Roth conversions on SS taxation. Tax years 2026 through 2030.
IRC 86 - SS benefit taxationCombined income formulaThresholds are fixed by statute (not indexed)
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Income Information

The IRC 86 thresholds are fixed dollar amounts in the statute and are not indexed, so they are identical for every year shown. The year matters only for the senior deduction in Section 3 (IRC 151(d)(5)(C)).
IRC 86(c)(1) and (c)(2): $25,000 / $34,000 for everyone except joint filers ($32,000 / $44,000) and MFS filers who lived with their spouse at any time during the year (zero / zero).
Net benefits for the year (SSA-1099 Box 5, which is after any repayments and includes Medicare premiums withheld). Tier 1 railroad retirement benefits count too. IRC 86(d).
Net of the deductible half of self-employment tax (enter that half under adjustments).
Taxable portion only. Qualified Roth distributions are not income and do not count toward combined income.
Taxable amounts only (Form 1040 lines 2b, 3b and 7a for 2025). Capital gains are included in adjusted gross income.
Rental, taxable alimony (pre-2019 instruments), other ordinary income. Net losses may be entered as a negative number.
Schedule 1 (Form 1040) Part II adjustments that reduce AGI (deductible IRA, HSA, half of SE tax). Do not include student loan interest - IRC 86(b)(2)(A) adds IRC 221 back.
Municipal bond interest (Form 1040 line 2a) is added to modified AGI. IRC 86(b)(2)(B).
Amounts excluded from gross income under IRC 911 (foreign earned income), 931 and 933, plus 135 (savings bond interest) and 137 (adoption benefits). IRC 86(b)(2)(A) disregards these exclusions. Includes 135 and 137, which the IRC 151(d)(5)(C) senior deduction MAGI does not add back, so that estimate can run slightly high if you use them.
Used only for the IRC 151(d)(5)(C) deduction estimate in the results. It does not change taxable Social Security.
Blank fields are treated as zero. Negative entries are set to zero except Other Income.
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Results

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Assumptions & Sources

Current law only. The figures for 2027 through 2030 apply current statute and assume Congress does not change IRC 86 or IRC 151(d)(5)(C). No inflation projection is needed because none of these amounts is indexed. Last verified: October 29, 2026.
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