La información de este artículo está actualizada para el ejercicio fiscal 2026 (declaraciones presentadas en 2027).
If you’re preparing for retirement, you might be wondering: is Social Security taxable income? The short answer: yes, for most people, at least partially. The longer answer: it depends on your total income, and thanks to a new deduction that took effect in 2025, far fewer seniors owe anything on their benefits than a few years ago.
Social Security benefits are taxable above a certain income level, and that threshold is pretty low so most retirees fall above it. However, a new federal deduction for people 65 and older, combined with continued state-level rollbacks, means a shrinking share of retirees actually pay tax on their benefits. Here’s what you need to know.
Principales conclusiones
- Most retirees still owe some federal tax on Social Security, but the bigger 2026 senior deduction shields more income than ever before.
- Only 8 states tax Social Security benefits: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont.
- The combined-income thresholds that determine whether your benefits are taxable haven’t changed.
Is Social Security Taxable in 2026?
Yes, for most recipients. If your combined income exceeds $25,000 (individuals) or $32,000 (married filing jointly), a portion of your benefits, up to 85%, is subject to federal income tax. If your income falls below those thresholds, your benefits aren’t taxed. See the full FAQ at the bottom of this article for more specific scenarios.
¿Qué parte de mis ingresos de la Seguridad Social está sujeta a impuestos?
Social Security income is taxed based on income level—not age. If your income (also called provisional income or combined income) is above $25,000 as an individual or $32,000 as a married couple, you may owe federal tax on a portion of your benefits.
Ingresos combinados = sus ingresos brutos ajustados + cualquier ingreso por intereses exento de impuestos + la mitad de sus prestaciones de la Seguridad Social.
| Estado civil | Combined income: | Taxable portion of benefits |
| Single/Head of household | Under $25,000 | Ninguno |
| De 25.000 a 34.000 dólares | Hasta el 50 | |
| Over $34,000 | Hasta el 85 | |
| Casado con declaración conjunta | Under $32,000 | Ninguno |
| De 32.000 a 44.000 dólares | Hasta el 50 | |
| Over $44,000 | Hasta el 85 |
These thresholds are set by law and have not been adjusted for inflation since they were created in the 1980s and 1993, which is why the share of beneficiaries who owe tax has grown over time — even though, as explained below, a new deduction is now pushing that share back down for seniors specifically.
You can use the IRS Interactive Tax Assistant to calculate your own taxable portion.
The Senior Deduction for 2026
For tax years 2025 through 2028, taxpayers age 65 and older can claim an additional $6,000 deduction ($12,000 for married couples if both spouses are 65+), on top of the regular standard deduction and the existing extra deduction for seniors. This applies to your 2026 return, which you’ll file in 2027.
This doesn’t exempt Social Security from taxation directly, the underlying combined-income formula above is unchanged. Instead, it lowers your overall taxable income enough that many seniors end up owing $0 in federal tax on their benefits.
Here’s how the pieces stack for tax year 2026:
| Single, 65+ | Married filing jointly, both 65+ | |
| Base standard deduction | $16,100 | $32,200 |
| Regular 65+ additional standard deduction | $2,050 | $3,300 ($1,650 per spouse) |
| New senior bonus deduction | $6,000 | $12,000 |
| Total shielded from tax | $24,150 | $47,500 |
(If only one spouse in a joint return is 65+, you get one age add-on and one $6,000 bonus, not double.)
A few things to know about the bonus deduction specifically:
- It phases out at higher incomes. It’s reduced by 6% for every dollar of MAGI over $75,000 ($150,000 for married filing jointly) and disappears entirely at $175,000 ($250,000 for joint filers).
- It’s temporary. It applies to tax years 2025–2028 and is scheduled to expire after that unless Congress extends it.
- It applies whether you itemize or take the standard deduction, unlike the regular age-based add-on, which only applies if you don’t itemize.
- You need a valid Social Security number issued before your return’s due date (including extensions) to claim it.
Because of this change, an estimated 88% of Social Security beneficiaries now owe no federal income tax on their benefits, up from about 64% before the deduction existed.
¿Se consideran ingresos imponibles las prestaciones de cónyuge, supervivencia, invalidez y SSI?
Social Security benefits that may be taxable include monthly retirement, spousal, survivor, and disability benefits. Supplemental Security Income (SSI) payments, and benefits received on behalf of a dependent, are not taxable income.
Cómo pagar las cotizaciones a la Seguridad Social
If you received social security benefits, you should get an SSA-1099 form mailed to you in January. This is your Social Security Benefit Statement and will help you determine how much you owe on your federal return. Your benefits information is also available online if you enroll on the Social Security website.
Cómo pagar:
- Realizar pagos trimestrales de impuestos estimados al IRS
- Que le retengan los impuestos de sus prestaciones
Para que le retengan los impuestos, tendrá que rellenar y enviar el formulario W-4V del IRS, Solicitud de Retención Voluntaria. La ventaja de que te retengan los impuestos es que no tendrás que pagar una gran cantidad a tanto alzado en el momento de pagar los impuestos, y no tendrás que calcular y estar al día con los pagos trimestrales (y arriesgarte a pagar de menos o de más).
How to Report Social Security Income on Your Tax Return
Your net Social Security income appears in Box 5 of Form SSA-1099. Report it on line 6a of Form 1040 (or Form 1040-SR if you’re a senior filer). The taxable portion, calculated using the worksheet in the Form 1040 instructions, goes on line 6b.
¿Tengo que pagar impuestos FICA sobre mis ingresos si también cobro la Seguridad Social?
Yes. If you’re still working while collecting benefits, that income is subject to FICA taxes (Social Security and Medicare payroll taxes) whether you’re a W-2 employee or self-employed.
If you haven’t yet reached full retirement age (FRA) and continue working, your benefits may also be temporarily reduced if your earnings exceed the annual limit:
- $24,480 for 2026 if you won’t reach FRA this year ($1 withheld for every $2 over the limit)
- $65,160 for 2026 if you’ll reach FRA sometime this year ($1 withheld for every $3 over the limit, and only counting earnings before the month you hit FRA)
- No limit once you’ve reached full retirement age — you can earn any amount without benefit reductions
Withheld amounts aren’t lost; they’re repaid gradually through a higher monthly benefit once you reach FRA.
Which States Tax Social Security Income?
Most states don’t tax Social Security benefits. As of 2026, only 8 states still tax benefits in some form: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont.
The list has been shrinking: Kansas, Missouri, and Nebraska eliminated their tax on Social Security in 2024, and West Virginia completed a multi-year phase-out that ends with full exemption starting in tax year 2026. Colorado now exempts most residents 65 and older entirely.
Even in these eight states, most retirees pay little or nothing because of state-level income thresholds. For example, Connecticut exempts single filers under $75,000 AGI and joint filers under $100,000. Each state calculates this differently, so check with your state’s department of revenue for your specific situation.
Cómo reducir la carga fiscal de la Seguridad Social
Existen algunas formas de mantener sus ingresos por debajo de los umbrales de tributación de sus prestaciones de la Seguridad Social.
- Delay claiming Social Security while still working. This both reduces your current combined income and increases your future benefit.
- Draw from a Roth IRA instead of a traditional account when possible; qualified Roth distributions don’t count toward combined income.
- Sequence your withdrawals — take larger IRA/401(k) distributions before you start Social Security, and smaller ones after, to smooth out your taxable income over time.
- Harvest investment losses to offset capital gains, up to $3,000 per year against ordinary income.
- If you’re 65+, make sure you’re claiming the new senior deduction.
Preguntas frecuentes
Will I owe taxes on Social Security if it’s my only income?
Probably not. Half of your Social Security benefit counts toward the combined-income calculation, so if benefits are your only income source, you’d need an unusually high benefit to cross the threshold. The average retired-worker benefit in 2026 is well under the taxable range on its own.
Do I still have to pay taxes on Social Security if I’m 65 or older?
Turning 65 doesn’t exempt your benefits from tax. Taxability is based on income, not age. But for 2026, filers 65+ can shield up to $24,150 (single) or $47,500 (married, both 65+) of income through the standard deduction, age add-on, and new senior bonus deduction combined, which pushes many seniors’ taxable income below the point where they owe anything on their benefits.
What states don’t tax Social Security?
As of 2026, 42 states plus D.C. don’t tax Social Security benefits at all. Only Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont still tax benefits in some form, and most of those exempt low- and middle-income retirees through their own thresholds.
Is Social Security disability income taxable?
Yes, Social Security Disability Insurance (SSDI) is taxed using the same combined-income formula as retirement benefits. Supplemental Security Income (SSI), however, is a separate, needs-based program and is never taxable.
What is provisional income?
Provisional income (also called combined income) is the figure the IRS uses to decide how much of your Social Security is taxable. It’s your adjusted gross income, plus any tax-exempt interest, plus half of your Social Security benefits for the year.
Do I need to file a tax return if Social Security is my only income?
Generally, no. If Social Security is your sole source of income, it’s usually below the filing threshold and none of it is taxable. You may still want to file if you had tax withheld and want a refund, or to qualify for certain credits.
How do I find out exactly how much of my Social Security is taxable?
Use the worksheet in the Form 1040 instructions, or the IRS Interactive Tax Assistant, to calculate your exact taxable portion based on your combined income and filing status.
If you’re preparing for retirement or navigating taxes on Social Security and other benefits, ezTaxReturn can help. ezTaxReturn offers step-by-step guidance for a hassle-free filing experience, plus free customer support to answer your tax questions.
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