What are the 2026 provisional income thresholds that determine taxable Social Security benefits?
Executive summary
For 2026 the Social Security earnings thresholds that can trigger temporary withholding of benefits are: $24,480 for workers who are younger than full retirement age (with $1 withheld for every $2 earned above that), and $65,160 for people who reach full retirement age in 2026 (with $1 withheld for every $3 earned above that) [1]. The SSA also raised the taxable wage base to $184,500 for 2026, which affects payroll-tax exposure but not the benefit‑withholding test [1] [2].
1. What the “provisional income” question is really asking
When people ask about “provisional income” and taxable Social Security, they may conflate two related but distinct concepts: the earnings test that temporarily withholds benefits for working beneficiaries, and the taxability of Social Security on your federal return based on “combined income.” The federal earnings limits for withholding in 2026 — $24,480 for those under full retirement age and $65,160 for those reaching full retirement age — are set by the SSA and determine benefit reductions while you work [1]. Separate thresholds (set in 1983–1993 law) determine whether 0%, 50% or 85% of benefits are taxable on your tax return; available sources do not list adjusted dollar levels for those tax‑return thresholds for 2026 in the provided reporting (not found in current reporting).
2. The 2026 earnings limits that reduce benefits while you work
The Social Security Administration’s COLA announcement and coverage in major outlets report the same earnings‑test numbers for 2026: beneficiaries younger than full retirement age can earn up to $24,480 per year before the agency deducts $1 from benefits for each $2 in excess earnings; people who reach their full retirement age in 2026 have an annual limit of $65,160 and face a $1-for-$3 withholding above that amount [1] [3]. Multiple independent outlets repeated those figures; CNBC and SSA material are consistent on the mechanics and dollar levels [3] [1].
3. Why the numbers moved in 2026 and who benefits
SSA ties these limits and the taxable wage base to wage growth and the annual cost-of-living adjustment, so the increases for 2026 reflect that same indexing: the earnings limit for under‑FRA beneficiaries rose from $23,400 in 2025 to $24,480 in 2026, and the FRA‑year limit rose from $62,160 to $65,160 [2] [1]. The practical effect: working retirees can earn somewhat more without automatic reductions; those who reach FRA in 2026 get a larger “buffer” during the months they attain FRA [3] [4].
4. What the $184,500 wage base means — not the same as the earnings test
Separately, the maximum taxable earnings subject to Social Security payroll tax (the OASDI wage base) increased to $184,500 for 2026; that affects how much wages are taxed for Social Security contributions and the amount of future earnings that count toward benefits, but it is not the same thing as the earnings‑test thresholds that cause benefit withholding [2] [1]. Reporting from SSA and tax outlets stresses this distinction so people don’t conflate payroll‑tax exposure with benefit‑withholding rules [1] [4].
5. Conflicting or unclear reporting to watch for
Some outlets and aggregators published slightly different estimates or earlier projections (for example, varying numbers such as $24,360 or $24,800 in drafts), reflecting preliminary projections or rounding differences before SSA’s final announcement; authoritative SSA material and major outlets like CNBC converged on $24,480 and $65,160 [5] [6] [1]. When planning, prioritize SSA’s COLA/fact sheets and the SSA earnings‑test page over secondary summaries [1].
6. Practical advice and the tax‑filing blind spot
If you plan to work while collecting benefits, track annual earnings against the SSA limits because withholding is computed on calendar‑year earnings and can cause temporary payment reductions; once you reach full retirement age permanently, earnings no longer reduce your monthly benefit [1]. For income‑tax planning, remember that the taxability of benefits on your federal return depends on “combined income” rules created in the 1980s and 1990s; available sources provided here outline the earnings‑test thresholds but do not supply the current filing‑year combined‑income brackets, so consult SSA or the IRS materials for the tax‑return thresholds (not found in current reporting).
Limitations: this report uses the SSA announcements and contemporary coverage available in the provided sources; it does not attempt to restate IRS combined‑income tax brackets because those figures were not provided in the supplied reporting (not found in current reporting).