What are the provisional income threshold amounts for taxing Social Security benefits in 2026?

1. The headline number: $184,500 wage base and what it means

The single most consequential provisional threshold for 2026 is the Social Security “taxable maximum” or wage base of $184,500; earnings up to that amount are subject to the 6.2% OASDI tax, while earnings above it are not subject to that portion of payroll tax in 2026 ^{[1] [2] [3]}. Multiple financial outlets and the SSA fact sheet consensus report the increase from the 2025 cap of $176,100 to $184,500 for 2026 ^{[1] [2] [3]}.

2. How the wage base translates into dollar withholding for employees

At the 6.2% OASDI rate, the $184,500 cap implies a maximum Social Security withholding of roughly $11,439 in 2026 — the figure cited by business and tax outlets when describing the impact on paychecks ^{[6] [7]}. Different outlets round or present companion numbers (for example, some earlier projections listed slightly different estimated caps), but the published 2026 wage base used by reporting outlets is $184,500 (p1_s6; ^[8] on projections vs. final reported numbers).

3. Separate thresholds: the retirement earnings test for benefit withholding

Taxing wages for payroll purposes is distinct from the rules that can cause Social Security benefit withholding if a beneficiary continues working before full retirement age. For 2026, beneficiaries who are younger than full retirement age and still collecting benefits can earn up to $24,480 before $1 is withheld for every $2 in excess earnings ^{[4] [5]}. Those who will reach full retirement age during 2026 can earn $65,160 in the months before they reach full retirement age before Social Security withholds $1 for every $3 in earnings above that annualized limit ^[5].

4. Why multiple numbers appeared in reporting earlier — projections vs. official announcement

News coverage earlier in 2025 relied on SSA Trustee projections (for example, projected wage-base figures of $183,300 or $183,600) before the agency’s official wage-base announcement; later reporting converged on the official $184,500 number after SSA released the final figures and COLA package ^{[8] [9] [10]}. Reporters noted the difference between intermediate Trustee projections and final SSA announcements; readers should use the SSA-finalized figure for tax planning ^{[6] [1]}.

5. Connected changes that affect retirees’ tax bills and benefits

The 2026 wage base increase accompanies other SSA changes that affect retirees: a 2.8% COLA to benefits and adjustments to Medicare Part B premiums and newly introduced deductions that analysts say could change taxable-income calculations for seniors in 2026 ^{[11] [12] [4]}. Those changes can affect whether Social Security benefits are taxed on federal returns because the IRS taxable-benefit thresholds are tied to combined income and adjusted gross income measures — available sources note these parallel changes but do not provide a single unified table tying them to the wage base ^{[12] [13]}.

6. Limitations, disagreements and where reporting diverged

Coverage is consistent that the final 2026 wage base is $184,500, but earlier projections (SSA Trustees intermediate estimates) and some outlets reported slightly different projected caps ($183,300; $183,600) before the October SSA announcement ^{[8] [9]}. Sources also vary in the exact dollar amount quoted for maximum withholding (differences stem from rounding and whether outlets include only the employee 6.2% share or sum employer and employee shares); reporters recommend relying on the SSA announcement and employer payroll calculations for precise withholding ^{[7] [6] [1]}.

7. Practical takeaways for taxpayers and advisers

Use $184,500 as the 2026 wage base when modeling Social Security payroll-tax exposure next year and plan for an OASDI withholding ceiling of roughly $11,439 in employee-only terms per widely cited coverage ^{[6] [7]}. If you are collecting benefits and still working, use the $24,480 and $65,160 thresholds to evaluate potential benefit withholding in 2026 ^{[4] [5]}. For final tax-return implications of whether benefits are federally taxable or how Medicare premiums will be assessed, consult the IRS rules and your tax preparer — available sources describe the thresholds and policy changes but do not provide individualized tax computations ^{[13] [12]}.

If you want, I can extract the exact SSA bulletin language or assemble a side-by-side quick reference of the 2025 vs. 2026 thresholds (wage base, retirement earnings test limits, and common withholding calculations) using the same sources cited above.