Index/Topics/Social Security benefit taxation for 2026

Social Security benefit taxation for 2026

The taxation of Social Security benefits for the tax year 2026, including how filing status and standard deductions affect taxability

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Jan 16, 2026
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Which types of income are exempt from Social Security tax in 2026 (e.g., retirement plan distributions, certain fringe benefits)?

A narrow set of incomes and circumstances are exempt from the Social Security payroll tax in 2026: earnings above the annual taxable maximum are not subject to the 6.2% OASDI payroll tax, certain grou...

Jan 15, 2026
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Which types of income are included in provisional income for Social Security taxation?

Provisional income — also called combined income — is the IRS construct used to decide whether and how much of a person’s Social Security benefits are taxable, and it is calculated by adding one-half ...

Jan 18, 2026
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How does IRS Publication 915 worksheet A compute the taxable portion of Social Security benefits step by step?

Publication 915’s Worksheet A is the IRS’s stepwise calculator that determines whether any portion of Social Security (or equivalent Tier 1 railroad) benefits is taxable by combining half of the benef...

Jan 19, 2026

How does use of ITINs versus stolen/borrowed SSNs affect tax compliance estimates?

ITINs are a tax-processing tool the IRS uses to bring people without eligible Social Security numbers into the tax system, which changes observable compliance patterns because ITIN filers face differe...

Jan 16, 2026

How do retirement account distributions and capital gains affect provisional income for 2026 Social Security taxation?

Provisional income for 2026 Social Security taxation is the sum of adjusted gross income (AGI), tax‑exempt interest, and one‑half of Social Security benefits; anything that raises AGI — including taxa...