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Index/Topics/Social Security Benefits

Social Security Benefits

The treatment of nontaxable Social Security benefits in the MAGI calculation for the senior deduction, which are not added back to AGI.

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Jan 21, 2026

How is Modified Adjusted Gross Income (MAGI) specifically calculated for the 2025 senior deduction on IRS forms?

The Modified Adjusted Gross Income () used to determine eligibility and phase‑out of the 2025 senior deduction is calculated by starting with the taxpayer’s Adjusted Gross Income (AGI) from Form 1040 ...

Jan 19, 2026

What mechanisms does the Treasury use to recover Social Security overpayments once fraud is proven, and how long do recoveries typically take?

When the Social Security Administration (SSA) determines an overpayment — including cases flagged as fraud — the agency first notifies the recipient and pauses enforced collection for specified appeal...