Tax on Social Security Benefits

Taxation of social security benefits

Some percentage of your social security benefits will be taxable if your total income plus one half your net social security benefits shown in box 5 of Form SSA-1099 exceeds a base amount of your tax filing status.

What is my base amount of social security benefits for tax purposes?

Base Amount	Tax Filing Status
$25,000	Single, Head of Household, Qualifying Widow(er)
$25,000	Married filing separately and Lived apart from your spouse ALL of the tax year
$32,000	Married filing jointly
$0	Married filing separately and lived with your spouse at any time during the tax year

Generally, for the purpose of figuring the amount of taxable benefits of social security benefits, total income is all your taxable income (and that of your spouse if you are married filing jointly) reported on:

• lines 7 through 19 and
• line 21 of Form 1040 (your total income except for social security benefits) plus
• your nontaxable interest from line 8b

MINUS the adjustments on lines 23-32, line 34 plus any write in adjustments on line 36 of Form 1040.

In figuring the taxable part of your social security benefits, you cannot reduce your income by the following exclusions:

• interest from qualified US savings bonds
• Exempt adoption benefits
• foreign earned income and/or foreign housing
• Income earned in American Samoa or Puerto Rico by bona fide residents.