Whether your Social Security is taxed depends on your other income, not on a blanket rule
Social Security itself is never taxed by the federal government just for receiving it. But if you have income from work, pensions, investments, or other sources, the IRS counts part of your Social Security toward your combined income, and that combined total determines whether you owe tax. The threshold is the same in 2025 as it has been for decades: if your combined income exceeds $25,000 (single filer) or $32,000 (married filing jointly), you may have to include up to 85% of your Social Security in your taxable income.
This means most people who live only on Social Security pay no federal tax. But if you work part-time, draw a pension, have investment income, or are married and your spouse works, you need to calculate your combined income to know where you stand. Some states also tax Social Security, though most do not.
Key Takeaways
- Social Security itself carries no federal tax, but other income you receive is added to it to calculate whether you owe tax overall.
- If your combined income (Social Security plus wages, pensions, interest, and dividends) stays below $25,000 (single) or $32,000 (married filing jointly), you typically owe no federal tax.
- Thirteen states tax Social Security under certain conditions; most do not.
- You can request the IRS withhold tax from your monthly Social Security payment if you expect to owe, so you do not have to pay a lump sum at tax time.
How combined income is calculated for Social Security taxation
Combined income is the number the IRS uses to decide whether your Social Security gets taxed. It equals your adjusted gross income (wages, self-employment income, pensions, taxable interest, taxable dividends) plus any tax-exempt interest (usually from municipal bonds) plus half of your Social Security benefit.
Example: You are single, receive $18,000 per year in Social Security, and earn $10,000 from part-time work. Your combined income is $10,000 + $18,000 + (half of $18,000) = $10,000 + $18,000 + $9,000 = $37,000. This exceeds the $25,000 threshold, so part of your Social Security is taxable.
The IRS then applies a formula to determine how much of your Social Security counts as income. Up to 50% of your benefit may be taxable if your combined income is between the threshold and a second limit ($34,000 for single filers, $44,000 for married filing jointly). If your combined income exceeds that second limit, up to 85% of your benefit may be taxable.
Income thresholds and tax brackets for 2025
The thresholds that trigger Social Security taxation have not changed since 1984. For 2025, they remain:
| Filing Status | First Threshold | Second Threshold |
|---|---|---|
| Single | $25,000 | $34,000 |
| Married Filing Jointly | $32,000 | $44,000 |
| Married Filing Separately | $0 | $0 |
If you file as married filing separately, you almost always have to include Social Security in your taxable income, regardless of amount. This is a strong incentive to file jointly if you are married and one spouse receives Social Security.
Because these thresholds have not risen with inflation, more people cross them each year. Someone receiving $20,000 in Social Security and $10,000 in pension income is already at the first threshold and will owe tax on part of their benefit.
Which states tax Social Security income
Thirteen states tax Social Security under at least some circumstances. Most have income thresholds or exemptions that protect lower-income recipients. The states are Colorado, Connecticut, Kansas, Minnesota, Missouri, Montana, Nebraska, New Mexico, Rhode Island, Utah, Vermont, and West Virginia. Illinois taxes Social Security but only for people over 61 who do not meet income limits.
If you live in one of these states and your income is above the state threshold, you will owe state tax on part of your Social Security in addition to any federal tax. State rules vary widely — some exclude Social Security entirely for residents over a certain age, others phase in the tax gradually. Contact your state revenue department or a tax preparer familiar with your state's rules.
If you move to a state that does not tax Social Security, you will not owe state tax on it going forward, even if you received it while living in a state that did tax it.
How to request tax withholding from your Social Security payment
If you know you will owe tax, you can ask the Social Security Administration to withhold money from your monthly benefit. This prevents a large tax bill at the end of the year. You do this by completing Form W-4V (Voluntary Withholding Request) and submitting it to your local Social Security office, by mail, or online through your my Social Security account.
On Form W-4V, you choose a withholding rate: 7%, 10%, 15%, or 25% of your monthly benefit. The withheld amount goes directly to the IRS as a federal tax payment. You can change your withholding rate at any time by submitting a new Form W-4V.
Withholding does not reduce your Social Security benefit amount — it only reduces the payment you receive. The full benefit is still counted for Medicare premiums, Supplemental Security Income limits, and other purposes.
What happens if you do not withhold and owe tax at filing time
If you did not request withholding and your combined income puts you above the threshold, you will owe tax when you file your return. You can pay it then, or you can set up a payment plan with the IRS if the amount is large.
The IRS does not penalize you for owing tax on Social Security as long as you file your return and pay by the deadline (usually April 15). If you cannot pay in full, contact the IRS to discuss payment options — they offer installment agreements and can sometimes reduce penalties if you have a reasonable cause for late payment.
If you expect to owe, filing early and requesting withholding for the following year is simpler than dealing with a payment plan. You can also adjust other income sources — for example, by timing when you withdraw from retirement accounts or when you sell investments — to keep your combined income below the threshold.
Frequently Asked Questions
If I work part-time, will my wages push my Social Security into being taxed?
Yes, your wages count toward combined income. If your wages plus half your Social Security benefit exceed $25,000 (single) or $32,000 (married filing jointly), part of your Social Security becomes taxable. The exact amount depends on how far over the threshold you go.
Does my spouse's income count toward my Social Security taxation?
Only if you file jointly. If you file jointly, the IRS adds your spouse's income to yours when calculating combined income. If you file separately, each person's Social Security is taxed based on their own income only — though married filing separately almost always triggers taxation regardless of amount.
Can I reduce my combined income to avoid Social Security taxation?
You can time certain income sources. For example, delaying a pension payment, holding off on selling investments, or deferring a bonus to the next year can lower your combined income in a given tax year. However, this only works if you have control over when income arrives — most people do not.
If I move to a state with no Social Security tax, do I get a refund for years I paid it?
No. State tax is based on where you lived when you filed the return. Once you move to a state with no Social Security tax, you stop owing it going forward, but you cannot reclaim taxes paid in prior years to other states.
What if I made a mistake on my Social Security taxation in a prior year?
You can file an amended return (Form 1040-X) for up to three years back. If you overpaid tax, you will receive a refund. If you underpaid, you will owe the difference plus interest. A tax preparer or the IRS can help you determine whether an amended return is worth filing.