Social Security Tax Basics in 2025
Social Security benefits—retirement, disability, or survivor—may be taxable depending on your total income. In 2025, up to 85% of your benefits could be taxed. This guide covers how it works, how to calculate it, voluntary withholding with Form W-4V, and what you need to do, with charts and examples.
Are Your Benefits Taxable?
It depends on your “combined income” (Adjusted Gross Income + nontaxable interest + ½ of Social Security benefits):
| Filing Status | Combined Income | Taxable Portion |
|---|---|---|
| Single | < $25,000 | 0% |
| Single | $25,000–$34,000 | Up to 50% |
| Single | > $34,000 | Up to 85% |
| Married Filing Jointly | < $32,000 | 0% |
| Married Filing Jointly | $32,000–$44,000 | Up to 50% |
| Married Filing Jointly | > $44,000 | Up to 85% |
Example: Bob (single) gets $20,000 in benefits. His AGI is $20,000 + $10,000 (½ benefits) = $30,000. Up to 50% ($10,000) is taxable.
How It’s Calculated
Use IRS Form 1040 and the Social Security Benefits Worksheet (download):
- Step 1: Add AGI, nontaxable interest, ½ benefits.
- Step 2: Compare to thresholds—$25,000/$32,000 (50%), $34,000/$44,000 (85%).
- Step 3: Taxable amount = lesser of 50%/85% of benefits or excess over threshold.
Example: Sue (married) has $30,000 AGI, $2,000 interest, $24,000 benefits. Combined income = $30,000 + $2,000 + $12,000 = $44,000. 50% ($12,000) is taxable.
Which Benefits Are Taxed?
Applies to:
- Retirement: Most common—see Retirement Guide.
- Disability (SSDI): Same rules—see Disability Guide.
- Survivor: Widows/kids—same thresholds.
Exception: SSI is never taxable.
Watch this video to understand Social Security taxes!
Voluntary Tax Withholding (Form W-4V)
Avoid surprises—have taxes withheld from your benefits:
- Rates: 7%, 10%, 12%, or 22%—you choose.
- How to: Fill out Form W-4V (download), submit to SSA (office or mail).
- Stop: Submit a new W-4V with “Do not withhold.”
Example: Tom gets $2,000/month SSDI, chooses 10% withholding—$200 withheld, $1,800 received.
Screenshot Suggestion: Capture W-4V from `irs.gov`—Line 6 (rate selection). Embed: `
`.
Taxable Portion Graph
Taxable Benefits by Income (Single)
Chart: % of benefits taxable by combined income.
Filing Your Taxes
Form SSA-1099: SSA mails this yearly—shows benefits received. Report on:
- Form 1040, Line 6a: Total benefits.
- Line 6b: Taxable amount (from worksheet).
Tip: Use IRS Free File (here) or a tax pro.
2025 Updates
- Thresholds: Unchanged—$25,000/$32,000 (50%), $34,000/$44,000 (85%).
- COLA Impact: 2.5% benefit increase may push more into taxable range.
- W-4V Online: SSA testing digital submission—check My SSA.
Examples of Tax Scenarios
| Profile | Benefits | AGI | Combined Income | Taxable |
|---|---|---|---|---|
| Jane (Single, Retired) | $18,000 | $15,000 | $24,000 | $0 |
| Mike (Married, SSDI) | $24,000 | $25,000 | $37,000 | $2,500 (50%) |
| Sue (Single, Survivor) | $30,000 | $40,000 | $55,000 | $25,500 (85%) |
Frequently Asked Questions (FAQs)
Do I pay state taxes?
Most states don’t tax benefits—check your state (IRS).
Can I avoid taxes?
Lower combined income (e.g., Roth IRA withdrawals)—plan with a tax pro.
What if I don’t get SSA-1099?
Download from My SSA.
Get Started
Calculate your taxes or set up withholding at IRS $ Human: gov or My SSA.
Need Help?
Call IRS at 1-800-829-1040 or SSA at 1-800-772-1213 (TTY 1-800-325-0778). Visit SSA Tax Info.