IRC §86 cited

Social Security Taxability

0%, 50%, or 85% of your benefits show up on your 1040. Which tier are you in?

Filing status

Total Social Security benefits (SSA-1099 box 5)

Wages, pension, IRA distributions, business income

Taxable interest + dividends

Tax-exempt interest (muni bonds, line 2a)

Adjustments (HSA, IRA deduction, etc.)

Taxable portion of your Social Security

Provisional income: $0 · Tier hit: 0%

Rule loading...

Per IRC §86(b)(2), provisional income = AGI excluding SS, plus tax-exempt interest, plus 50% of SS benefits. Thresholds are NOT inflation-indexed (frozen since 1984/1993).

Let our office plan your retirement income

For MFS taxpayers living with their spouse during the year, 85% of benefits are taxable from dollar one (no thresholds). Call 689-331-5723 or email info@zerofusstaxes.com.