Learn how up to 85% of your Social Security may be taxable in 2025. See state tax rules, new income examples, and use the free IRS calculator.
Are Social Security Benefits Taxable in 2025?
Depending on your income, up to 85% of Social Security benefits can be taxable. Around 40% of recipients currently pay taxes on part of their benefits.
How Social Security Taxation Works
Taxable benefits are based on Provisional Income:
Provisional Income = (50% of benefits) + AGI + Tax-Exempt Interest
Also Read: How to Qualify and Calculate Social Security Benefits in 2025 | Eligibility & Calculator2025 Tax Thresholds
| Filing Status | Up to 50% Taxable | Up to 85% Taxable |
|---|---|---|
| Single | > $25,000 | > $34,000 |
| Married Filing Jointly | > $32,000 | > $44,000 |
| Married Filing Separately (living apart) | > $25,000 | > $34,000 |
| Married Filing Separately (living together) | Up to 85% taxable regardless of income | |
| Head of Household | > $25,000 | > $34,000 |
| Qualifying Widow(er) | > $25,000 | > $34,000 |
Example: Married Couple
- Social Security: $38,000
- Other Income: $30,000
- Provisional Income: $49,000
Taxable Amount:
- $12,000 × 50% = $6,000
- $5,000 × 85% = $4,250
Total Taxable: $10,250
Example: Single Retiree
- Social Security: $24,000
- IRA Withdrawals: $40,000
- Provisional Income: $52,000
Taxable Portion: 85% of $24,000 = $20,400
States That Tax Social Security (2025)
These 12 states tax Social Security:
- Colorado
- Connecticut
- Kansas
- Minnesota
- Missouri
- Montana
- Nebraska
- New Mexico
- Rhode Island
- Utah
- Vermont
- West Virginia
Tax-Saving Strategies
- Do Roth conversions early
- Delay benefits
- Use Roth or savings before traditional withdrawals
- Utilize tax-free income
Free 2025 Calculator
Download the IRS Social Security Tax Calculator (PDF)
Conclusion
Social Security taxation depends on your income. Smart planning can reduce your tax burden and protect your retirement income in 2025 and beyond.
