Do I have to pay tax on my Social Security benefits?

Social Security benefits are taxable if base income exceeds the following dollar amounts, based on filing status:
Filing Status Base Income
Single, Head of Household, Qualifying Widow(er)
and Married Filing Separately (lived apart all year)
$25,000
Married Filing Jointly $32,000
Married Filing Separately (living together) $0

The base income includes the following:

1 - All taxable income.
2 - Tax exempt interest and dividends.
3 - 50 percent of Social Security benefits received.
4 - Other factors to add: US savings bond interest excluded, adoption benefits excluded, foreign income/housing excluded.
5 - Less all subtractions from income to arrive at AGI (lines 23 thru 35) except student loan interest (line 33), tuition and fees deduction (line 34), and domestic production activities deductions (line 35). Also subtract any write-in adjustments from line 36.

If the base income exceeds the above dollar amounts, part of the Social Security benefits will be taxable.

Filing Status Base Income Taxable Social Security Benefits
Single, Head of Household, Qualifying Widow(er)
and Married Filing Separately (lived apart all year)
less than $25,000 none
$25,000 to $34,000 not more than 50% of total benefits
over $34,000 not more than 85% of total benefits
Married Filing Jointly less than $32,000 none
$32,000 to $44,000 not more than 50% of total benefits
over $44,000 not more than 85% of total benefits
Married Filing Separately (living together) more than $0 not more than 85% of total benefits

You should receive form SSA-1099 if you received or repaid any Social Security benefits. Your net Social Security benefits  are shown in Box 5. Use this amount to determine whether your Social Security benefits are taxable and must be reported on your tax return provided it's a positive amount. If your Social Security benefits are a negative amount then none of your Social Security benefits are taxable and they do not need to be reported on your tax return. Negative  Social Security benefits are shown in parentheses. If the negative Social Security benefits relates to benefits paid and taxed in a prior tax year you may be entitled to a tax deduction - or to file an amended tax return on Form 1040X.

To find out whether any of your Social Security benefits are taxable on your tax return, compare the base amount for your tax return filing status with the total of:

One-half your Social Security benefits, plus
All your other income, including tax exempt interest.
(Do not reduce your income by any tax exclusions for interest from Series EE US Savings Bonds, for foreign earned income or foreign housing, or for income earned in American Samoa or Puerto Rico by bona fide residents.)

If your income is more than your base amount, part of your Social Security benefits will be taxable and must be reported on your tax return. The taxable amount of your Social Security benefits is figured on a worksheet in the Form 1040 or Form 1040A instruction book.

Related tax information about Social Security benefits
Income Related Questions and Answers
IRS publications about Social Security benefits:
For further tax information about social security and equivalent railroad retirement benefits, including how to take a tax deduction or file an amended tax return for negative benefits relating to a prior tax year see IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Also see IRS Publication 17, Your Federal Income Tax.
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