Whether your Social Security benefit is taxable in 2025 depends on your total income outside Social Security, your filing status, and some new provisions introduced for seniors.
Up to 85 % of benefits can be taxed, although many will pay little or none.
Who must pay federal taxes on Social Security benefits?
You must pay federal income tax on your Social Security benefits if your “combined income” exceeds certain thresholds. The Social Security Administration defines combined income as:
Your adjusted gross income (AGI) + nontaxable interest + ½ of your Social Security benefits.
If your combined income is below the thresholds, none of your benefits are taxed. If above, a percentage is taxed (50 % or 85 %) depending on how high your income is.
What are the 2025 thresholds and taxable portions?
The thresholds remain the same as in recent years for 2025:
| Filing status | Combined income up to | Taxable portion up to | Combined income above | Taxable portion up to |
| Single / Head of household / Qualifying widow(er) | $25,000 | 0 % | Over $34,000 | Up to 85 % |
| Married filing jointly | $32,000 | 0 % | Over $44,000 | Up to 85 % |
| Married filing separately (special cases) | — | Typically taxed | — | Up to 85 % |
- If your combined income is under $25,000 (single) or $32,000 (joint), none of the benefit is taxed.
- If your combined income falls between $25,000 – $34,000 (single) or $32,000 – $44,000 (joint), up to 50 % of benefits may be taxed.
- If your combined income is above those higher thresholds, up to 85 % of benefits may be taxed.
These rules are still in effect for 2025.
Are there new deductions or reliefs in 2025?
Yes. Under the “One Big Beautiful Bill” that passed in 2025, taxpayers age 65 and older may claim an additional $6,000 deduction (per eligible individual) when computing taxable income.
This deduction can significantly reduce the portion of income subject to tax—and it may result in no tax on Social Security for many seniors.
According to White House analysis, 88 % of all seniors who receive Social Security will pay no federal tax on those benefits thanks to the new measure.
However, the deduction phases out for higher incomes (above certain adjusted income levels).
Importantly, the law does not fully eliminate taxation of Social Security benefits.
The base rules (thresholds and percentages) remain, and the deduction works alongside them.
How to compute your taxable benefit in 2025: step by step
- Calculate your combined income = AGI + nontaxable interest + ½ of Social Security benefits.
- Compare that to the thresholds above.
- Use IRS worksheets (in Form 1040 instructions) to determine whether 0 %, 50 %, or 85 % of benefits are taxable.
- Subtract the additional senior deduction ($6,000) if you qualify for it.
- The remaining taxable portion is added to your other income and taxed at your ordinary income tax rate.
IRS and tax software will apply these rules automatically.
Examples of potential taxes on benefits in 2025
- Example 1: Single filer, combined income = $22,000 ⇒ below $25,000 ⇒ 0 % taxed
- Example 2: Single filer, combined income = $30,000 ⇒ between $25,000 and $34,000 ⇒ up to 50 % taxed
- Example 3: Married filing jointly, combined income = $50,000 ⇒ above $44,000 ⇒ up to 85 % taxed
Then you subtract the $6,000 deduction (if over 65) before final tax computation.
State taxation and special rules
- Some states tax Social Security benefits, others do not. The federal rules above only address federal income tax.
- The senior deduction in 2025 only affects federal taxation, not state tax.
- Non-covered pension beneficiaries using Windfall Elimination Provision (WEP) or Government Pension Offset (GPO) had those penalties removed by the Social Security Fairness Act. That may affect some people’s taxable benefits.
