IRS Publication 915 & IRC § 86 Statutory Rules
Federal Combined Income & Taxable Benefit Analyzer
Annual Social Security Benefit & Federal Tax Calculator
Determine your total 12-month gross Social Security income, calculate your exact IRS Combined Income (Provisional Income), and determine how much of your benefit is taxable under the statutory 0%, 50%, or 85% tiers.
Income & Filing Details
Single / HoH
$
12-Month Gross Total:$24,000 / year
$
Wages, pensions, 401(k)/IRA withdrawals, dividends, interest (including tax-exempt interest).
Does your state tax Social Security?
41 states + DC offer full 100% exemptions. Check state-specific deductions on our 50-state tax guide.
Check 50-State Tax RulesIRS Combined Income & Taxable Amount
85% Statutory Tier
Total Annual Social Security
$24,000/ yr
Gross check: $2,000 / month
IRS Combined Income
$36,000
Formula: (50% of SS) + Other Income
IRS Statutory Taxability Status85% Tier
Up to 85% of your benefits are subject to federal income tax.
Taxable Portion of Benefits:
$6,200 / yr
(25.8% of total annual benefit)100% Tax-Free Portion:
$17,800 / yr
Protected from federal income taxEstimated Federal Tax & Net Take-Home Benefit
Est. Tax on Benefits (12%):$744 / yr
Net Benefit After Tax:$23,256 / yr
Net Monthly Equivalent:$1,938 / mo
IRS Publication 915 Threshold Quick Reference:
• Single Filers: <$25,000 (0% taxable) | $25,000–$34,000 (up to 50%) | >$34,000 (up to 85%)
• Married Joint: <$32,000 (0% taxable) | $32,000–$44,000 (up to 50%) | >$44,000 (up to 85%)