Social Security Benefit Inclusion

Taxpayer facts

Total Social Security benefits received

Net benefits from box 5 of Form SSA-1099. Usually fixed for the year.

Tax year

Filing status

2025 most recent · 2026 upcoming

Other annual income Planning lever

Counts: wages, pensions, IRA and 401(k) withdrawals, Roth conversions, taxable interest, dividends and capital gains. Doesn’t count: qualified Roth IRA withdrawals.

Planned extra income What-if

e.g. an IRA withdrawal or Roth conversion you are considering. Shown on the chart as a second point.

Provisional-income add-ons None

Tax-exempt interest §86(b)(2)(B) Excluded income added back, e.g. §911 §86(b)(2)(A)

Lump sum for a prior year Off

Part of this year’s Social Security benefits for a prior year Social Security benefits received in that prior year That year’s other income, with add-ons

The §86(e) election for one prior year with the same filing status. It is used only when it lowers the result.

How Social Security Benefits Become Taxable

Taxpayer facts

Simulation

$0 of Social Security benefits received: how much is taxable, how much is excluded