No Tax on Social Security Calculator 2026 (OBBBA)
Calculate how much of your Social Security is taxable under OBBBA 2026. Includes new $4K/$8K senior deduction (65+, phases out $75K–$100K / $150K–$200K), existing 0/50/85% SS thresholds, and net SS tax after deduction.
Social Security Tax Calculation Breakdown
How Social Security Taxation Works in 2026
Social Security taxation involves two layers: (1) existing law that determines what percentage of SS is included in income based on combined income thresholds, and (2) the new OBBBA senior deduction that reduces AGI for those 65+, effectively lowering or eliminating the tax on SS benefits.
Combined Income Formula (existing law)
SS Taxable Tier 1 (0%): Combined Income < $25,000 (single) / $32,000 (MFJ)
SS Taxable Tier 2 (up to 50%): Combined Income $25K–$34K (single) / $32K–$44K (MFJ)
SS Taxable Tier 3 (up to 85%): Combined Income > $34,000 (single) / $44,000 (MFJ)
OBBBA 2026 Senior Deduction (new)
Phase-Out: Begins at MAGI $75,000 single / $150,000 MFJ
Phase-Out Complete: $100,000 single / $200,000 MFJ
Phase-Out Rate: Deduction × (1 − (MAGI − threshold) / phase-out range)
Example: Single filer, age 67, $24K SS, $30K other income
SS taxable (>$34K threshold): 85% → 85% × $24,000 = $20,400 included
Total AGI: $30,000 + $20,400 = $50,400
OBBBA deduction (MAGI $50,400 < $75K): full $4,000
Adjusted AGI: $50,400 − $4,000 − $15,000 (standard ded.) = $31,400
Federal tax (10% bracket): approx. $2,000–$3,000
Income Optimization — SS Taxation Threshold
Find the exact income level where Social Security becomes taxable — and how much room you have before triggering each tier.
See exactly how much additional income you can earn before your Social Security becomes partially or fully taxable — your "SS tax cliff" analysis.
Social Security Taxation Trigger Points
| Other Income Level | Combined Income | SS Taxable % | SS in AGI | OBBBA Deduction | Net Tax on SS |
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Analysis uses your entered SS benefits and filing status. "Net tax on SS" estimated at your marginal federal rate (10-22% typical for retirees). OBBBA deduction phases out proportionally between $75K–$100K (single) / $150K–$200K (MFJ). This calculator illustrates federal tax only — state tax on SS varies by state.