Is Social Security Taxed After 70? How It Works in 2026

Social Security benefits can be taxable at 62, at 70, and at 95. The IRS does not exempt benefits based on age. If Social Security is your only income, your benefits may not be taxable and you may not even need to file a return. If you also have pension payments, IRA or 401(k) withdrawals, interest, dividends, capital gains, or wages, a portion of your benefits can become taxable.

The test compares a figure to a base amount for your filing status. The figure is your modified adjusted gross income (which includes tax-exempt interest) plus one half of your Social Security benefits for the year. Your benefits are not taxable unless that total exceeds the base amount. The IRS explains this in Topic No. 423 and Publication 915, and the Form 1040 instructions include a worksheet to compute it.

For single, head of household, and qualifying surviving spouse filers (and married filing separately if you lived apart from your spouse all year), up to 50 percent of benefits can be taxable when the combined figure is between $25,000 and $34,000, and up to 85 percent when it is above $34,000. For married couples filing jointly, the ranges are $32,000 to $44,000 and above $44,000. If you are married filing separately and lived with your spouse at any time during the year, up to 85 percent of your benefits can be taxable starting with the first dollar. These thresholds are set by statute and are not adjusted for inflation, so each year more retirees cross them.

This is the most common misunderstanding. When the IRS says up to 85 percent of your benefits are taxable, it means up to 85 percent of the benefit amount is added to your taxable income and taxed at your normal bracket, such as 10, 12, or 22 percent. The other 15 percent is never taxed. At most, a retiree pays tax on 85 cents of each Social Security dollar at their ordinary rate.

These examples are for illustration only. First, a single retiree receives $30,000 in Social Security and $20,000 from an IRA. Half of benefits is $15,000, so the combined figure is $35,000, which is $1,000 over the $34,000 threshold. The taxable portion is $850 (85 percent of the $1,000 excess) plus $4,500 (50 percent of the $9,000 between $25,000 and $34,000), or $5,350. Second, the same retiree withdraws $50,000 from the IRA instead. The combined figure is $65,000, and the formula produces more than the 85 percent cap, so the taxable amount is capped at $25,500, which is 85 percent of $30,000. Same retiree, same benefit, very different tax result, driven entirely by the other income.

Turning 70 matters for planning, even though it does not change how benefits are taxed. Delayed retirement credits stop growing at 70, so there is no reason to wait longer to claim. At 70 and a half, you can make qualified charitable distributions from an IRA, which can satisfy charitable giving without adding to your taxable income. At 73, required minimum distributions generally begin from traditional IRAs and most retirement plans, and those forced withdrawals are a frequent reason benefits suddenly become taxable. If you keep working after 70, your wages count as income in the same formula.

California does not tax Social Security benefits on the state return. That is a real advantage for retirees in Burbank, Los Angeles, and across the state. However, other retirement income such as IRA withdrawals and pensions is generally taxable by California, and your federal tax on benefits still applies. A few other states do tax benefits in some form, so rules differ if you move.

Because the formula is driven by other income, planning usually focuses on the timing and type of withdrawals. Options to discuss include managing IRA withdrawals before required distributions begin, considering Roth conversions in lower-income years, using qualified charitable distributions after 70 and a half, timing the sale of investments, and claiming every deduction available. The new senior deduction can also help; see our guide to senior tax deductions for 2026.

If part of your benefits will be taxable, you can ask Social Security to withhold federal income tax by submitting Form W-4V, Voluntary Withholding Request. You can also have more tax withheld from a pension or IRA distribution, or make quarterly estimated tax payments. Choosing one of these avoids an unpleasant bill in April, and in some cases an underpayment penalty.

Retirees sometimes discover taxes on benefits and IRA withdrawals only after filing. If you owe more than you can pay, relief may be available, including payment plans and hardship status. Read our guide to tax debt relief for senior citizens, and see what to know if the IRS levies Social Security.

Calculus Tax, Inc. helps retirees estimate how much of their benefits are taxable, plan withdrawals, and resolve IRS notices. Our office is at 1050 W. Alameda Ave., Burbank, CA 91506, with remote service nationwide. Contact us to review your situation. This page is general information, not tax advice for your specific facts.