{"title":"Is Social Security Taxable in 2026? How Much of the Benefit Is Taxed, and the Federal Tax It Adds, for 36 Retirees","unit":"USD","taxYear":2026,"generator":"scripts/gen_social_security_tax_studies.mjs","engine":{"federal":"2.5.1","state":"1.21.2"},"license":"CC0-1.0","households":[{"id":"S1","label":"Single, $20,000 Social Security + $0 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":0}},{"id":"S2","label":"Single, $20,000 Social Security + $15,000 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":15000}},{"id":"S3","label":"Single, $20,000 Social Security + $30,000 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":30000}},{"id":"S4","label":"Single, $20,000 Social Security + $50,000 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":50000}},{"id":"S5","label":"Single, $20,000 Social Security + $80,000 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IRA","input":{"filing":"single","age":67,"socialSecurity":40000,"iraDistributions":80000}},{"id":"S18","label":"Single, $40,000 Social Security + $120,000 IRA","input":{"filing":"single","age":67,"socialSecurity":40000,"iraDistributions":120000}},{"id":"J1","label":"Couple, $30,000 Social Security + $0 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":30000,"iraDistributions":0}},{"id":"J2","label":"Couple, $30,000 Social Security + $20,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":30000,"iraDistributions":20000}},{"id":"J3","label":"Couple, $30,000 Social Security + $40,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":30000,"iraDistributions":40000}},{"id":"J4","label":"Couple, $30,000 Social Security + $70,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":30000,"iraDistributions":70000}},{"id":"J5","label":"Couple, $30,000 Social Security + $100,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":30000,"iraDistributions":100000}},{"id":"J6","label":"Couple, $30,000 Social Security + $160,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":30000,"iraDistributions":160000}},{"id":"J7","label":"Couple, $45,000 Social Security + $0 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":45000,"iraDistributions":0}},{"id":"J8","label":"Couple, $45,000 Social Security + $20,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":45000,"iraDistributions":20000}},{"id":"J9","label":"Couple, $45,000 Social Security + $40,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":45000,"iraDistributions":40000}},{"id":"J10","label":"Couple, $45,000 Social Security + $70,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":45000,"iraDistributions":70000}},{"id":"J11","label":"Couple, $45,000 Social Security + $100,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":45000,"iraDistributions":100000}},{"id":"J12","label":"Couple, $45,000 Social Security + $160,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":45000,"iraDistributions":160000}},{"id":"J13","label":"Couple, $60,000 Social Security + $0 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":0}},{"id":"J14","label":"Couple, $60,000 Social Security + $20,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":20000}},{"id":"J15","label":"Couple, $60,000 Social Security + $40,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":40000}},{"id":"J16","label":"Couple, $60,000 Social Security + $70,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":70000}},{"id":"J17","label":"Couple, $60,000 Social Security + $100,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":100000}},{"id":"J18","label":"Couple, $60,000 Social Security + $160,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":160000}}],"notes":"federal_tax_added_by_ss = federal_tax - federal_tax_without_ss (the same IRA withdrawals, socialSecurity 0). ss_taxable_share = ss_taxable / social_security.","tables":{"federal":{"columns":["household","filing_status","social_security","ira_withdrawals","ss_taxable","ss_taxable_share","federal_tax","federal_tax_without_ss","federal_tax_added_by_ss","senior_deduction"],"rows":[["S1","single",20000,0,0,0,0,0,0,6000],["S2","single",20000,15000,0,0,0,0,0,6000],["S3","single",20000,30000,9600,0.48,1609,588,1021,6000],["S4","single",20000,50000,17000,0.85,4897,2857,2040,6000],["S5","single",20000,80000,17000,0.85,11031,7071,3960,4680],["S6","single",20000,120000,17000,0.85,20574.8,16399,4175.8,2280],["S7","single",30000,0,0,0,0,0,0,6000],["S8","single",30000,15000,2500,0.083333,0,0,0,6000],["S9","single",30000,30000,13850,0.461667,2119,588,1531,6000],["S10","single",30000,50000,25500,0.85,6015,2857,3158,5970],["S11","single",30000,80000,25500,0.85,13011,7071,5940,4170],["S12","single",30000,120000,25500,0.85,22737.2,16399,6338.2,1770],["S13","single",40000,0,0,0,0,0,0,6000],["S14","single",40000,15000,5350,0.13375,0,0,0,6000],["S15","single",40000,30000,18100,0.4525,2629,588,2041,6000],["S16","single",40000,50000,34000,0.85,7995,2857,5138,5460],["S17","single",40000,80000,34000,0.85,14991,7071,7920,3660],["S18","single",40000,120000,34000,0.85,24899.6,16399,8500.6,1260],["J1","mfj",30000,0,0,0,0,0,0,12000],["J2","mfj",30000,20000,1500,0.05,0,0,0,12000],["J3","mfj",30000,40000,15350,0.511667,788,0,788,12000],["J4","mfj",30000,70000,25500,0.85,5267,2253,3014,12000],["J5","mfj",30000,100000,25500,0.85,8867,5807,3060,12000],["J6","mfj",30000,160000,25500,0.85,20721.2,14438,6283.2,7740],["J7","mfj",45000,0,0,0,0,0,0,12000],["J8","mfj",45000,20000,5250,0.116667,0,0,0,12000],["J9","mfj",45000,40000,21725,0.482778,1423,0,1423,12000],["J10","mfj",45000,70000,38250,0.85,6797,2253,4544,12000],["J11","mfj",45000,100000,38250,0.85,10397,5807,4590,12000],["J12","mfj",45000,160000,38250,0.85,23862.8,14438,9424.8,6210],["J13","mfj",60000,0,0,0,0,0,0,12000],["J14","mfj",60000,20000,11100,0.185,0,0,0,12000],["J15","mfj",60000,40000,28100,0.468333,2063,0,2063,12000],["J16","mfj",60000,70000,51000,0.85,8327,2253,6074,12000],["J17","mfj",60000,100000,51000,0.85,12220.4,5807,6413.4,11880],["J18","mfj",60000,160000,51000,0.85,27004.4,14438,12566.4,4680]]}}}