To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:
- One-half of your benefits.
- All of your other income, including tax-exempt interest.
The base amount for your filing status is:
- $25,000 if you are single, head of household or qualifying widow(er),
- $25,000 if you are married filing separately and lived apart from your spouse for the entire year,
- $32,000 if you are married filing jointly,
- $0 if you are married filing separately and lived with your spouse at any time during the tax year.
If you are married and file a joint return, you and your spouse must combine your incomes and Social Security benefits when figuring the taxable portion of your benefits. Even if your spouse did not receive any benefits, you must add your spouse's income to yours when figuring on a joint return if any of your benefits are taxable.
For more information, visit IRS.