How Are Social Security Benefits Taxed?

Social security benefits can be subject to taxes as follows.

If your client files as single and their provisional income is:

• between $25,000 and $34,000, they may have to pay taxes on up to 50% of their Social Security benefits.

• greater than $34,000, they may have to pay taxes on up to 85% of their Social Security benefits.

If your client files as married and joint and their provisional income is:

• between $32,000 and $44,000, they may have to pay taxes on up to 50% of their Social Security benefits.

• greater than $44,000, they may have to pay taxes on up to 85% of their Social Security benefits.

Clients who are married and file separately will likely pay taxes on their benefits as well.

https://www.thinkadvisor.com/2023/04/06/9-ways-to-help-clients-reduce-taxes-on-social-security/