Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Social Security

Calculating the Taxable Portion

When Are Benefits Taxable? (continued)

Base Amounts

Taxpayers' base amounts are determined by filing status.

Filing Status Base Amount
Married Filing Separately (and taxpayer lived with spouse for any part of tax year) $0
Single
Head of Household
Qualifying Widow(er)
Married Filing Separately (and taxpayer lived separately from spouse for entire tax year)
$25,000
Married Filing Jointly $32,000
Interview Tip

For taxpayers who plan to file as Married Filing Separately, be sure to ask whether they lived with their spouse for any part of the tax year, as that changes the base amount.

Filing Status section of Form 1040