Also called: combined income, taxation of Social Security
The figure that decides how much of your Social Security is taxable: your other income, plus tax-exempt interest, plus half of your Social Security benefits.
Below $25,000 (single) or $32,000 (married filing jointly) no benefits are taxable. Above those amounts up to 50% becomes taxable, and above $34,000 (single) or $44,000 (joint) up to 85%. These thresholds are fixed in the statute and are not adjusted for inflation, so more retirees cross them every year.
No more than 85% of benefits is ever included in taxable income.