Calculator
Social Security Provisional Income
A focused tool for figuring out how much of a client's Social Security benefit will be subject to federal income tax. Filing status, gross benefits, and tax-exempt interest are shared with the Tax Ledger; "All other income" can either flow live from the Tax Ledger or be entered standalone for quick what-ifs.
Inputs
Filing & Income
Filing status
"All other income" source
All other income (AGI ex-SS)Live from Tax Ledger
$
0
Sum of wages, 1099/SE, interest, ord. divs, cap-gain net (after $3K limit), IRA, pensions.
Provisional Headroom
First-tier threshold (MFJ)
$32,000
Second-tier threshold (MFJ)
$44,000
Provisional income now
$0
Room before SS becomes taxable
$32,000
2025 Reference Thresholds
| Filing | Tier 1 (50%) | Tier 2 (85%) |
|---|---|---|
| Single / HoH / QSS | $25,000 | $34,000 |
| Married Filing Jointly | $32,000 | $44,000 |
| MFS (lived with spouse) | Always 85% taxable | |
Source: IRC §86; IRS Publication 915 (2024 ed., applies to 2025 tax year). Thresholds are not indexed for inflation.