Are Social Security benefits taxable regardless of age?

Yes. The rules for taxing benefits do not change as a person gets older. Whether or not your Social Security payments are taxed is determined by your income level — specifically, what the IRS calls your “provisional income.” 

Provisional income is adjusted gross income (line 11 on your 1040 tax form) plus tax-exempt interest income plus 50 percent of your Social Security payments. If those add up to more than $25,000 for an individual or $32,000 or a married couple filing jointly, you pay federal taxes on a portion of your benefits, regardless of your age.

That includes spousal benefits, survivor benefits and Social Security Disability Insurance (SSDI) as well as retirement benefits. Regardless of your income, no more than 85 percent of your benefits will be subject to federal taxes. The IRS’ Interactive Tax Assistant can help you determine if you owe taxes on your benefits and, if so, what share.

Keep in mind

• Supplemental Security Income — a monthly cash benefit administered but not funded by Social Security for people who are 65 or older, blind or have a disability and have low incomes and limited financial resources — is not taxable.
• People who keep working after claiming Social Security will continue to pay FICA taxes as well, on up to $176,100 of earnings in 2025.