Retirement Income Tax Calculator
Estimate federal income tax in retirement on Social Security, pensions and IRA withdrawals.
About the Retirement Income Tax Calculator
Up to 85% of Social Security benefits can be taxed, depending on 'provisional income' (other income + half of benefits). Below $25,000 ($32,000 married filing jointly) none is taxable; between that and $34,000 ($44,000) up to 50%; above it up to 85%. These thresholds aren't indexed for inflation.
Pensions and traditional IRA or 401(k) withdrawals are ordinary income. People 65+ get an extra standard deduction and, for 2025–2028, a $6,000 senior deduction per person that phases out above $75,000 of income ($150,000 joint). Roth withdrawals that qualify are tax-free and aren't counted.
The formula
Taxable SS = min(85% × SS, 85% × (PI − base₂) + min(50% × SS, 50% × (base₂ − base₁)))
Worked example
Example: Federal income tax (2026) = $5,552
- Inputs: Filing status: Married filing jointly; People 65 or older: 2; Social Security benefits (year): $44,000; Pension and annuity income: $22,000; Traditional IRA / 401(k) withdrawals: $33,000; Other income (interest, wages): $5,500.
- Formula: Taxable SS = min(85% × SS, 85% × (PI − base₂) + min(50% × SS, 50% × (base₂ − base₁)))
- Result: Federal income tax (2026) = $5,552
- Provisional income: $82,500
- Taxable Social Security: $37,400
- Adjusted gross income: $97,900
Questions people ask
Do states tax Social Security?
Most don't; a few do, with exemptions.
Do RMDs count?
Yes, required minimum distributions are taxable IRA income.
Sources
The rules and rates this calculator uses come from the official pages below. Its results are estimates, not an official determination, and rules change, so check the latest figures there before you act on them.