Glossary
Provisional income
Definition
Provisional income is the IRS measure that decides how much Social Security is taxable: other income plus tax-exempt interest plus half of benefits. Compared with fixed thresholds, it sets the taxable share: up to 85% taxable; thresholds $25,000 / $34,000 (single) and $32,000 / $44,000 (joint)2026 · IRS.
How provisional income works
Because thresholds aren't indexed for inflation, more retirees pay tax on benefits each year.
Roth withdrawals don't count toward provisional income; IRA withdrawals do.
Why it matters to a firm
Managing provisional income is where retirement withdrawal planning saves real tax.
| 2026 figure | Source |
|---|---|
| Taxable share of Social Security benefits and provisional-income thresholds: up to 85% taxable; thresholds $25,000 / $34,000 (single) and $32,000 / $44,000 (joint) | IRS (Publication 915 worksheet) |
Calculators that use provisional income
Questions about provisional income
Does muni interest count?
Yes.
How much of my benefit can be taxed?
Up to 85%.
Do Roth withdrawals count?
No.
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Related terms: Full retirement age
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