If you are less than your full retirement age, your benefit can be reduced if you work. Specifically, if you work too much in 2023, your benefit for 2024 will be reduced. If you work too much in 2024, your benefit will be reduced for 2025, and so on. There is a special calculation used if you declare retirement during the middle of the year, so that your work income from before you declared retirement is not counted toward reducing your benefit. You can read more here.
https://faq.ssa.gov/en-US/Topic/article/KA-01921
After you reach full retirement age, your benefit is not reduced no matter how much you work.
Separately, your benefit may be taxable, and that has nothing to do with your age or working status, only the total amount of income reported on your tax return.
