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Social Security benefits have been taxable since the early 1980's.  

 

If Social Security is your ONLY income you do not have to file a tax return.   But if you have other income along with the SS benefits, then up to 85% of your SS may be taxable income depending on the amount of the other income.

 

 

You need to file a federal return if half your Social Security plus your other income is

 

Single or Head of Household      $25,000

Married Filing Jointly                  $32,000

Married Filing Separately            $0

 

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