There are two issues to think about.
1. If you retire before your "full retirement age" and then have income earned from working, your benefits will be reduced. This is controlled by the Social Security Administration, not the IRS. There is a page about it here. https://faq.ssa.gov/en-US/Topic/article/KA-01921
For 2021, the limit of money you can earn from working and not reduce your benefit is $18,960.
Other taxable income, like investments or IRA withdrawals, do not reduce your benefit. Only income from working reduces your benefit, and only if you are less than full retirement age.
2. At any time, your social security benefit may be taxable if you have any other taxable income. This is controlled by the IRS and the tax laws. This applies before and after full retirement, and with any kind of taxable income. Your social security benefit will be taxable if half your benefit, plus your other income, is more than $25,000, or $32,000 if married filing jointly.
Bottom line is, if you take your social security benefit before your full retirement age, and you continue to work, you benefit will be reduced and taxed. After full retirement age, your benefit can still be taxed but it won't be reduced.
