Before th3 Standard Deduction. And the tax on Social Security can be up to 85% (not 50%). The 50% is what is added to your other income to determine how much SS is taxable.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/retirement-benefits/social-security-inco...
Up to 85% of Social Security becomes taxable when all your other income plus 1/2 your social security, reaches:
Married Filing Jointly: $32,000
Single or head of household: $25,000
Married Filing Separately: 0
More links.....
IRS Pub. 915 on Social Security. There is a blank worksheet on page 16
https://www.irs.gov/pub/irs-pdf/p915.pdf
The taxable amount of Social Security is a range.
For Single between $25,000 and $34,000, you may have to pay income tax on up to 50 percent of your benefits. For more than $34,000, up to 85 percent of your benefits may be taxable.
For Joint between $32,000 and $44,000, you may have to pay income tax on up to 50 percent of your benefits. For more than $44,000, up to 85 percent of your benefits may be taxable.
See,
Benefits Planner | Income Taxes And Your Social Security Benefit | SSA
