Retirement tax questions

Thank you, Alicia for responding.  I think I am still lost though.  So my husband was full retirement age in March of this year and started his SS benifits at that time.  So we know that he can earn any amount (because he is at full retirement age) and he won't be penalized with Social Security.  But he will continue to work at his job until December of this year, 2024.  So let's say that he earns $26,000 from the beginning of April to December at his job (or $37,440 from Jan-Dec).  When we go to do our taxes at the end of the year, will the IRS tax us for that $26,000 since it is earned income?  I hope I haven't confused you more than I have myself! haha  Thank you again.  Susan