2025 taxable social security (separate returns)

[Debst99]

I am figuring separate returns for my clients (and joint returns).  It is not doing the 85% taxable.

Has something changed for 2025?

[sjrcpa]

If they live together have you indicated that in the software?

[Debst99]

Yes, I did.  I just figured it both ways.  Joint is better because separate won't give the $12,000 senior deduction for both of them (over 65).  Their total income is $123, 460 with social security totaling $70,800.

IRA's and pensions total $67,443.  85% of the social security equals $60,180 but their taxable social security is $56,017.  I looked at the social security worksheet and it has the correct figures, but usually with income that high, it figures 85%.  That is what I am concerned about.

Thank you for your time.

[TaxGuyBill]

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@Debst99 wrote:

IRA's and pensions total $67,443.  85% of the social security equals $60,180 but their taxable social security is $56,017. 

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Are all IRAs and pensions in one person's name?

If the one return doesn't have other income (or only has extremely minimal income), a lower percentage of the Social Security is taxed.  With zero other income, only 42.5% of the Social Security is taxable (but it VERY quickly goes up if there is other income).