Glossary
Provisional income
Definition
Provisional income is the IRS measure that decides how much Social Security is taxable: other income plus tax-exempt interest plus half of benefits. Compared with fixed thresholds, it sets the taxable share: up to 85% taxable; thresholds $25,000 / $34,000 (single) and $32,000 / $44,000 (joint)2026 · IRS.
How provisional income works
Because thresholds aren't indexed for inflation, more retirees pay tax on benefits each year.
Roth withdrawals don't count toward provisional income; IRA withdrawals do.
Why it matters to a firm
Managing provisional income is where retirement withdrawal planning saves real tax.
| 2026 figure | Source |
|---|---|
| Taxable share of Social Security benefits and provisional-income thresholds: up to 85% taxable; thresholds $25,000 / $34,000 (single) and $32,000 / $44,000 (joint) | IRS (Publication 915 worksheet) |
Calculators that use provisional income
Questions about provisional income
Does muni interest count?
Yes.
How much of my benefit can be taxed?
Up to 85%.
Do Roth withdrawals count?
No.
No question matches that filter. Clear it to see them all, search the whole site, or ask us directly; we reply within one business day.
Related terms: Full retirement age
Next entry
Put the definition next to the number
Calculators on your site explain their own terms, in English or Spanish, before the client ever calls.
Firm and Network plans include a 14-day trial. Cancel before it ends and you pay nothing.