26 U.S.C. § 86
§ 86. Cuándo tributan los beneficios del Seguro Social
Entre el 0% y el 85% de los beneficios del Seguro Social está sujeto a impuestos, según el “ingreso combinado”, y los umbrales de $25,000 / $32,000 no han cambiado desde que se fijaron en 1983.Explicación
Entre el 0% y el 85% de los beneficios del Seguro Social está sujeto a impuestos, según el “ingreso combinado”, y los umbrales de $25,000 / $32,000 no han cambiado desde que se fijaron en 1983.
En palabras sencillas
Para muchos jubilados, los beneficios del Seguro Social están parcialmente sujetos a impuestos. La sección 86 utiliza una medida llamada ingreso provisional (a menudo llamada “ingreso combinado”): la mitad de sus beneficios, más todos sus demás ingresos, más los intereses exentos de impuestos.
| Ingreso provisional (soltero) | Ingreso provisional (conjunta) | Parte de los beneficios que tributa |
|---|---|---|
| Hasta $25,000 | Hasta $32,000 | 0% |
| $25,000 – $34,000 | $32,000 – $44,000 | hasta el 50% |
| Más de $34,000 | Más de $44,000 | hasta el 85% |
La parte gravable nunca supera el 85%. El “hasta” es importante: la fórmula se aplica de forma gradual, de modo que cruzar un umbral no convierte de golpe en tributable el 50% o el 85% de todo.
A quién afecta
Decenas de millones de jubilados, trabajadores con discapacidad y sobrevivientes reciben beneficios del Seguro Social. Quienes tienen pensiones, retiros de una IRA, trabajo a tiempo parcial o ingresos de inversiones son los que tienen más probabilidades de pagar impuestos sobre una parte de ellos.
Las cifras que nunca cambiaron
Los umbrales de $25,000 y $32,000 se fijaron en 1983, y el de $34,000 / $44,000 se añadió en 1993. Ninguno se ajusta por inflación. Los beneficios sí aumentan cada año con la inflación, por lo que con el tiempo más jubilados cruzan esos umbrales sin que su ingreso real cambie.
De 2025 a 2028, las personas de 65 años o más también pueden tomar una adicional de $6,000 cada una ($12,000 para un matrimonio), que a partir de $75,000 de ingresos ($150,000 en una declaración conjunta). No cambia qué parte del beneficio es tributable, pero reduce el impuesto que se paga sobre él.
Ejemplo práctico
Helen es soltera y recibe $24,000 del Seguro Social más una pensión de $20,000.
- Ingreso provisional: $12,000 (la mitad de los beneficios) + $20,000 = $32,000
- Eso supera en $7,000 la de $25,000, pero sigue por debajo de $34,000
- Beneficios tributables: la mitad de $7,000 = $3,500 (con un tope de la mitad de los beneficios, $12,000)
Así, $3,500 de sus $24,000 en beneficios se suman a su .
Tenga en cuenta
- Los intereses de bonos municipales exentos de impuestos cuentan para el ingreso provisional, así que pueden hacer que sus beneficios tributen.
- Si es casado y presenta la declaración por separado mientras vive con su cónyuge, el umbral es de $0, de modo que hasta el 85% tributa desde el primer dólar.
- Puede pedir al Seguro Social que le retenga el impuesto federal de sus beneficios con el Formulario W-4V, al 7%, 10%, 12% o 22%.
Explicación preliminar. Las cifras se verificaron con el Rev. Proc. 2025-32 del IRS y el texto vigente el 5 de noviembre de 2026. Aún no la ha revisado un profesional tributario con licencia.
Fuentes
Historia
Creada en 1983 por la Public Law 98-21. Último cambio: 11 de marzo de 2021, por la American Rescue Plan Act of 2021.
Todos los cambios, del más reciente al más antiguo (15)
- 11 de marzo de 2021American Rescue Plan Act of 2021
- 27 de diciembre de 2020Consolidated Appropriations Act, 2021
- 22 de diciembre de 2017Tax Cuts and Jobs Act (2017)
- 22 de octubre de 2004American Jobs Creation Act of 2004
- 7 de junio de 2001Economic Growth and Tax Relief Reconciliation Act of 2001
- 21 de octubre de 1998Public Law 105-277
- 20 de agosto de 1996Small Business Job Protection Act of 1996
- 15 de agosto de 1994Public Law 103-296
- 10 de agosto de 1993Omnibus Budget Reconciliation Act of 1993
- 10 de noviembre de 1988Technical and Miscellaneous Revenue Act of 1988
- 22 de octubre de 1986Tax Reform Act of 1986
- 7 de abril de 1986Public Law 99-272
- 18 de julio de 1984Deficit Reduction Act of 1984
- 12 de agosto de 1983Public Law 98-76
- 20 de abril de 1983Public Law 98-21 · creó esta sección
El texto de la ley (en inglés)
El Código no tiene traducción oficial al español. Vigente hasta la Public Law 119-102.
Structure
Except as provided in paragraph (2), gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes social security benefits in an amount equal to the lesser of—
one-half of the social security benefits received during the taxable year, or
one-half of the excess described in subsection (b)(1).
In the case of a taxpayer with respect to whom the amount determined under subsection (b)(1)(A) exceeds the adjusted base amount, the amount included in gross income under this section shall be equal to the lesser of—
the sum of—
85 percent of such excess, plus
the lesser of the amount determined under paragraph (1) or an amount equal to one-half of the difference between the adjusted base amount and the base amount of the taxpayer, or
85 percent of the social security benefits received during the taxable year.
A taxpayer is described in this subsection if—
the sum of—
the modified adjusted gross income of the taxpayer for the taxable year, plus
one-half of the social security benefits received during the taxable year, exceeds
the base amount.
For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—
determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and
increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.
For purposes of this section—
The term “base amount” means—
except as otherwise provided in this paragraph, $25,000,
$32,000 in the case of a joint return, and
zero in the case of a taxpayer who—
is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and
does not live apart from his spouse at all times during the taxable year.
The term “adjusted base amount” means—
except as otherwise provided in this paragraph, $34,000,
$44,000 in the case of a joint return, and
zero in the case of a taxpayer described in paragraph (1)(C).
For purposes of this section, the term “social security benefit” means any amount received by the taxpayer by reason of entitlement to—
a monthly benefit under title II of the Social Security Act, or
a tier 1 railroad retirement benefit.
For purposes of this section, the amount of social security benefits received during any taxable year shall be reduced by any repayment made by the taxpayer during the taxable year of a social security benefit previously received by the taxpayer (whether or not such benefit was received during the taxable year).
If (but for this subparagraph) any portion of the repayments referred to in subparagraph (A) would have been allowable as a deduction for the taxable year under section 165, such portion shall be allowable as a deduction only to the extent it exceeds the social security benefits received by the taxpayer during the taxable year (and not repaid during such taxable year).
For purposes of this section, if, by reason of section 224 of the Social Security Act (or by reason of section 3(a)(1) of the Railroad Retirement Act of 1974), any social security benefit is reduced by reason of the receipt of a benefit under a workmen’s compensation act, the term “social security benefit” includes that portion of such benefit received under the workmen’s compensation act which equals such reduction.
For purposes of paragraph (1), the term “tier 1 railroad retirement benefit” means—
the amount of the annuity under the Railroad Retirement Act of 1974 equal to the amount of the benefit to which the taxpayer would have been entitled under the Social Security Act if all of the service after December 31, 1936, of the employee (on whose employment record the annuity is being paid) had been included in the term “employment” as defined in the Social Security Act, and
a monthly annuity amount under section 3(f)(3) of the Railroad Retirement Act of 1974.
For purposes of subsection (a), in any case where section 708 of the Social Security Act causes social security benefit checks to be delivered before the end of the calendar month for which they are issued, the benefits involved shall be deemed to have been received in the succeeding calendar month.
If—
any portion of a lump-sum payment of social security benefits received during the taxable year is attributable to prior taxable years, and
the taxpayer makes an election under this subsection for the taxable year,
then the amount included in gross income under this section for the taxable year by reason of the receipt of such portion shall not exceed the sum of the increases in gross income under this chapter for prior taxable years which would result solely from taking into account such portion in the taxable years to which it is attributable.
For purposes of this subsection, a social security benefit is attributable to a taxable year if the generally applicable payment date for such benefit occurred during such taxable year.
An election under this subsection shall be made at such time and in such manner as the Secretary shall by regulations prescribe. Such election, once made, may be revoked only with the consent of the Secretary.
For purposes of—
section 22(c)(3)(A) (relating to reduction for amounts received as pension or annuity),
section 32(c)(2) (defining earned income),
section 219(f)(1) (defining compensation), and
section 911(b)(1) (defining foreign earned income),
any social security benefit shall be treated as an amount received as a pension or annuity.