Mitchell and Midge are married and file a joint return. Mitchell receives $$9,600$ in Social Security each year. Their modified AGI is $$48,000.$ $ of the Social Security benefits is subject to taxation.

The calculation is complex, to say the least. However, the taxability of Social Security benefits can be summarized as follows:

Single taxpayers:

If modified AGI $+50$ percent of Social Security benefits $$ $$25,000,$ Social Security benefits are not taxable.

If $$25,000<$ modified AGI $+50$ percent of Social Security benefits $$ $$34,000,$ taxable Social Security benefits are the lesser of $($a$)50$ percent of the Social Security benefits or $($b$)50$ percent of $($modified AGI $+50$ percent of Social Security benefits $$ $$25,000).$

If modified AGI $+50$ percent of Social Security benefits $>$ $$34,000,$ taxable Social Security benefits are the lesser of $($a$)85$ percent of Social Security benefits or $($b$)85$ percent of $($modified AGI $+50$ percent of Social Security benefits $$ $$34,000),$ plus the lesser of $($i$)$ $$4,500$ or $($ii$)50$ percent of Social Security benefits.

Taxpayers filing married separate:

Taxable Social Security benefits are the lesser of $($a$)85$ percent of the Social Security benefits or $($b$)85$ percent of the taxpayer$$s modified AGI $+50$ percent of Social Security benefits.

Taxpayers filing married joint:

If modified AGI $+50$ percent of Social Security benefits $$ $$32,000,$ Social Security benefits are not taxable.

If $$32,000<$ modified AGI $+50$ percent of Social Security benefits $$ $$44,000,$ taxable Social Security benefits are the lesser of $($a$)50$ percent of the Social Security benefits or $($b$)50$ percent of $($modified AGI $+50$ percent of Social Security benefits $$ $$32,000).$

If modified AGI $+50$ percent of Social Security benefits $>$ $$44,000,$ taxable Social Security benefits are the lesser of $($a$)85$ percent of Social Security benefits or $($b$)85$ percent of $($modified AGI $+50$ percent of Social Security benefits $$ $$44,000),$ plus the lesser of $($i$)$ $$6,000$ or $($ii$)50$ percent of Social Security benefits.