databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year

25000 USD/year

2026, from 2025-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

$25,000 if you are single, head of household, or qualifying surviving spouse; $25,000 if you are married filing separately and lived apart from your spouse for all of 2025
key
us/social-security-benefits/taxation-base-amount-single
value
25000 USD/year
period
2026
effective
2025-01-01 to date
source
https://www.irs.gov/publications/p915
verified
2026-10-31 — fresh (6 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
Benefit rules read from ssa.gov in a browser (ssa.gov answers 403 to automated fetches); the taxation amounts are from IRS Publication 915 (2025), the latest edition. Keys ending -2027 hold SSA figures already published for 2027; unsuffixed keys hold the 2026 value.
hash
sha256:7db8fe67f207d4deff9b7114fef57483c7d38b85cb046f3005b35f56f84faddb
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/social-security-benefits/taxation-base-amount-single?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/social-security-benefits/taxation-base-amount-single

{
  "protocol": "verified-facts/0.3",
  "key": "us/social-security-benefits/taxation-base-amount-single",
  "label": "Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year",
  "value": 25000,
  "unit": "USD/year",
  "period": "2026",
  "effectiveFrom": "2025-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/publications/p915",
  "quote": "$25,000 if you are single, head of household, or qualifying surviving spouse; $25,000 if you are married filing separately and lived apart from your spouse for all of 2025",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "scope": "Benefit rules read from ssa.gov in a browser (ssa.gov answers 403 to automated fetches); the taxation amounts are from IRS Publication 915 (2025), the latest edition. Keys ending -2027 hold SSA figures already published for 2027; unsuffixed keys hold the 2026 value.",
  "hash": "sha256:7db8fe67f207d4deff9b7114fef57483c7d38b85cb046f3005b35f56f84faddb",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..axpvO4SVhpTwdNCihcIFVKUPgwYIfYDDgY_oILaSDS1MzOoY7mMYYSytsUcerigaidqOaIZT4rv3Atmcky3JBQ",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/social-security-benefits/taxation-base-amount-single",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/publications/p915"
  }
}