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1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitchesShort answer: A taxable traditional IRA withdrawal generally increases the income figure used to determine how much of your Social Security benefits is taxable. A qualified Roth IRA distribution, or a return of your regular Roth contributions, generally is not included in gross income and therefore generally does not increase that figure. The result still depends on your filing status, total income, tax-exempt interest, and whether the distribution is actually taxable.
This is a federal-income-tax distinction. You can owe ordinary income tax on an IRA distribution without owing tax on your Social Security benefits, and an IRA withdrawal by itself never guarantees that any Social Security benefit will be taxable.
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Why an IRA withdrawal can change the tax on Social Security
The IRS does not decide Social Security taxation by looking at the IRA account type alone. It uses a worksheet that combines:
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- Taxable income other than your benefits; and
- Tax-exempt interest, including interest from municipal bonds.
That combined figure is compared with a base amount for your filing status. A taxable traditional IRA distribution is generally part of the second item, so it can push the worksheet total above one or more thresholds. A qualified Roth distribution excluded from gross income generally is not added to that total. The IRS explains the calculation in Publication 915, Social Security and Equivalent Railroad Retirement Benefits.
The calculation concerns the portion of benefits included in taxable income. It is separate from the ordinary income-tax treatment of the IRA distribution itself. For example, a traditional IRA withdrawal can be taxable as ordinary income even in a year when your Social Security benefits remain entirely nontaxable.
How the Social Security worksheet works for 2025 returns
Publication 915 (2025) provides the worksheet rules for preparing 2025 federal returns. It was prepared jointly by the Internal Revenue Service, the Social Security Administration, and the Railroad Retirement Board, according to the IRS description at About Publication 915. The thresholds below are 2025-return figures, not permanent amounts.
Step 1: Calculate the worksheet total
Start with half of your Social Security benefits. Add taxable income other than Social Security, then add tax-exempt interest. The result is the amount the worksheet compares with your base amount.
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In shorthand:
Worksheet total = one-half of Social Security benefits + taxable income other than benefits + tax-exempt interest
A traditional IRA withdrawal generally increases the taxable-income component by its taxable portion. A qualified Roth withdrawal generally contributes nothing to that component because it is excluded from gross income. Tax-exempt interest still counts for this worksheet even though it is not ordinarily subject to federal income tax.
Step 2: Compare the total with your filing-status base amount
For 2025 returns, the base amounts listed in Publication 915 are:
| Filing status | Base amount used by the worksheet |
|---|---|
| Single | $25,000 |
| Head of household | $25,000 |
| Qualifying surviving spouse | $25,000 |
| Married filing jointly | $32,000 |
| Married filing separately, lived apart from spouse for the entire year | $25,000 |
| Married filing separately, lived with spouse at any time during the year | $0 |
If the worksheet total is below the applicable base amount, the worksheet generally produces no taxable Social Security benefits. Reaching or exceeding a base amount does not make every dollar of benefits taxable; the worksheet determines the includible portion.
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Step 3: Understand the 50% and 85% limits
Under the initial range, as much as 50% of benefits can be included in taxable income. The higher-income rules can increase the maximum includible share to 85%. For 2025, Publication 915 identifies the higher-level condition as a worksheet total over $34,000 for single filers or over $44,000 for married filing jointly. The $44,000 condition also applies to a married person filing separately who lived with a spouse at any time during the year.
These percentages describe the share of benefits included in taxable income, not your tax rate. An “85% taxable” result does not mean an 85% federal tax rate. Your actual tax depends on the resulting taxable income and the tax rates that apply to your return.
Traditional IRA withdrawals: what enters the calculation
The IRS states in Publication 590-B (2025): “In general, distributions from a traditional IRA are taxable in the year you receive them.” That taxable distribution is generally added to the other-income side of the Social Security worksheet.
The gross withdrawal is not always the taxable amount
Many people treat the account statement’s distribution amount as the number that matters. The worksheet instead follows the taxable portion of the distribution. If all of your traditional IRA contributions were deductible and the account contains no after-tax basis, the distribution will generally be fully taxable. If you made nondeductible contributions or rolled after-tax money into an IRA, part of the distribution may be nontaxable.
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Publication 590-B and the IRS instructions for Form 8606 explain how basis is tracked and how the nontaxable portion is calculated. Form 8606 is the key record when an IRA contains nondeductible contributions or other after-tax amounts. Until that calculation is made, you cannot reliably say that the full withdrawal will increase the worksheet total.
How a traditional withdrawal affects two separate tax questions
- Tax on the IRA distribution: The taxable part is generally included in your ordinary taxable income for the year received.
- Tax on Social Security: That same taxable part generally increases the worksheet total used to determine whether benefits are includible and how much can be included.
The two results move together because the taxable IRA amount is part of your other income, but they are not the same tax. A withdrawal can create ordinary income while the Social Security calculation still produces no taxable benefits if the total remains below your filing-status base amount.
Roth IRA withdrawals: when they stay out of the worksheet
Roth treatment depends on what part of the distribution you are taking and whether the distribution meets the qualification rules. The IRS says in Publication 525 (2025), “Qualified distributions from a Roth account aren’t included in income.” Publication 590-B also states that qualified Roth IRA distributions and distributions that are a return of regular contributions are not included in gross income.
Qualified distributions
A qualified Roth IRA distribution is generally excluded from gross income. Because it is not gross income, it generally does not increase the other-income figure in the Social Security worksheet. The exclusion applies only when the distribution satisfies the applicable qualification requirements.
Returns of regular contributions
A distribution that simply returns your regular Roth contributions is generally not included in gross income. Contributions were made with money that was already taxed, so taking those contributions back is treated differently from taking out earnings. Keep records that allow you to distinguish contributions from earnings.
Nonqualified distributions and the five-tax-year rule
Not every Roth withdrawal is automatically tax-free. Publication 525 notes that a distribution made before the end of the relevant five-tax-year period is not qualified, and other qualification conditions also apply. A nonqualified distribution can include taxable earnings. Any taxable earnings included in your income can increase the Social Security worksheet total, just as other taxable income can.
Therefore, the useful question is not simply “Is this a Roth withdrawal?” It is “Is this distribution a return of regular contributions, or does it meet the rules for a qualified distribution?” If neither description fits, determine whether earnings are taxable before assuming the withdrawal has no effect on Social Security taxation.
Traditional versus Roth: the federal comparison
| Issue | Traditional IRA withdrawal | Roth IRA withdrawal |
|---|---|---|
| General federal income-tax treatment | Generally taxable in the year received. A distribution can be partly nontaxable when it includes basis from nondeductible contributions or other after-tax amounts. | Qualified distributions and returns of regular contributions are generally excluded from gross income. A nonqualified distribution can include taxable earnings. |
| Likely effect on the Social Security worksheet | The taxable portion generally enters other income and can raise the worksheet total. | A qualified distribution excluded from gross income generally does not add to the other-income figure. A taxable nonqualified portion can add to it. |
| Critical check before filing | Determine the taxable amount and use Form 8606 when basis applies. | Confirm that the payment is a qualified distribution or a return of regular contributions; do not assume every withdrawal is excluded. |
This comparison addresses federal income-tax treatment. It does not establish how a state taxes IRA distributions or Social Security benefits.
A step-by-step method for your own return
Use the following process with the worksheet for the tax year you are filing. The 2025 figures above should not be carried to another year without checking that year’s IRS publication.
- Identify your filing status. The base amount changes for single, head of household, qualifying surviving spouse, married filing jointly, and married filing separately. For married filing separately, note whether you lived with your spouse at any time during the year.
- Total your Social Security benefits. Use the benefit information for the year and calculate one-half of the amount as the worksheet requires.
- Classify the IRA distribution. For a traditional IRA, determine the taxable portion. If you have nondeductible contributions or other basis, complete the Form 8606 calculation. For a Roth IRA, identify whether the payment is a return of regular contributions, a qualified distribution, or a nonqualified distribution that may contain taxable earnings.
- Gather other taxable income. Include taxable wages, pensions, interest, dividends, capital gains, taxable IRA amounts, and other taxable items that belong in the worksheet’s other-income figure. The IRA distribution is only one component.
- Add tax-exempt interest. Include tax-exempt interest required by the worksheet. Municipal-bond interest can matter here even though it is generally exempt from ordinary federal income tax.
- Compute the worksheet total. Add half of benefits, taxable income other than benefits, and tax-exempt interest.
- Compare the total with the base amount and the applicable higher-level threshold. Use Worksheet A and Worksheet 1 in Publication 915 as directed for your filing situation. The worksheet, not the IRA account label, produces the taxable-benefit amount.
- Calculate the two taxes separately. Report the taxable IRA amount in the appropriate income section and report the taxable portion of Social Security produced by the worksheet. Do not substitute one figure for the other.
Illustrative examples of the difference
The following examples show how the worksheet responds to the taxable portion of a distribution. They are illustrations of the mechanics, not tax results for a particular household.
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Example 1: A qualified Roth withdrawal does not add to the worksheet
Assume a single filer receives $30,000 of Social Security benefits, has $10,000 of other taxable income, receives $2,000 of tax-exempt interest, and takes a $20,000 qualified Roth distribution. Half of the benefits is $15,000. The worksheet total is $15,000 + $10,000 + $2,000 = $27,000. The qualified Roth distribution is excluded from gross income, so it is not added. Because $27,000 is above the $25,000 single-filer base amount for 2025, the worksheet must be completed to determine the includible benefit amount; crossing the base does not make all $30,000 taxable.
Example 2: Replacing the Roth payment with a taxable traditional withdrawal
Use the same facts, but replace the qualified Roth payment with a $20,000 fully taxable traditional IRA distribution. The worksheet total becomes $15,000 + $10,000 + $20,000 + $2,000 = $47,000. That exceeds the $34,000 higher-level threshold identified for single filers in Publication 915, so the higher-income rules apply and as much as 85% of benefits can be included in taxable income. The exact amount still comes from the IRS worksheet.
Example 3: A traditional distribution with basis
Assume a $20,000 traditional IRA distribution includes $8,000 of basis determined under Form 8606. Only the $12,000 taxable portion generally enters the other-income figure. Treating the entire $20,000 as taxable would overstate the worksheet total and could overstate the taxable Social Security amount. The correct basis calculation depends on the account’s contribution and rollover history.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes and how to correct them
“Any IRA withdrawal makes Social Security taxable.”
Why it is wrong: The IRS compares a combined worksheet total with a filing-status base amount. A withdrawal can leave the total below the applicable threshold.
Correction: Run the worksheet using half of benefits, taxable other income, and tax-exempt interest.
“The whole traditional IRA check is added.”
Why it is wrong: After-tax basis can make part of a traditional distribution nontaxable.
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“Roth withdrawals never count.”
Why it is wrong: The exclusion applies to qualified distributions and returns of regular contributions. A nonqualified distribution can include taxable earnings.
Correction: Check the five-tax-year requirement and the other qualification conditions before treating a Roth payment as excluded.
“Eighty-five percent taxable means an 85% tax rate.”
Why it is wrong: The percentage is the maximum share of benefits included in taxable income under the higher-income rules.
Correction: Apply your ordinary federal tax rates to the taxable income produced after the worksheet is completed.
“Tax-exempt interest is irrelevant.”
Why it is wrong: The Social Security worksheet adds tax-exempt interest even though it is generally exempt from ordinary federal income tax.
Correction: Include the interest required by Publication 915 when calculating the worksheet total.
Questions to settle before taking a distribution
- Which tax year’s Publication 915 applies, and have that year’s thresholds changed?
- What is your filing status, including whether a married-filing-separately taxpayer lived with a spouse during the year?
- For a traditional IRA, do you have nondeductible contributions or after-tax rollover basis?
- For a Roth IRA, are you withdrawing regular contributions, taking a qualified distribution, or receiving earnings in a nonqualified distribution?
- What other taxable income and tax-exempt interest will appear on the return?
- Have you separated the ordinary income tax on the IRA distribution from the separate calculation of taxable Social Security benefits?
Keeping distribution records, contribution-basis records, and the applicable IRS publication together makes the calculation easier to reproduce if the return is amended or questioned.
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The rules described here are federal rules from IRS publications. State income-tax treatment can differ, and this explanation cannot determine an individual household’s tax result without that household’s complete income, basis, benefits, deductions, and filing details. Check the publication for the tax year being filed and use the worksheets it specifies rather than relying on a threshold from an earlier year.
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