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Does Tennessee tax Social Security benefits?
No. Tennessee Department of Revenue guidance says Social Security and pension income are not subject to Tennessee income tax. The state’s Hall income tax, which formerly applied to specified interest and dividend income, was repealed for tax periods beginning January 1, 2021 or later. The Tennessee Department of Revenue explains the treatment of retirement income in its guidance on pensions, Social Security, 401(k)s, and IRA distributions and its Hall Income Tax page.
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That state answer does not settle your federal return. A Tennessee resident can owe federal income tax on part of Social Security benefits even though Tennessee does not tax those benefits. Keep the two systems separate when estimating retirement taxes or reviewing a return.
Which tax year do the federal rules cover?
The figures below are for tax year 2025—income and benefits received during 2025, generally reported on a federal return filed in 2026. The IRS’s final Publication 915 for 2025 provides the benefit-tax calculation and reporting guidance for that year.
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Do not use the 2025 figures as established thresholds for 2026 income. The IRS document available for 2026 is marked as a draft, not final guidance. Check the final publication and tax-year forms before applying rules to 2026 benefits or a later return: IRS Publication 915 (2026), draft.
How does federal tax on Social Security work?
The IRS first determines how much of your benefits may be taxable; it does not simply apply a tax rate to every Social Security payment. The 2025 calculation compares a figure often described as “combined income”—one-half of your Social Security benefits plus other income, including tax-exempt interest—with a base amount tied to filing status. When the comparison is above the applicable base, some benefits may be included in federal taxable income.
This means there is no simple rule that looks only at your Social Security payment or only at your wages. Retirement distributions, other income, and tax-exempt interest can affect the calculation. The IRS worksheet accounts for the relevant items, so a quick estimate that leaves out income or assumes tax-exempt interest is irrelevant may not match the result.
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“Taxable benefits” and “tax owed” are different amounts. The taxable portion is included in income on the return. Your eventual federal bill also depends on the rest of your income, deductions, credits, and other details of your tax situation. The base amounts used in this calculation are not ordinary income-tax brackets.
2025 base amounts by filing status
| Filing status | 2025 base amount | Important qualification |
|---|---|---|
| Single | $25,000 | IRS Publication 915 (2025) |
| Head of household | $25,000 | IRS Publication 915 (2025) |
| Qualifying surviving spouse | $25,000 | IRS Publication 915 (2025) |
| Married filing jointly | $32,000 | IRS Publication 915 (2025) |
| Married filing separately | $25,000 if spouses lived apart for all of 2025; $0 if they lived together at any time during 2025 | IRS Publication 915 (2025) |
These figures are the benefit calculation’s base amounts, not a promise that benefits below a threshold are the only income relevant to your tax return. To determine whether any benefits are taxable, follow the IRS worksheet for the correct year rather than treating a base amount as a stand-alone income limit. Being above a base amount also does not mean that the full benefit is taxable.
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How much of your benefits can be taxable?
Depending on the calculation, up to 50% of benefits may be taxable, and in specified higher-income circumstances up to 85% may be taxable. The percentage describes the maximum share of the benefit that can be included in taxable income; it is not the tax rate you pay. Your tax rate applies through the federal income-tax calculation, not as a flat 85% charge on Social Security.
The worksheet is the way to find the taxable portion for your circumstances. The base amount, the percentage of benefits that may be included, and the final tax bill answer three different questions: when benefits may be taxable, how much of the benefit may enter taxable income, and what tax you ultimately owe after the rest of your return is considered.
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Whose income counts on a joint return?
For married couples filing jointly, the IRS combines both spouses’ income and Social Security benefits for this calculation—even if only one spouse received benefits. A spouse’s wages, retirement distributions, or other income may therefore affect how much of the recipient’s benefit is taxable.
Married filing separately has a distinct rule: for 2025, the base amount is $25,000 only if the spouses lived apart for the entire year; it is $0 if they lived together at any point during 2025. Because both filing status and living arrangements affect the calculation, use the IRS instructions that match your actual situation rather than assuming a single-person calculation applies.
How to check your own 2025 benefit calculation
- Identify the tax year and filing status. Use the 2025 rules for benefits received in 2025. Determine whether you file single, head of household, qualifying surviving spouse, married filing jointly, or married filing separately; for the last status, note whether you lived with your spouse at any time during 2025.
- Gather your benefit and income information. Use your Social Security benefit statement and records of other income. The calculation includes one-half of benefits and other income, including tax-exempt interest. Joint filers combine both spouses’ income and benefits.
- Use the IRS Publication 915 worksheet. Compare the worksheet’s combined-income figure with the base amount for your filing status. The IRS publication also addresses income items and circumstances that a simplified rule of thumb may miss.
- Read the result as an income inclusion, not a final bill. The worksheet determines the benefit amount that may be taxable. Your full tax liability depends on the rest of the return, so the taxable-benefit result by itself does not tell you what you owe.
- Check whether you must file and report benefits correctly. If you file Form 1040 or 1040-SR, the 2025 IRS instructions say to report net benefits from box 5 of Form SSA-1099 or RRB-1099 on line 6a and the taxable part on line 6b. If none are taxable, line 6b is zero.
The worksheet matters particularly if your return involves exclusions or less common income situations. Publication 915 lists items that should not simply be subtracted when making the comparison, including certain savings-bond interest, adoption benefits, student-loan interest, foreign earned income or housing exclusions, and income of bona fide residents of American Samoa or Puerto Rico. If any of these apply, use the detailed IRS instructions rather than a quick online estimate.
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For a practical review, keep the SSA-1099 or RRB-1099 with your other income records and make sure you are using forms and instructions for the same tax year as the benefits. If you are unsure how an exclusion or an unusual income item fits the worksheet, consult the publication’s instructions or get tax help rather than removing that item based on a general rule.
Do you need to file if Social Security is your only income?
The IRS says that if Social Security was your only income, your benefits generally are not taxable and you probably do not need to file a federal return. “Probably” matters: it is not an unconditional filing exemption, and your circumstances may create a separate filing requirement. Also, other income can make a return necessary even when the Social Security benefits themselves are not taxable.
If you do file, report net benefits on line 6a and enter the taxable portion on line 6b of Form 1040 or 1040-SR, following the applicable year’s instructions. If the worksheet shows no taxable benefits, line 6b is zero; that does not mean you should omit the benefit reporting when filing.
What changed for retirees in 2025 and 2026?
Two developments can be easy to misread. First, the Social Security Administration (SSA) said in July 2025 that “Nearly 90% of Social Security beneficiaries will no longer pay federal income taxes on their benefits.” That is SSA’s statement about the expected aggregate effect of new legislation, not a personal guarantee. It does not replace the IRS’s tax-year-specific calculation; your own result depends on your circumstances and the applicable rules. See the SSA statement, issued July 3, 2025 and corrected July 7, 2025.
Second, Social Security benefits increased by a 2.8% cost-of-living adjustment for 2026. SSA attributes that adjustment to the increase in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) from the third quarter of 2024 through the third quarter of 2025. A higher benefit amount can change the numbers entering a federal calculation, but the COLA does not change Tennessee’s state tax treatment. SSA’s 2026 COLA fact sheet describes the adjustment.
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The SSA statement and the COLA describe different things: one is an agency estimate of the legislation’s overall effect, and the other is an adjustment to benefit amounts. Neither substitutes for the IRS worksheet for the year you are filing. For planning, separate the question of Tennessee state treatment from the federal calculation, then confirm the rules and forms for that specific tax year.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Practical takeaways for Tennessee retirees
- For Tennessee state income tax: Social Security benefits are not subject to Tennessee income tax under the Department of Revenue’s guidance.
- For federal tax on 2025 benefits: apply the IRS Publication 915 worksheet for your filing status; the $25,000 and $32,000 base amounts are inputs to that calculation, not tax brackets.
- For couples: a joint return combines both spouses’ income and benefits, even when only one spouse receives Social Security.
- For filing decisions: nontaxable Social Security does not by itself prove that no return is required; other income or circumstances can still matter.
- For later years: confirm the final IRS guidance for the tax year in question instead of carrying 2025 figures forward.
Frequently Asked Questions
Do Tennessee retirees pay state tax on Social Security?
No. Tennessee Department of Revenue guidance says Social Security benefits are not subject to Tennessee income tax. Federal taxation is a separate question.
Will I owe federal tax on my Social Security benefits?
Possibly. For 2025, the IRS compares half your benefits plus other income, including tax-exempt interest, with a base amount determined by filing status. Use Publication 915’s worksheet for your situation; the taxable portion is not the same as your final tax bill.
Does my spouse’s income count if only I receive Social Security?
Yes, if you file a joint return. The IRS combines both spouses’ income and benefits for the calculation, even when only one spouse received Social Security.
Does 85% taxable mean the IRS takes 85% of my benefits?
No. Up to 85% is the maximum portion of benefits that may be included in taxable income in specified circumstances. It is not an 85% tax rate.
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Do I have to file a federal return if Social Security is my only income?
The IRS says benefits generally are not taxable in that situation and you probably do not need to file. That is not an unconditional exemption, and other income or circumstances can require a return even if benefits are not taxable.
How do I report Social Security on a 2025 return?
If you file Form 1040 or 1040-SR, report net benefits from box 5 of Form SSA-1099 or RRB-1099 on line 6a and the taxable portion on line 6b. If none are taxable, line 6b is zero. Follow the instructions for the applicable tax year.
Can I use the 2025 thresholds for benefits received in 2026?
Do not assume they carry forward. The IRS Publication 915 document available for 2026 is marked draft, so check the final IRS guidance and forms for that tax year.
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The Bottom Line
Tennessee does not tax Social Security benefits as state income, but federal tax may apply to part of them. For 2025 benefits, use the IRS Publication 915 worksheet for your filing status and household income; the base amounts are not tax brackets, and taxable benefits are not the same as tax owed. Check the final IRS rules for later tax years.
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