What is combined income?
The IRS calls it combined income, or provisional income — it's your adjusted gross income, plus any tax-exempt interest, plus half your Social Security benefit. If that total exceeds $25,000 for a single filer (or $32,000 married), some of your SS becomes taxable.
Can you reduce taxes on Social Security?
Yes, a few ways. Roth withdrawals don't count toward combined income, so shifting some IRA money to Roth before you claim SS can lower the taxable percentage. Qualified Charitable Distributions from an IRA also satisfy RMDs without adding to combined income. Timing matters a lot here.
Do states tax Social Security?
Most don't. As of 2025, nine states may tax Social Security benefits: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont, and West Virginia — each with their own thresholds and exemptions.
If your combined income is just above a threshold, a small IRA withdrawal reduction or a Roth conversion in a prior year could drop you below it. The difference between 50% and 85% taxable SS on a $24,000 benefit is $8,400 in additional taxable income.
Thinking about a Roth conversion to reduce this? See the tax cost first with our Roth conversion estimator.