Up to 85% of Social Security benefits may be included in taxable income. At what combined income thresholds does this maximum inclusion apply for a single filer?

For a single filer, up to 50% of Social Security benefits are included in taxable income when combined income (adjusted gross income plus nontaxable interest plus half of Social Security) exceeds $25,000. At combined income above $34,000, up to 85% of benefits become taxable. For married filing jointly the thresholds are $32,000 and $44,000. Managing income in early retirement through Roth conversions can strategically reduce future combined income and minimize the taxation of Social Security.