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Determining Taxable Amount. If your base income exceeds the limit for your filing group, you'll have to pay taxes on some of your Social Security benefits. If you're a single filer and your base income is between $25,000 and $34,000, you'll have to pay tax on up to 50 percent of your Social Security benefits.
In determining whether your Social Security benefits are subject to income tax, the IRS uses combined income. To figure your combined income, start with your adjusted gross income, and then add your nontaxable interest and dividends plus half of that year's Social Security benefit amount.he Social Security Administration does not count traditional IRA distributions as income in calculating your annual benefit amounts, but the Internal Revenue Service does count the same distributions in figuring your tax liability. Neither agency counts Roth IRA distributions as income.