County College of Morris is an equal opportunity and affirmative action institution and complies with Title IX, ADA and Civil Rights obligations. Quicklinks Academic Advisement
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.
A measure used by the IRS to determine if an individual's Social Security benefits are taxable. Provisional income is derived by adding the individual's gross income, tax-free interest, fifty percent of Social Security benefits and any other tax-free benefits, and subtracting any adjustments to income.