Add half of your Social Security benefits to your other income
Include tax-exempt interest in your other income
Determine your provisional income
Compare provisional income to IRS filing-status thresholds
If provisional income is below the first threshold, none of your Social Security is taxable
If provisional income is between the first and second thresholds, up to 50% of benefits may be taxable
If provisional income is above the second threshold, up to 85% of benefits may be taxable
Use the IRS worksheet or tax software to calculate the exact taxable amount
Report the taxable portion on your federal tax return