{ "_about": "Dated source table for the Social Security decision modeler. One file, one year, every figure cited. Mirrors the 70-numbers-2026.md discipline: anything not confirmed for 2026 is marked CONFIRM and must NOT be rendered as fact. Estimates only; official figures come from the member's own Social Security Statement at ssa.gov. The Senior Desk is not the Social Security Administration and is not affiliated with or endorsed by it.", "data_year": 2026, "last_verified": "2026-07-25", "sources": { "cola": "SSA, 2026 Cost-of-Living Adjustment fact sheet, https://www.ssa.gov/cola/", "earnings_test": "SSA, 2026 Cost-of-Living Adjustment fact sheet, https://www.ssa.gov/cola/", "fra": "SSA, Starting Your Retirement Benefits Early / Full Retirement Age, https://www.ssa.gov/benefits/retirement/planner/agereduction.html", "reduction": "SSA, Benefit Reduction for Early Retirement, https://www.ssa.gov/oact/quickcalc/earlyretire.html", "drc": "SSA, Delayed Retirement Credits, https://www.ssa.gov/benefits/retirement/planner/delayret.html", "spousal": "SSA, Benefits For Your Spouse, https://www.ssa.gov/oact/quickcalc/spouse.html", "survivor": "SSA, If You Are The Survivor, https://www.ssa.gov/benefits/survivors/ifyou.html", "divorced": "SSA, Benefits For Your Divorced Spouse, https://www.ssa.gov/benefits/retirement/planner/applying7.html", "taxation": "SSA, Income Taxes And Your Social Security Benefit, https://www.ssa.gov/benefits/retirement/planner/taxes.html; IRS Publication 915", "irmaa": "CMS / Medicare.gov, Medicare costs and the income-related monthly adjustment amount", "bend_points": "SSA, Primary Insurance Amount and Benefit Formula Bend Points, https://www.ssa.gov/oact/cola/bendpoints.html" }, "cola_pct": {"value": 2.8, "source": "cola"}, "fra_by_birth_year": [ {"from": 1943, "to": 1954, "years": 66, "months": 0}, {"from": 1955, "to": 1955, "years": 66, "months": 2}, {"from": 1956, "to": 1956, "years": 66, "months": 4}, {"from": 1957, "to": 1957, "years": 66, "months": 6}, {"from": 1958, "to": 1958, "years": 66, "months": 8}, {"from": 1959, "to": 1959, "years": 66, "months": 10}, {"from": 1960, "to": null, "years": 67, "months": 0} ], "fra_source": "fra", "early_reduction": { "source": "reduction", "first_36_months_fraction_of_1pct_per_month": [5, 9], "beyond_36_months_fraction_of_1pct_per_month": [5, 12], "note": "Own retirement benefit is reduced 5/9 of one percent for each of the first 36 months before full retirement age, then 5/12 of one percent for each earlier month." }, "delayed_retirement_credit": { "source": "drc", "fraction_of_1pct_per_month": [2, 3], "per_year_pct": 8, "stops_at_age": 70, "applies_to_birth_years": "1943 and later", "note": "Credits are added for each month benefits are delayed past full retirement age, up to age 70. They apply to the worker's own record only, never to a spousal benefit." }, "spousal": { "source": "spousal", "max_pct_of_worker_pia": 50, "first_36_months_fraction_of_1pct_per_month": [25, 36], "beyond_36_months_fraction_of_1pct_per_month": [5, 12], "earns_delayed_credits_past_fra": false, "note": "A spousal benefit is worth up to 50% of the worker's primary insurance amount at the spouse's full retirement age. It is reduced if claimed earlier. It earns NO delayed retirement credits, so waiting past full retirement age adds nothing to a spousal benefit." }, "survivor": { "source": "survivor", "max_pct_of_deceased_benefit": 100, "min_pct_if_claimed_at_earliest": 71.5, "earliest_claim_age": 60, "note": "A surviving spouse can receive up to 100% of what the deceased was receiving, including any delayed retirement credits the deceased earned. Claimed at the survivor's own full retirement age it is 100%; claimed at the earliest age it is reduced to 71.5%. The household keeps the higher of the two benefits, so the higher earner's delay permanently raises the floor for whoever outlives the other." }, "divorced_spouse": { "source": "divorced", "marriage_years_required": 10, "note": "Educational only. A person may be able to claim on an ex-spouse's record after a marriage that lasted at least 10 years, subject to other rules. This is not an eligibility determination." }, "earnings_test": { "source": "earnings_test", "under_fra_annual_limit": 24480, "under_fra_withhold": [1, 2], "reach_fra_annual_limit": 65160, "reach_fra_withhold": [1, 3], "note": "Before full retirement age, some benefits are withheld if earnings exceed the limit: $1 for every $2 over the lower limit, or $1 for every $3 over the higher limit in the year full retirement age is reached. Withheld benefits are NOT lost — Social Security recomputes the benefit at full retirement age to credit the withheld months." }, "benefit_taxation": { "source": "taxation", "not_inflation_indexed": true, "provisional_income": { "single": {"tier_50_start": 25000, "tier_85_start": 34000}, "married_joint": {"tier_50_start": 32000, "tier_85_start": 44000} }, "max_taxable_pct": 85, "lower_taxable_pct": 50, "note": "Whether benefits are taxed depends on provisional income. Up to 50% of benefits become taxable above the lower threshold and up to 85% above the higher threshold. These dollar thresholds are fixed in statute and are not adjusted for inflation. Links to the Tax Torpedo character." }, "irmaa": { "source": "irmaa", "status": "CONFIRM", "note": "The 2026 Medicare IRMAA income tiers were not confirmed when this file was written. They are named but NOT stated as fact. Links to the IRMAA Cliff character; a two-year MAGI lookback applies." }, "bend_points_2026": { "source": "bend_points", "status": "CONFIRM", "note": "The 2026 primary-insurance-amount bend points were not confirmed for this file. The calculator does not need them: the member enters the benefit estimate printed on their own Social Security Statement. Bend points are named for education only and are NOT stated as fact here." } }