Social Security Benefits Table
Base amount of modified AGI causing Social Security benefits to be taxable
Maximum earnings before Social Security benefits are reduced
Maximum compensation subject to FICA taxes
OASDI Tax Rate
Social Security Full Retirement Age

Base amount of modified AGI causing Social Security benefits to be taxable  
50% taxable85% taxable
Married Filing Jointly$32,000 - $44,000$44,001 +
Single$25,000 - $34,000$34,001 +

Maximum earnings before Social Security benefits are reduced
200720082009201020112012201320142015201620172018
Before full retirement age (lose $1 for every $2 of earnings) over$12,960$13,560$14,160$14,160$14,160$14,160$14,160$14,160$14,160$14,160$14,160$14,160
Year of full retirement age$34,440$36,120$37,680$37,680$37,680$37,680$37,680$37,680$37,680$37,680$37,680$37,680
After full retirementNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limit

Maximum compensation subject to FICA taxes
200720082009201020112012201320142015201620172018
OASDI (Social Security) maximum$97,500$102,000$106,800$106,800$106,800$110,100$113,700$117,000$118,500$118,500$127,200$128,400
HI (Medicare) maximumNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limitNo limit

OASDI Tax Rate
200720082009201020112012201320142015201620172018
Employee7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
Self-Employed15.30%15.30%15.30%15.30%15.30%15.30%15.30%15.30%15.30%15.30%15.30%15.30%
Note: The 7.65% tax rate is the combined rate for Social Security, inclusive of Medicare. The Social Security (OASDI) is 6.20% on earnings up to the applicable taxable maximum amount (see below). The Medicare portion (HI) is 1.45% on all earnings.

Social Security Full Retirement Age
Year of birthAge full benefits
1937 or earlier65
193865 & 2 months
193965 & 4 months
194065 & 6 months
194165 & 8 months
194265 & 10 months
1943-195466
195566 & 2 months
195666 & 4 months
195766 & 6 months
195866 & 8 months
195966 & 10 months
1960 & later67
This text is italic

Source: http://www.ssa.gov

Related: Social Security Income