<P> Originally the benefits received by retirees were not taxed as income . Beginning in tax year 1984 , with the Reagan - era reforms to repair the system 's projected insolvency , retirees with incomes over $25,000 ( in the case of married persons filing separately who did not live with the spouse at any time during the year , and for persons filing as `` single '' ) , or with combined incomes over $32,000 ( if married filing jointly ) or , in certain cases , any income amount ( if married filing separately from the spouse in a year in which the taxpayer lived with the spouse at any time ) generally saw part of the retiree benefits subject to federal income tax . In 1984 , the portion of the benefits potentially subject to tax was 50 % . The Deficit Reduction Act of 1993 set the portion to 85 % . </P>
<P> Originally the benefits received by retirees were not taxed as income . Beginning in tax year 1984 , with the Reagan - era reforms to repair the system 's projected insolvency , retirees with incomes over $25,000 ( in the case of married persons filing separately who did not live with the spouse at any time during the year , and for persons filing as `` single '' ) , or with combined incomes over $32,000 ( if married filing jointly ) or , in certain cases , any income amount ( if married filing separately from the spouse in a year in which the taxpayer lived with the spouse at any time ) generally saw part of the retiree benefits subject to federal income tax . In 1984 , the portion of the benefits potentially subject to tax was 50 % . The Deficit Reduction Act of 1993 set the portion to 85 % . </P>
when did social security payments start being taxed
when did social security payments start being taxed
1984
1984