Social Security Quick Reference

Retirement Roadmap Academy  ·  2026 figures  ·  Updated as rules change

Full Retirement Age by Birth Year ↑ Back to top

People born on January 1 of any year should refer to the previous year.

All benefits (retirement, spousal, disability)
Year of birthFull retirement age
1943 – 195466
195566 and 2 months
195666 and 4 months
195766 and 6 months
195866 and 8 months
195966 and 10 months
1960 and later67
Survivor benefits only
Year of birthFull retirement age
1945 – 195666
195766 and 2 months
195866 and 4 months
195966 and 6 months
196066 and 8 months
196166 and 10 months
1962 and later67
Age-Based Reductions & Increases ↑ Back to top
Assuming FRA of 67. Filing early permanently reduces your benefit; filing after FRA increases it up to age 70 for individual benefits only.
Annual percentages by filing age
Filing age Individual benefit (% of PIA) Spousal benefit (% of higher earner's FRA benefit) Survivor benefit (% of deceased's PIA)
60N/AN/A71.50%
61N/AN/A75.58%
6270.00%65.00%79.65%
6375.00%70.00%83.72%
6480.00%75.00%87.79%
6586.67%83.33%91.86%
6693.33%91.67%95.93%
67 (FRA)100.00%100.00%100.00%
68108.00%100.00%100.00%
69116.00%100.00%100.00%
70124.00%100.00%100.00%
Individual benefit — monthly reduction/increase
− 5/9 of 1%36-month period before FRA
− 5/12 of 1%More than 36 months before FRA
+ 2/3 of 1%FRA to age 70 (delayed credits)
Spousal benefit — monthly reduction
− 25/36 of 1%36-month period before FRA
− 5/12 of 1%More than 36 months before FRA
No increaseBeyond full retirement age
Survivor benefit — monthly reduction

28.5% is the maximum reduction regardless of full retirement age. To find the monthly reduction rate, divide 28.5% by the number of months from age 60 to the survivor's full retirement age.

2026 Earnings Limit ↑ Back to top
AgeEarnings limitBenefit withheld
Age 62 – January 1 of year reaching FRA$24,480$1 for every $2 over limit
Year reaching full retirement age$65,160$1 for every $3 over limit
Full retirement age and beyondNo limitN/A
What counts as earnings
  • Gross wages
  • Net earnings from self-employment
What does NOT count
  • Pension payments
  • Annuity payments
  • IRA distributions
  • Dividends & interest income
  • Capital gains
2026 Social Security Benefit Formula ↑ Back to top
For workers who first become eligible in 2026 (by attaining age 62, becoming disabled, or dying before age 62). Your PIA (primary insurance amount) is your full retirement age benefit.
90% of the first $1,286 of average indexed monthly earnings (AIME)
+ 32% of AIME over $1,286 through $7,749
+ 15% of AIME over $7,749
= Primary Insurance Amount (PIA)
Tax on Social Security Benefits ↑ Back to top
Step 1 — Calculate combined income
Adjusted gross income (excluding Social Security)
+ Tax-exempt interest
+ 50% of your Social Security benefits
= Combined income
Step 2 — Apply combined income to thresholds
Single filerJoint filer% of SS subject to tax
$0 – $24,999$0 – $31,9990%
$25,000 – $34,000$32,000 – $44,000Up to 50%
Over $34,000Over $44,000Up to 85%
Family Benefits ↑ Back to top
Maximum % of your FRA benefit a family member can receive
Benefit type If you die If you retire or become disabled Age-based notes
Spousal benefit 100% (adjusted for survivor's filing age) 50% (adjusted for spouse's filing age) Spouse must be 62+ or caring for your child under 16 or disabled before 22.
Child in care benefit 75% 50% Payable to a spouse of any age caring for your child under 16, or disabled child.
Children's benefit 75% 50% Child under 18, or 19 if in high school, or any age if disabled before 22.
Family Maximum Benefit — 2026 Formula ↑ Back to top
For the family of a worker who becomes age 62 or dies in 2026 before attaining age 62, total benefits payable will not exceed:
150% of the first $1,643 of the worker's PIA
+ 272% of PIA over $1,643 through $2,371
+ 134% of PIA over $2,371 through $3,093
+ 175% of PIA over $3,093
Length of Marriage Rules ↑ Back to top
Minimum length of marriageBenefit type
9 monthsSurvivor benefits
1 yearSpousal retirement benefits
10 yearsDivorced spouse benefits

Some exceptions apply. See SSA.gov for full details.

Spousal Benefit Formula ↑ Back to top
½ of higher earner's FRA benefit
− lower earner's own FRA benefit
= Spousal top-off amount
(then adjusted for the lower earner's filing age)
If the lower earner's own benefit exceeds 50% of the higher earner's FRA benefit, no spousal top-off is payable. The lower earner simply receives their own benefit.
Medicare Premiums & IRMAA Surcharge — 2026 ↑ Back to top
Standard Part B premium: $202.90/month per person. IRMAA surcharges are based on your 2024 MAGI (two-year lookback) and are added per person, per month.
Bracket MFJ (2024 MAGI) Single (2024 MAGI) Part B surcharge (monthly) Total Part B (monthly) Part D surcharge (monthly)
0$218,000 or less$109,000 or less$0$202.90$0
1$218,001 – $274,000$109,001 – $137,000$81.20$284.10$14.50 + plan premium
2$274,001 – $342,000$137,001 – $171,000$202.90$405.80$37.50 + plan premium
3$342,001 – $410,000$171,001 – $205,000$324.60$527.50$60.40 + plan premium
4$410,001 – $749,999$205,001 – $499,999$446.30$649.20$83.30 + plan premium
5$750,000 or more$500,000 or more$487.00$689.90$91.00 + plan premium
Stopping Benefit Payments ↑ Back to top
Voluntary suspension

Available between FRA and age 70. During suspension you earn delayed retirement credits. However, benefits to anyone else collecting on your work history — except divorced spouses — will also be suspended. You cannot collect benefits on someone else's record during suspension.

Withdrawal of application (SSA-521) Do-over form

Allows you to rescind your election and claim higher benefits later. Requirements:

  • Must be submitted within 12 months of starting benefits
  • All benefits received must be repaid (including family benefits)
  • Can only be done once in your lifetime
Survivor Benefits — How the Benefit Amount Is Determined ↑ Back to top
Deceased
DID NOT
file for benefits
Died before full retirement age
Deceased's full retirement age benefit, adjusted for the survivor's filing age
Died after full retirement age
The benefit the deceased would have received on the day of death, adjusted for the survivor's filing age

Deceased
DID
file for benefits
Filed before full retirement age
The higher of: the actual benefit the deceased was receiving or 82.5% of the deceased's FRA benefit — adjusted for the survivor's filing age
Filed on or after full retirement age
The benefit amount the deceased was receiving at death, adjusted for the survivor's filing age

This guide is for general informational purposes only and reflects 2026 figures. It does not constitute financial, tax, or legal advice. Rules and figures are subject to change. Always consult with qualified financial, tax, and legal professionals before making decisions.