The 2026 Cost-of-Living Adjustment ( COLA ) is set at 2.8% , beginning with payments in January 2026.

If filing as an individual, 50% of benefits are taxable if combined income is $25,000–$34,000, and up to 85% is taxable if over $34,000. Key presentation topics found in searches include:

2020 Primer , 2018 Primer , 2019 Primer , 2013 Primer .