26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
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> Official source: https://uscode.house.gov/quicksearch/get.plx?title=26§ion=86 — Internal Revenue Code text as published by the U.S. House Office of the Law Revision Counsel, USLM bulk release point 119-102, retrieved 2026-09-09. Cite as: IRC § 86. **Statutory text only** — editorial notes, amendment history and effective-date notes are omitted; confirm currency for amendments after the release point.
(a) In general › (1) In general Except as provided in paragraph (2), gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes social security benefits in an amount equal to the lesser of— (A) one-half of the social security benefits received during the taxable year, or (B) one-half of the excess described in subsection (b)(1).
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