$25,000 / $32,000 Stayed Put: Frozen Social Security Tax Bases After IR-2026-133

Описание: News-contrast guide: IRS IR-2026-133 (November 5, 2026) and Rev. Proc. 2026-35 moved many tax year 2027 inflation lines — including the standard deduction ($16,600 single / married filing separately; $33,200 married filing jointly / qualifying surviving spouse; $24,925 head of household), the annual gift exclusion ($20,000), and the estate basic exclusion amount ($15,480,000) — while IRC §86 Social Security provisional-income base and adjusted-base amounts did not move. Frozen bases (IRC §86; IRS Notice 703 Rev. November 2026; Pub 915): $25,000 (single / head of household / qualifying surviving spouse / married filing separately lived apart all year); $32,000 (married filing jointly); $0 (married filing separately lived with spouse any time); adjusted bases $34,000 / $44,000. Inclusion ceilings under §86: up to 50% of benefits, then up to 85% of benefits can be included in gross income — that 85% figure is an inclusion ceiling, not an 85% tax rate. Tax year 2027 amounts generally apply to returns filed in 2028. This is not a remake of the evergreen taxable-Social-Security worksheet long or the extra-$1,000 marginal-pull episode — those stay linked. Optional different-statute pointer: enhanced senior deduction. No 2027 tax-owed math and no 2027 Part B / IRMAA figures. Educational content, not tax, legal, or personalized financial advice.

Deep dives (not remakes):
Taxable Social Security worksheet:    • Taxable Social Security: The Base Amount, ...  
Extra-$1,000 drag:    • The $850 Your $1,000 IRA Withdrawal Drags In  
Enhanced senior deduction:    • Counted Per Person: The $6,000 Senior Dedu...  
2027 standard deduction:    • $33,200 vs $32,200: The 2027 Standard Dedu...  

00:00 Intro: frozen bases after IR-2026-133
00:37 Chapter 1: What moved
01:16 Chapter 2: What did not move
02:06 Chapter 3: The comparison machine
03:12 Chapter 4: Myth vs fact
04:04 How the pieces fit
05:23 Illustrative example (Avery)
06:26 Decision rule, verify, disclaimer

Sources:
https://www.law.cornell.edu/uscode/te...
https://www.irs.gov/pub/irs-pdf/n703.pdf
https://www.irs.gov/publications/p915
https://www.irs.gov/newsroom/irs-rele...
https://www.irs.gov/pub/irs-drop/rp-2...
https://www.irs.gov/pub/irs-drop/rp-2...

Comment question: Which frozen base matches your filing status on the Notice 703 worksheet?

This is educational content about the frozen Social Security taxability base amounts after the November 5, 2026 inflation release. It is not tax, legal, or personalized financial advice. Northfork Media · Ledger Lab.