What is the base amount for a 62-year-old married taxpayer filing separately for computing taxable Social Security benefits?

For a 62-year-old married taxpayer filing separately, the base amount used to determine if Social Security benefits are taxable is established at $25,000. This figure is significant because it serves as the threshold for calculating whether the taxpayer's Social Security benefits will be subject to federal income tax. When the taxpayer’s combined income exceeds this base amount, a portion of their Social Security benefits becomes taxable.

Married taxpayers filing separately face this specific base amount, which applies to them single or as head of household as well. Understanding these base amounts is crucial for taxpayers to plan their income and tax liabilities efficiently. In summary, choosing $25,000 reflects the correct base amount for determining the taxable portion of Social Security benefits for this specific filing status and age group.