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3. If the taxpayer’s Provisional Income exceeds the amount for their Filing Status, their income can be taxed up to the amount listed in the chart.

   1. Keep in mind that there are varying factors from return to return and it is up to the percentages listed in the chart. For example, if the taxpayer falls in the Provisional Income rate for 50% they may be taxed up to 50%, not necessarily the full 50%.

   2. If MFS and living with the spouse the entire year, all of your social security is subject to tax regardless of the provisional income amounts.