{
 "protocol": "verified-facts/0.3",
 "key": "us/social-security-benefits/taxation-base-amount-single",
 "label": "Base amount for taxing benefits: single, head of household, qualifying surviving spouse, or married filing separately and apart all year",
 "value": 25000,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2025-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/publications/p915",
 "quote": "$25,000 if you are single, head of household, or qualifying surviving spouse; $25,000 if you are married filing separately and lived apart from your spouse for all of 2025",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "sourceCheckedAt": "2026-11-02",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "scope": "Benefit rules read from ssa.gov in a browser (ssa.gov answers 403 to automated fetches); the taxation amounts are from IRS Publication 915 (2025), the latest edition. Keys ending -2027 hold SSA figures already published for 2027; unsuffixed keys hold the 2026 value.",
 "hash": "sha256:7db8fe67f207d4deff9b7114fef57483c7d38b85cb046f3005b35f56f84faddb",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..axpvO4SVhpTwdNCihcIFVKUPgwYIfYDDgY_oILaSDS1MzOoY7mMYYSytsUcerigaidqOaIZT4rv3Atmcky3JBQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/social-security-benefits/taxation-base-amount-single",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/publications/p915"
 }
}