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Social Security Benefits Explained

Everything you need to know about when to claim and how to maximize your benefits.

14 min read|Last updated: January 2026

Social Security is the foundation of retirement income for most Americans, providing benefits to over 65 million people. Yet many retirees leave money on the table by claiming at the wrong time or not understanding how the system works. This guide will help you make informed decisions about your Social Security benefits.

The decisions you make about Social Security—especially when to claim—can mean a difference of hundreds of thousands of dollars over your lifetime. Let's break down everything you need to know.

How Social Security Benefits Are Calculated

Your Social Security retirement benefit is based on your lifetime earnings. Here's the simplified calculation process:

1

Calculate Your AIME

The SSA takes your 35 highest-earning years, adjusts them for inflation (wage indexing), and calculates your Average Indexed Monthly Earnings (AIME). If you worked fewer than 35 years, zeros are averaged in.

2

Apply the Benefit Formula

Your AIME is run through a formula with "bend points" that replaces a higher percentage of lower earnings. In 2026, the formula replaces 90% of the first $1,174, 32% of earnings between $1,174-$7,078, and 15% above $7,078.

3

Calculate Your PIA

The result is your Primary Insurance Amount (PIA)—the benefit you'd receive at your Full Retirement Age (FRA). Claiming early reduces this; claiming late increases it.

Check Your Estimated Benefit

Create an account at ssa.gov/myaccount to see your personalized benefit estimate based on your actual earnings history. This is the most accurate way to know what you'll receive.

Full Retirement Age (FRA)

Your Full Retirement Age is when you can receive 100% of your calculated benefit. FRA depends on your birth year:

Birth YearFull Retirement Age
1943-195466
195566 and 2 months
195666 and 4 months
195766 and 6 months
195866 and 8 months
195966 and 10 months
1960 or later67

For most people reading this guide, FRA is likely 67. This is an important benchmark because claiming before or after this age permanently adjusts your benefit.

How Claiming Age Affects Your Benefit

You can claim Social Security as early as 62 or as late as 70. Your claiming age permanently affects your monthly benefit:

Claiming at 62

-30%

Claiming 5 years early (FRA 67) permanently reduces your benefit by about 30%. A $2,000 benefit becomes $1,400.

Claiming at FRA (67)

100%

Receive your full calculated benefit (PIA). No reduction or increase.

Claiming at 70

+24%

Delaying 3 years past FRA increases benefits by 8% per year. A $2,000 benefit becomes $2,480.

Detailed Reduction/Increase Schedule

  • Each month before FRA (first 36 months): 5/9 of 1% reduction (~6.67%/year)
  • Each month before FRA (beyond 36 months): 5/12 of 1% reduction (~5%/year)
  • Each month after FRA (up to age 70): 2/3 of 1% increase (8%/year)

Note: There's no benefit to delaying past 70—credits stop accumulating.

When Should You Claim? Factors to Consider

The "best" claiming age depends on your individual circumstances. Here are the key factors:

Life Expectancy

If you expect to live into your mid-80s or beyond, delaying typically pays off. The "break-even" point where delaying beats claiming early is usually around age 80-82. If you have health issues suggesting a shorter lifespan, claiming earlier may make sense.

Need for Income

If you need the money to cover essential expenses and have no other income sources, claiming early may be necessary regardless of the reduction. However, if you can cover expenses with savings or part-time work, delaying is often worthwhile.

Spousal Considerations

For married couples, the higher earner delaying can significantly increase survivor benefits. When one spouse dies, the survivor gets the higher of the two benefits. A delayed, larger benefit protects the surviving spouse.

Other Retirement Income

If you have a pension, substantial 401(k)/IRA savings, or other income, you have more flexibility. You might delay Social Security while drawing from savings, essentially "buying" a larger guaranteed lifetime income.

Working in Your 60s

If you claim before FRA while still working, the earnings test may temporarily reduce your benefits (though these are recalculated later). After FRA, there's no earnings limit.

Spousal Benefits

Spouses may be eligible for benefits based on their partner's work record, even if they never worked or earned less. Here's how it works:

Spousal Benefit Rules

  • Maximum spousal benefit: 50% of the worker's PIA (benefit at FRA)
  • Eligibility: Must be married at least 1 year (or have qualifying child)
  • Claiming requirement: The worker must have filed for their own benefits
  • Age requirement: Spouse must be at least 62 (or any age if caring for qualifying child)
  • Reduction for early claiming: Spousal benefits are also reduced if claimed before FRA

Important: If you're eligible for both your own benefit and a spousal benefit, you'll receive the higher of the two, not both combined. The SSA automatically gives you the best option.

Divorced Spouse Benefits

If you were married for at least 10 years and are currently unmarried, you may claim benefits on your ex-spouse's record. This doesn't affect your ex's benefits or their current spouse's benefits.

Survivor Benefits

When a Social Security recipient dies, their surviving spouse may be eligible for survivor benefits:

  • Full survivor benefit: At FRA, the survivor receives 100% of the deceased's benefit
  • Reduced survivor benefit: Can claim as early as 60 (50 if disabled) with reduction
  • One-time death benefit: $255 lump sum payment
  • Children's benefits: Minor children may also receive benefits

Why the Higher Earner Should Consider Delaying

Because the survivor receives the higher of the two benefits, having the higher earner delay to 70 essentially "locks in" a larger benefit for whoever lives longer. This is especially valuable because women typically live longer than men and often have lower lifetime earnings.

Working While Collecting Benefits

If you claim Social Security before your Full Retirement Age while still working, the "earnings test" may temporarily reduce your benefits:

Situation2026 Earnings LimitReduction
Under FRA all year~$22,320$1 withheld for every $2 over limit
Year you reach FRA (months before FRA)~$59,520$1 withheld for every $3 over limit
At or after FRANo limitNo reduction

Good news: Benefits withheld due to the earnings test aren't lost forever. When you reach FRA, your benefit is recalculated to credit you for the months benefits were withheld, resulting in higher monthly payments going forward.

How Social Security Benefits Are Taxed

Depending on your total income, up to 85% of your Social Security benefits may be subject to federal income tax:

Combined Income*Single FilersMarried Filing Jointly
0% taxableBelow $25,000Below $32,000
Up to 50% taxable$25,000 - $34,000$32,000 - $44,000
Up to 85% taxableAbove $34,000Above $44,000

*Combined income = AGI + nontaxable interest + half of Social Security benefits

Many retirees are surprised to find their Social Security is taxable. Strategic withdrawal planning from other accounts can help manage this tax burden.

Key Takeaways

  • Check your estimate at ssa.gov—this is the most accurate way to know your benefit.
  • Full Retirement Age is 67 for most current workers (born 1960+).
  • Claiming at 62 reduces benefits by ~30%; delaying to 70 increases by ~24%.
  • Married couples should coordinate—the higher earner delaying protects the survivor.
  • Working before FRA may reduce benefits temporarily, but they're recalculated at FRA.
  • Up to 85% of benefits may be taxable depending on your total income.

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