file a federal tax return as an 'individual' and your combined income * is.You will pay tax on only 85 percent of your Social Security benefits, based on Internal Revenue Service (IRS) rules. This usually happens only if you have other substantial income in addition to your benefits (such as wages, self-employment, interest, dividends and other taxable income that must be reported on your tax return).
Some of you have to pay federal income taxes on your Social Security benefits.