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The 2026 Cost-of-Living Adjustment ( COLA ) is set at 2.8% , beginning with payments in January 2026.

For those under Full Retirement Age (FRA) in 2026, the limit is $24,480/year ($2,040/month). ss.pptx

If filing as an individual, 50% of benefits are taxable if combined income is $25,000–$34,000, and up to 85% is taxable if over $34,000. Key presentation topics found in searches include: The 2026 Cost-of-Living Adjustment ( COLA ) is set at 2