### Question
How does Income Taxes define social security retirement age?


### Answer
Under *26 U.S.C. § 415*, **social security retirement age** is defined as:

> the age used as the retirement age under section 216(l) of the Social Security Act, except that such section shall be applied—



(A) without regard to the age increase factor, and



(B) as if the early retirement age under section 216(l)(2) of such Act were 62

#### Citation:
  - *26 U.S.C. § 415*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

