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In addition, a portion of your Social Security benefits are included in gross income, regardless of your filing status, in any year the sum of half your Social Security plus all other income, including tax-exempt interest, exceeds $25,000 or $32,000 if you are married.
Unfortunately, Social Security income does not count as compensation, which you must have to be eligible to contribute to an IRA, so you need other income in addition to your benefits. Earning money, in turn, may affect your Social Security benefits.