QI was told that if the combination of a pension, Social Security and income from a part-time job … is higher than a certain amount … your Social Security could be subjected to taxes. … I’m planning to retire, hopefully when I’m 62, and I … need to know if my Social Security would be subject to tax. …

D.D., North Providence, R.I.

A. It might. And to make matters worse, you must do a bunch of calculations just for the privilege of finding out whether your Social Security benefits will be slapped with federal income tax.

The calculations are too detailed to reprint here. But to give you an idea of how all this stuff may affect you, here’s a summary from Mark Higgins, professor of accounting at the University of Rhode Island:

Add up all your income (including your tax-exempt income). Next, add in half of your Social Security benefits.

If the total exceeds a certain amount ($25,000 if you’re single, $32,000 if you’re married), up to 50 percent of your Social Security benefits will be taxed.

If the total is higher ($34,000 if you’re single, $44,000 if you’re married), up to 85 percent of your Social Security benefits will be taxed.

An IRS lawyer, in a letter the agency made public earlier this year, said, “As a general rule, if the only source of a recipient’s income is Social Security benefits, then those benefits are not subject to (federal) income tax. However, a portion of Social Security benefits may be taxable if the recipient receives other income in addition to Social Security benefits. …”

There is some good news here. The new tax law President Bush signed in June lowered most tax rates and made certain other changes that may help you. As a result, you may see a net tax savings, even if your Social Security benefits continue to be taxed, Higgins said.

Neil Downing, a Providence Journal staff writer, wrote “The New IRAs and How to Make Them Work for You.”