I assume you are referring to the impact of self-employment earnings on social security.
Generally, up to 85% of your social security benefits may be taxed if your "provisional" income exceeds the "specified base amoount". Provisional income is your AGI plus any tax-exempt interest, education interest and tuition expenses deducted, foreign earned income excluded and one-half of your social security benefits.
The amount of social security subject to taxation is the lesser of one-half of your social security benefits or one-half of the provisional income in excess of $32,000 if filing as MFJ ($25,000 if single or MFS). If your provisional income is in excess of $44,000 ($34,000 if filing as single or MFS) then you must include in income the lesser of 85% of your social security benefits or 85% of the excess of the provisional income over the base amount (i.e. $44k or $34k) plus one-half of your social security benefit (or $6,000, whichever is less).
Currently, your social security payments received prior to your full retirement age will be reduced by $1 for every $2 you earn above $12,000 (adjusted annually for inflation). In the calendar year in which your reach your full retirement age, your SSA benefits will be reduced $1 for every $3 above th eannual limit up to the month prior to reaching full retirement age. Once you reach full retirement age, benefits are no longer reduced because of earnings.
Full retirement age is the age at which you may retire with full social security benefits.
Because it is impossible for me to identify and consider ALL the relevant facts, this advice is not intended or written to be used for the purpose of avoiding penalties, and cannot be used for that purpose.