Maximum taxable income for social security -- per person or household?

I understand the max. taxable income for soc. security this year is $97,500. Is that per person if you're married filing jointly, or total household income?

Public Comments

1. i believe individually. and are you sure thats the max for soc sec or just for fderal income tax?
2. Social Security taxes are ALWAYS levied per person. Your filing status does not matter at all for SS withholdings.
3. yes, it's per person - has nothing to do with your tax return unless you worked 2 jobs and went over that limit of Soc sec taxable wages in 2007( 401k and section 125 deductions decrease your taxable wages compared to that limit). The limit increases to 102,000 for 2008
4. Per person. Being married and filing jointly has no effect on the social security payments.
5. Per person