Which states tax Social Security benefits in 2026?
The federal worksheet is only the first layer. Nine jurisdictions have no individual income tax, many subtract the federally taxable amount, and a smaller group uses its own age, AGI, phaseout or credit rule. Rows without a tax-year-2026 authority stay visibly unavailable.
Which states tax Social Security benefits in 2026?
This registry covers all 51 jurisdictions. 9 have no individual income tax, 33 have a full Social Security exclusion in the recorded rule, and 9 can leave some benefit in the state base because they use a tax, age, AGI, phaseout or credit rule. 7 rows are not promoted by the checker until a tax-year-2026 instruction is captured. Federal taxable benefits still begin with the existing Publication 915 provisional-income calculation.
- State rules normally start from the federally taxable portion, not the gross benefit shown on SSA-1099.
- A state subtraction and the federal senior deduction are separate rules.
- Missouri's source names age 62+ retirement benefits and disability benefits; an under-62 survivor case therefore returns judgment.
Source:State revenue departments and statutes; IRS Publication 915 for the federal layer
Check one state
For the federal taxable amount, use the Social Security calculator. AGI and gross benefits alone cannot reproduce every state worksheet.
| State | 2026 treatment | Mechanism / threshold | Evidence |
|---|---|---|---|
| Alabama | exempt | Federal Social Security benefits are excluded from Alabama taxable income. None. | Official source |
| Alaska | no income tax | Alaska has no individual income tax. Not applicable. | Official source |
| Arizona | exempt | Arizona subtracts the amount included in federal AGI under IRC §86. None. | Official source |
| Arkansas | exempt | The standing DFA rule excludes Social Security benefits from gross income. None in the standing rule. | Manual follow-up No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted. |
| California | exempt | California Schedule CA subtracts federally taxable Social Security. None. | Official source |
| Colorado | partial | Age 65+ may subtract all federally taxable benefits. Age 55–64 gets a full subtraction below fixed AGI thresholds; otherwise the pension/annuity cap is $20,000. Age 55–64: full subtraction at AGI ≤ $75,000 filing individually (single, HOH, QSS, MFS) or ≤ $95,000 joint; age 65+: full subtraction. | Official source |
| Connecticut | partial | Full subtraction below the filing-status AGI threshold; a worksheet computes a partial subtraction above it. Full if AGI < $75,000 single/MFS or < $100,000 MFJ/QSS/HOH; otherwise worksheet. | Official source |
| Delaware | exempt | Delaware excludes Social Security and Railroad Retirement benefits. None. | Official source |
| District of Columbia | exempt | D.C. subtracts federally taxable Social Security benefits. None in the standing subtraction. | Official source |
| Florida | no income tax | Florida has no individual income tax. Not applicable. | Official source |
| Georgia | exempt | Georgia Schedule 1 subtracts federally taxable Social Security. None. | Official source |
| Hawaii | exempt | Hawaii subtracts the federally taxable amount on Form N-11. None in the standing subtraction. | Manual follow-up No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted. |
| Idaho | exempt | Idaho does not tax Social Security benefits. None. | Official source |
| Illinois | exempt | Illinois subtracts federally taxed Social Security included in AGI. None. | Official source |
| Indiana | exempt | Indiana does not tax Social Security income. None. | Official source |
| Iowa | exempt | Iowa excludes Social Security benefits from taxable income. None. | Official source |
| Kansas | exempt | Kansas Statutes §79-32,117 subtracts federally included Social Security for tax years after 2023. None beginning with tax year 2024. | Official source |
| Kentucky | exempt | Kentucky does not tax Social Security income. None. | Official source |
| Louisiana | exempt | Louisiana excludes Social Security benefits taxed federally. None. | Official source |
| Maine | exempt | Maine Title 36 §5122(2)(C) subtracts Social Security included in federal AGI. None in the standing statute. | Official source |
| Maryland | exempt | Maryland continues to exempt federally taxable Social Security benefits. None. | Official source |
| Massachusetts | exempt | Massachusetts gross income excludes Social Security benefits. None. | Official source |
| Michigan | exempt | Michigan deducts SSA income included in federal AGI. None. | Official source |
| Minnesota | partial | Minnesota subtracts the greater of two amounts: the simplified subtraction (all federally taxable Social Security up to an AGI threshold, then phased down) or the alternate subtraction based on provisional income. Simplified subtraction in full at AGI up to $86,410 (single/HOH), $110,780 (joint/QSS), $55,390 (MFS). Above that it drops 10% per $4,000 of AGI or fraction ($2,000 for MFS); the alternate provisional-income method may give more. | Official source |
| Mississippi | exempt | Mississippi lists Social Security benefits as not taxable. None in the standing rule. | Manual follow-up No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted. |
| Missouri | partial | Retirement benefits are fully deductible at age 62+ and disability benefits are fully deductible; another benefit type below 62 needs review. Age 62+ or Social Security disability: 100% of the federally taxable amount; no income cap for 2024 and later. | Official source |
| Montana | taxed | Montana includes Social Security income to the extent it is included in federal taxable income. Federal treatment flows through; no Social Security subtraction. | Official source |
| Nebraska | exempt | Nebraska excludes 100% of federally taxable Social Security beginning in 2025. None. | Official source |
| Nevada | no income tax | Nevada imposes no individual income tax. Not applicable. | Official source |
| New Hampshire | no income tax | New Hampshire repealed its interest-and-dividends tax after 2024 and has no wage or benefit income tax. Not applicable. | Official source |
| New Jersey | exempt | New Jersey excludes Social Security benefits from gross income. None in the standing rule. | Manual follow-up No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted. |
| New Mexico | partial | New Mexico exempts federally taxable Social Security when federal AGI does not exceed the filing-status ceiling. AGI not over $100,000 single; not over $150,000 MFJ/QSS/HOH; not over $75,000 MFS. | Official source |
| New York | exempt | New York subtracts federally taxable Social Security and Tier 1 railroad benefits. None. | Official source |
| North Carolina | exempt | North Carolina Schedule S deducts the federally taxable amount. None. | Official source |
| North Dakota | exempt | N.D.C.C. §57-38-30.3 subtracts benefits included in federal AGI under IRC §86. None in the standing statute. | Official source |
| Ohio | exempt | Ohio Revised Code §5747.01(A)(5)(a) deducts Title II Social Security benefits. None in the standing statute. | Official source |
| Oklahoma | exempt | Oklahoma Schedule 511-A subtracts Social Security included in federal AGI. None. | Official source |
| Oregon | exempt | Oregon subtracts federally taxable Social Security. None. | Official source |
| Pennsylvania | exempt | Pennsylvania does not tax Social Security benefits. None. | Official source |
| Rhode Island | partial | Full subtraction requires Social Security full retirement age and AGI below annually indexed thresholds. Await the tax-year-2026 RI subtraction thresholds. Watch: Replace the 2025 $107,000/$133,500 figures when Rhode Island publishes 2026 thresholds. | Manual follow-up The February 2026 DOR guide publishes tax-year-2025 thresholds, not 2026 figures. |
| South Carolina | exempt | S.C. Code §12-6-1120(4) removes IRC §86 from South Carolina gross income. None in the standing statute. | Official source |
| South Dakota | no income tax | South Dakota has no individual income tax. Not applicable. | Official source |
| Tennessee | no income tax | Tennessee repealed the Hall income tax for tax periods beginning in 2021. Not applicable. | Official source |
| Texas | no income tax | The Texas Constitution bars an individual net-income tax without voter approval. Not applicable. | Official source |
| Utah | partial | Utah uses a nonrefundable credit for federally taxable Social Security, phased out by modified AGI. Await tax-year-2026 TC-40 instructions and indexed phaseout figures. Watch: Replace phaseout figures from the 2026 TC-40 instructions when posted. | Manual follow-up The source is the 2025 TC-40 instructions; the 2026 indexed phaseout values are not yet published. |
| Vermont | partial | Vermont fully or partly subtracts federally taxable benefits based on filing status and AGI. Await tax-year-2026 Form IN-112 thresholds. Watch: Replace the 2025 phaseout bands when 2026 Form IN-112 is posted. | Manual follow-up The current DOR page labels its table as tax year 2025; the 2026 indexed table is not yet published. |
| Virginia | exempt | Virginia subtracts any federally taxable Social Security amount. None. | Official source |
| Washington | no income tax | Washington has no individual income tax in 2026. Not applicable for 2026. Watch: Enacted 2026 S.B. 6346 applies from 2028 and starts from federal AGI: “Washington base income means federal adjusted gross income as modified under sections 302 through 308 and 401 through 407 of this act.” The enacted modification list contains no Social Security subtraction, so the IRC §86 amount already in federal AGI enters that future base; this is an inference from §§101(11) and 301, not an express Social Security clause. | Official source |
| West Virginia | exempt | The phaseout completed in tax year 2026: 100% of Social Security included in federal AGI is subtracted at every income. None beginning in 2026. Watch: Phase-in completed for tax years beginning January 1, 2026. | Official source |
| Wisconsin | exempt | Wisconsin excludes Social Security benefits. None. | Official source |
| Wyoming | no income tax | Wyoming has no individual income tax. Not applicable. | Official source |
State Social Security questions
Do any states tax Social Security benefits in 2026?
9 registry rows can leave some federally taxable Social Security in the state tax base, including one state that follows federal treatment. Other rows either have no individual income tax, subtract Social Security, or are held for tax-year-2026 manual verification.
If Social Security is taxable federally, is it taxable by my state?
Not necessarily. Many states begin with federal AGI and then subtract the federally taxable benefit. A smaller group uses age, AGI, a phaseout, a credit or the federal result. Read the state row and its source.
Does the new federal senior deduction automatically reduce state tax?
No universal rule exists. It is a federal deduction, and each state's starting point and conformity law decide whether it affects the state return. The state Social Security rule is a separate question.
Why do some rows say manual review?
Annual thresholds or the tax-year-2026 return instructions were not available in the browser pass. The checker withholds a conclusion instead of carrying a prior-year figure forward as if it were current.
Compare the full retirement-income picture with Retirement Tax by State, the federal senior-deduction guide, IRMAA guide, and state take-home pay pages.
Related retirement tools
Sources & References
Primary references used for this content
Alabama — Alabama DOR — Income Exempt from Alabama Income Taxation
Federal Social Security benefits are excluded from Alabama taxable income.
View on revenue.alabama.gov
Alaska — Alaska DOR Tax Division — Personal Income Tax
Alaska has no individual income tax.
View on tax.alaska.gov
Arizona — Arizona Revised Statutes §43-1022
Arizona subtracts the amount included in federal AGI under IRC §86.
View on azleg.gov
Arkansas — Arkansas DFA — Individual Income Tax Regulation 1997-4
Manual follow-up: No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted.
View on dfa.arkansas.gov
California — California FTB — Social Security
California Schedule CA subtracts federally taxable Social Security.
View on ftb.ca.gov
Colorado — Colorado DOR — Social Security, Pensions, and Annuities
Age 65+ may subtract all federally taxable benefits. Age 55–64 gets a full subtraction below fixed AGI thresholds; otherwise the pension/annuity cap is $20,000.
View on tax.colorado.gov
Connecticut — Connecticut DRS — Tax Tips for Senior Citizens
Full subtraction below the filing-status AGI threshold; a worksheet computes a partial subtraction above it.
View on portal.ct.gov
Delaware — Delaware DOR — Personal Income Tax FAQs
Delaware excludes Social Security and Railroad Retirement benefits.
View on revenue.delaware.gov
District of Columbia — D.C. Code § 47-1803.02(a)(2)(L) — exclusions from District gross income
D.C. subtracts federally taxable Social Security benefits.
View on code.dccouncil.gov
Florida — Florida Constitution, Article VII, Section 5(a) — natural persons
Florida has no individual income tax.
View on flsenate.gov
Georgia — Georgia DOR — Retirees FAQ
Georgia Schedule 1 subtracts federally taxable Social Security.
View on dor.georgia.gov
Hawaii — Hawaii DOTAX — Form N-11 instructions
Manual follow-up: No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted.
View on files.hawaii.gov
Idaho — Idaho State Tax Commission — Seniors and retirees
Idaho does not tax Social Security benefits.
View on tax.idaho.gov
Illinois — Illinois DOR — Retirement Income
Illinois subtracts federally taxed Social Security included in AGI.
View on tax.illinois.gov
Indiana — Indiana DOR — Deductions
Indiana does not tax Social Security income.
View on in.gov
Iowa — Iowa DOR — Additional information
Iowa excludes Social Security benefits from taxable income.
View on revenue.iowa.gov
Kansas — Kansas Statutes §79-32,117
Kansas Statutes §79-32,117 subtracts federally included Social Security for tax years after 2023.
View on ksrevisor.gov
Kentucky — Kentucky DOR — Do I need to file?
Kentucky does not tax Social Security income.
View on revenue.ky.gov
Louisiana — Louisiana DOR — Retirement benefits exclusions
Louisiana excludes Social Security benefits taxed federally.
View on revenue.louisiana.gov
Maine — Maine Title 36 §5122
Maine Title 36 §5122(2)(C) subtracts Social Security included in federal AGI.
View on legislature.maine.gov
Maryland — Maryland Comptroller — Technical Bulletin 51
Maryland continues to exempt federally taxable Social Security benefits.
View on marylandcomptroller.gov
Massachusetts — Massachusetts DOR — Social Security
Massachusetts gross income excludes Social Security benefits.
View on mass.gov
Michigan — Michigan Treasury — Social Security taxation changes
Michigan deducts SSA income included in federal AGI.
View on michigan.gov
Minnesota — Minnesota DOR — Tax Year 2026 Inflation-Adjusted Amounts in Minnesota Statutes
Minnesota subtracts the greater of two amounts: the simplified subtraction (all federally taxable Social Security up to an AGI threshold, then phased down) or the alternate subtraction based on provisional income.
View on revenue.state.mn.us
Mississippi — Mississippi DOR — Individual Income Tax Checklist
Manual follow-up: No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted.
View on dor.ms.gov
Missouri — Missouri DOR — Pension FAQs
Retirement benefits are fully deductible at age 62+ and disability benefits are fully deductible; another benefit type below 62 needs review.
View on dor.mo.gov
Montana — Montana DOR — Tax Simplification Resource Hub
Montana includes Social Security income to the extent it is included in federal taxable income.
View on revenue.mt.gov
Nebraska — Nebraska DOR — 2022 legislative changes
Nebraska excludes 100% of federally taxable Social Security beginning in 2025.
View on revenue.nebraska.gov
Nevada — Nevada Department of Taxation — Tax Notes
Nevada imposes no individual income tax.
View on tax.nv.gov
New Hampshire — New Hampshire DRA — Interest & Dividends Tax
New Hampshire repealed its interest-and-dividends tax after 2024 and has no wage or benefit income tax.
View on revenue.nh.gov
New Jersey — New Jersey Division of Taxation — NJ-1040 instructions
Manual follow-up: No tax-year-2026 return instruction carrying this standing subtraction was available in the browser pass; re-check the 2026 resident instructions when posted.
View on nj.gov
New Mexico — New Mexico TRD — 2025 PIT-ADJ Instructions, Line 25
New Mexico exempts federally taxable Social Security when federal AGI does not exceed the filing-status ceiling.
View on realfile.tax.newmexico.gov
New York — New York Tax Department — Tax Expenditures
New York subtracts federally taxable Social Security and Tier 1 railroad benefits.
View on tax.ny.gov
North Carolina — NCDOR — Social Security and Railroad Retirement Benefits
North Carolina Schedule S deducts the federally taxable amount.
View on ncdor.gov
North Dakota — North Dakota Century Code, chapter 57-38
N.D.C.C. §57-38-30.3 subtracts benefits included in federal AGI under IRC §86.
View on ndlegis.gov
Ohio — Ohio Revised Code §5747.01
Ohio Revised Code §5747.01(A)(5)(a) deducts Title II Social Security benefits.
View on codes.ohio.gov
Oklahoma — Oklahoma Tax Commission — Income Tax Help Center
Oklahoma Schedule 511-A subtracts Social Security included in federal AGI.
View on oklahoma.gov
Oregon — Oregon DOR — Personal Income Tax
Oregon subtracts federally taxable Social Security.
View on oregon.gov
Pennsylvania — Pennsylvania DOR — Personal Income Tax FAQs
Pennsylvania does not tax Social Security benefits.
View on revenue.pa.gov
Rhode Island — Rhode Island Division of Taxation — Retirement Income Guide
Manual follow-up: The February 2026 DOR guide publishes tax-year-2025 thresholds, not 2026 figures.
View on tax.ri.gov
South Carolina — South Carolina Code §12-6-1120
S.C. Code §12-6-1120(4) removes IRC §86 from South Carolina gross income.
View on scstatehouse.gov
South Dakota — South Dakota DOR — Individuals: Taxes
South Dakota has no individual income tax.
View on dor.sd.gov
Tennessee — Tennessee DOR — Hall Income Tax
Tennessee repealed the Hall income tax for tax periods beginning in 2021.
View on tn.gov
Texas — Office of the Texas Governor — Why Texas
The Texas Constitution bars an individual net-income tax without voter approval.
View on gov.texas.gov
Utah — Utah State Tax Commission — 2025 TC-40 Instructions (Social Security Credit)
Manual follow-up: The source is the 2025 TC-40 instructions; the 2026 indexed phaseout values are not yet published.
View on files.tax.utah.gov
Vermont — Vermont Department of Taxes — Social Security Exemption
Manual follow-up: The current DOR page labels its table as tax year 2025; the 2026 indexed table is not yet published.
View on tax.vermont.gov
Virginia — Virginia Tax — Subtractions
Virginia subtracts any federally taxable Social Security amount.
View on tax.virginia.gov
Washington — Washington DOR — Income tax
Washington has no individual income tax in 2026.
View on dor.wa.gov
West Virginia — West Virginia Tax Division — 2026 Tax Expenditure Study
The phaseout completed in tax year 2026: 100% of Social Security included in federal AGI is subtracted at every income.
View on tax.wv.gov
Wisconsin — Wisconsin DOR — Retired Persons
Wisconsin excludes Social Security benefits.
View on revenue.wi.gov
Wyoming — Wyoming Legislative Service Office — Tax Summary
Wyoming has no individual income tax.
View on wyoleg.gov
✓Rules checked September 7, 2026. 44 rows carry a browser-sourced 2026 or standing authority; 7 are held for a tax-year-2026 return or indexed threshold.
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.