Which States Tax Social Security in 2019?

Social Security Benefits Are Not Taxed in 27 States and the District of Columbia

Studio shot of social security card and banknotes
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Less than half of all states impose income taxes on Social Security benefits. Thirty-seven states the District of Columbia don't tax benefits at all, and 13 others tax only a portion. Of these, six follow federal rules for determining the taxable portion of Social Security benefits.

The remaining seven states have their own rules for determining how much of a person's Social Security benefits are subject to tax.

Here's how it breaks down. States that exempt Social Security from taxation are noted in the second column. Those that do tax Social Security are noted in the third column. 

                                      NO               YES

Alabama

x

 

Alaska

x

 

Arizona

x

 

Arkansas

x

 

California

x

 

Colorado

 

x

Connecticut

 

x

Delaware

x

 

District of Columbia

x

 

Florida

x

 

Georgia

x

 

Hawaii

x

 

Idaho

x

 

Illinois

x

 

Indiana

x

 

Iowa

x

 

Kansas

 

x

Kentucky

x

 

Louisiana

x

 

Maine

x

 

Maryland

x

 

Massachusetts

x

 

Michigan

x

 

Minnesota

 x

Mississippi

x

 

Missouri

 

x

Montana

 

x

Nebraska

  

Nevada

x

 

New Hampshire

x

 

New Jersey

x

 

New Mexico

 

x

New York

x

 

North Carolina

x

 

North Dakota

 x

Ohio

x

 

Oklahoma

x

 

Oregon

x

 

Pennsylvania

x

 

Rhode Island

                      x

South Carolina

x

 

South Dakota

x

 

Tennessee

x

 

Texas

x

 

Utah

 

Vermont

 x

Virginia

x

 

Washington

x

 

West Virginia

 x

Wisconsin

x

 

Wyoming

x

 

States Where Social Security is Taxed

The following 13 states tax Social Security benefits at least to some extent:

Colorado 

Colorado exempts pension and annuity income, including Social Security benefits, based on the age of the taxpayers. If taxpayers report taxable Social Security benefits on their federal return, this federal taxable portion can qualify to be excluded from Colorado state tax under the Colorado .

Connecticut 

Connecticut partially or fully exempts Social Security benefits based on a person's filing status and income. 

Kansas 

Kansas exempts Social Security benefits from state tax based the taxpayer's income. If your federal adjusted gross income is , regardless of your filing status, your social security benefits are exempt from Kansas income tax. The exemption for Social Security benefits applies only to the extent the benefits are included in your federal adjusted gross income.

Minnesota 

Minnesota partially taxes Social Security benefits. The state taxed the same amount of Social Security income that was taxed federally until 2017. Beginning in 2018, the state allows a ranging from $2,250 to $4,500 depending on filing status, but this rule is subject to phaseouts at incomes of $77,000 for joint married filers, $60,200 for head of household and single filers, and $38,500 if you're married and file a separate return. 

Missouri 

Missouri from state tax as long as the person is age 62 or older and has adjusted gross income of $100,000 if married filing jointly, or $85,000 for all other filing statuses. Those who earn more than this might qualify if they're 62 or older or disabled.

Montana 

Montana law says, "Your Social Security benefits taxable to Montana may be different from what is taxable federally. You will need to complete , to determine your Montana taxable social security."

Nebraska 

Nebraska allows a included in federal adjusted gross income (AGI) if a taxpayer’s federal AGI is less than or equal to $58,000 for married couples, filing jointly, or $43,000 for all other tax returns." 

New Mexico 

New Mexico follows the federal rules for including a portion of Social Security benefits as part of taxable income. The state  to offset the tax on Social Security benefits. This credit is calculated on Form PIT-RC.

North Dakota 

North Dakota follows the federal rules for including a portion of Social Security benefits as part of taxable income.

North Dakota provides a for married persons who file jointly and who have North Dakota taxable income of more than $62,705. Legislation was pending as of March 2019 to make Social Security benefits tax-exempt in the state. 

Rhode Island 

Rhode Island has changed how it taxes Social Security benefits. Many of those who must pay federal income tax on their Social Security benefits will pay no Rhode Island income tax on those benefits for 2016 and later tax years," the Division of Taxation wrote in their summary of . In a separate document, the Division of Taxation details this change in how the state taxes Social Security benefits: "The computation of Rhode Island’s personal income tax begins with federal adjusted gross income (AGI). Modifications to federal AGI for Rhode Island purposes may result in an increase or decrease in federal AGI."

Utah 

Utah provides a  to offset state income tax on taxable Social Security benefits and other types of pension and annuity income.

Vermont 

Vermont followed the federal rules for determining the taxable portion of Social Security benefits, then it passed to exempt benefits for taxpayers below certain income thresholds ranging from $25,000 to $32,000 depending on filing status. A percentage of benefits are taxed at higher incomes. 

West Virginia 

West Virginia follows the federal rules for determining the taxable portion of Social Security benefits, but legislation passed the State Senate in March 2019 to eliminate the tax. The bill is in the state's House of Representatives pending final approval.