States That Don't Tax Retirement Income in 2026

For tax year 2026, 13 states do not tax retirement income at all: 9 have no broad-based individual income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming), and Illinois, Iowa (at 55 or older, or if disabled or a surviving spouse), Mississippi and Pennsylvania tax other income but fully exempt qualifying pension and IRA or 401(k) income. The other states tax some of it, usually with an age rule, a dollar cap or an income limit; 19 of the 51 rows could not be confirmed from an official source and are marked "verify".

Every rule comes from the state's own revenue department or its statute, with the wording quoted below. Most states have not published their 2026 return instructions yet, so each source shows the tax year it speaks to. Only rows confirmed from an official source count toward the 13.

Maintained by Archie Chang · Reviewed October 30, 2026 · Methodology & sources

Not tax advice. FedRateCalc is independent and is not affiliated with any state or federal tax agency. State rules change, usually when the legislature meets, and a state's instructions govern your return. Confirm the rule for your tax year with your state's department of revenue before you rely on a number here.

Check one state, one type of income

Enter one person's age and the yearly amount of one income type. The result is an estimate of the state exclusion only, not the tax due, and it is never shown for a state marked "verify", for rules that depend on income or filing status, or for Social Security and military rules that are not a full exemption.

StateIncome typeAge at the end of the yearAmount received in the year ($)

Choose a state to see the result.

Table: retirement income by state, 2026 list (latest published rules, mostly tax year 2025)

The Social Security and military columns come from our pages on states that tax Social Security and states that tax military retirement; the pension and IRA/401(k) columns are researched for this page. "Fully exempt" means no dollar cap and no income limit (an age or retirement condition may apply). "Partly exempt" means a cap, an age or income test, or only some plans. A credit is not counted as an exemption.

Retirement income taxes by state, tax year 2026 (latest published rules)
State	Tax on wages	Social Security	Military retirement	Public pensions	Private pensions and IRA/401(k)	Status	Source
Alabama	Yes	Social Security fully exempt	Fully exempt	Fully exempt. State and federal government retirement systems are totally exempt.	Pension: Fully exempt. Payments from a defined benefit plan under IRC 414(j) are on the Department's exempt list.IRA/401(k): Not confirmed. The sources read do not say how IRA and 401(k) withdrawals are treated.	Verify with the state	Department page
Alaska	No broad-based income tax	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
Arizona	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $2,500 of an Arizona state or local government pension or a U.S. government retirement fund pension.	Pension: Not confirmed. The 2025 booklet section read does not say how private pensions are treated.IRA/401(k): Not confirmed. The 2025 booklet section read does not say how IRA and 401(k) withdrawals are treated.	Verify with the state	Form instructions
Arkansas	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $6,000 of public or private employment-related retirement benefits.	Pension: Partly exempt. Up to $6,000 of employment-related retirement benefits.IRA/401(k): Partly exempt. The first $6,000 of a traditional IRA distribution taken at age 59 1/2 or later.	Official source	Form instructions
California	Yes	Social Security fully exempt	Partly exempt	Taxed. Generally no state exclusion; Tier 2 railroad retirement benefits or partially taxable pension distributions may need an adjustment.	Taxed. Generally no state exclusion; Tier 2 railroad retirement benefits or partially taxable pension distributions may need an adjustment.	Official source	Form instructions
Colorado	Yes	Taxed, with exemptions or thresholds	Partly exempt	Partly exempt. Up to $20,000 at ages 55 to 64 and up to $24,000 at 65 and older.	Pension: Partly exempt. Up to $20,000 at ages 55 to 64 and up to $24,000 at 65 and older.IRA/401(k): Partly exempt. Certain IRA distributions fall under the same $20,000 and $24,000 subtraction.	Official source	Department page
Connecticut	Yes	Taxed, with exemptions or thresholds	Fully exempt	Partly exempt. Partly exempt, phased out by federal AGI; Connecticut teachers' retirement pay is left out of the worksheet.	Pension: Partly exempt. Partly exempt, phased out by federal AGI (Pension and Annuity Worksheet).IRA/401(k): Partly exempt. 75% for 2025 and all of it from 2026 of a traditional IRA distribution (not a Roth IRA), subject to the AGI phase-out.	Official source	Form instructions
Delaware	Yes	Social Security fully exempt	Partly exempt	Partly exempt. Up to $2,000 under age 60 and up to $12,500 at 60 or older, with a Delaware residency condition for the older group.	Pension: Partly exempt. Up to $2,000 under age 60 and up to $12,500 at 60 or older, with a Delaware residency condition for the older group.IRA/401(k): Partly exempt. "Eligible retirement income" (IRA, 401(k), 457 distributions) counts toward the $12,500 at age 60 or older.	Verify with the state	Statute
District of Columbia	Yes	Social Security fully exempt	Taxed (verify)	Not confirmed. The statute's $3,000 federal and D.C. pension exclusion applies only before 2015; the current D-40 rule was not read.	Not confirmed. Not addressed by the statute section read.	Verify with the state	Statute
Florida	No broad-based income tax	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
Georgia	Yes	Social Security fully exempt	Partly exempt	Partly exempt. Up to $35,000 at ages 62 to 64 and up to $65,000 at 65 or older (all retirement income combined; up to $5,000 may be earned income).	Partly exempt. Same exclusion: up to $35,000 at 62 to 64 and up to $65,000 at 65 or older.	Official source	Form instructions
Hawaii	Yes	Social Security fully exempt	Fully exempt	Fully exempt. Distributions from a public retirement system are not taxed, unless voluntary contributions were made.	Pension: Partly exempt. Not taxed if the employee did not contribute to the plan; partly taxed if the employee contributed.IRA/401(k): Partly exempt. Self-funded IRAs are treated as your own investments, so withdrawals may be fully or partly taxable.	Official source	Form instructions
Idaho	Yes	Social Security fully exempt	Partly exempt (verify)	Partly exempt. A limited deduction for certain pensions; the state recalculates the maximum each year.	Pension: Taxed. Idaho taxes your pension; no general exclusion.IRA/401(k): Not confirmed. The pages read do not address IRA and 401(k) withdrawals.	Verify with the state	Department page
Illinois	Yes	Social Security fully exempt	Fully exempt	Fully exempt. Government retirement and disability plans, including military plans, are subtracted (the federally taxed part).	Pension: Fully exempt. Qualified employee benefit plans, including 401(k) plans, are subtracted (the federally taxed part).IRA/401(k): Fully exempt. IRA and self-employed retirement plan distributions are subtracted (the federally taxed part).	Official source	Department page
Indiana	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Federal civil service annuity: up to $16,000 at age 62 or older, minus Social Security and Tier 1 and Tier 2 railroad retirement benefits.	Pension: Not confirmed. The 2025 booklet section read does not say how private pensions are treated.IRA/401(k): Not confirmed. The 2025 booklet section read does not say how IRA and 401(k) withdrawals are treated.	Verify with the state	Form instructions
Iowa	Yes	Social Security fully exempt	Fully exempt	Fully exempt. Exempt at age 55 or older, if disabled, or as a surviving spouse or survivor.	Pension: Fully exempt. Exempt at age 55 or older, if disabled, or as a surviving spouse or survivor; qualifying plans only.IRA/401(k): Fully exempt. Traditional and Roth IRAs, Roth conversion income, SEP-IRAs and SIMPLE IRAs qualify at the same ages.	Official source	Statute
Kansas	Yes	Social Security fully exempt	Fully exempt	Fully exempt. KPERS, Kansas Police and Firemen's and federal civil service and military retirement benefits are exempt.	Pension: Not confirmed. The booklet section read does not say how private pensions are treated.IRA/401(k): Not confirmed. The booklet section read does not say how IRA and 401(k) withdrawals are treated.	Verify with the state	Form instructions
Kentucky	Yes	Social Security fully exempt	Partly exempt (verify)	Partly exempt. Up to $31,110 (tax year 2025) of pension and retirement income paid under a written retirement plan.	Pension: Partly exempt. Up to $31,110 (tax year 2025) of pension and retirement income paid under a written retirement plan.IRA/401(k): Partly exempt. IRA accounts and 401(k) plans are included, up to the same $31,110 (tax year 2025).	Official source	Form instructions
Louisiana	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Benefits from the Louisiana state and local retirement systems the Department lists, and federal retirement benefits, are excluded; other public pensions get only the $12,000 exclusion at 65 or older.	Partly exempt. Up to $12,000 of retirement income at age 65 or older.	Official source	Department page
Maine	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $48,216 (tax year 2025) of state and federal pension income, minus Social Security and railroad retirement benefits received.	Pension: Partly exempt. Up to $48,216 (tax year 2025) of employer plan income, minus Social Security and railroad retirement benefits received.IRA/401(k): Partly exempt. Up to $48,216 (tax year 2025) of IRA, Roth IRA, SIMPLE and SEP income, minus Social Security and railroad retirement benefits received.	Official source	Form instructions
Maryland	Yes	Social Security fully exempt	Partly exempt	Partly exempt. Pension exclusion for age 65 or older or disabled; the maximum in the bulletin read is for tax year 2024.	Pension: Partly exempt. Pension exclusion for age 65 or older or disabled; the maximum in the bulletin read is for tax year 2024.IRA/401(k): Not confirmed. The bulletin names "qualifying pension and retirement annuity" income; IRA treatment is not spelled out.	Verify with the state	Department page
Massachusetts	Yes	Social Security fully exempt	Fully exempt	Partly exempt. "Many government pensions are exempt"; the page does not list which ones.	Pension: Taxed. Income from most private pensions or annuity plans is taxable.IRA/401(k): Taxed. Traditional IRA withdrawals are taxable, though the Massachusetts amount may differ from the federal amount.	Official source	Department page
Michigan	Yes	Social Security fully exempt	Fully exempt	Partly exempt. 2025: up to 75% of the private pension limit if born January 1, 1946 to December 31, 1966, or the birth-year tiers; 2026 and later: up to 100% of the private pension limit, no birth-year condition.	Pension: Partly exempt. 2025: up to 75% of the private pension limit if born January 1, 1946 to December 31, 1966, or the birth-year tiers; 2026 and later: up to 100% of the private pension limit, no birth-year condition.IRA/401(k): Partly exempt. IRA distributions are included in qualifying retirement and pension benefits, subject to the same tier or phase-in rules.	Official source	Department page
Minnesota	Yes	Taxed, with exemptions or thresholds	Fully exempt	Partly exempt. Up to $12,500 ($25,000 joint) of pension income from plans based on service not covered by Social Security, phased out above an AGI threshold.	Pension: Not confirmed. The statute section read does not address private pensions.IRA/401(k): Not confirmed. The statute section read does not address IRA and 401(k) withdrawals.	Verify with the state	Statute
Mississippi	Yes	Social Security fully exempt	Fully exempt	Fully exempt. Retirement allowances and pensions from any federal, state or private system are exempt.	Pension: Fully exempt. Retirement allowances and pensions from any federal, state or private system are exempt; early distributions are taxable.IRA/401(k): Fully exempt. Income from IRAs, Keogh plans and similar tax-deferred plans is exempt; early distributions are taxable.	Official source	Statute
Missouri	Yes	Social Security fully exempt (verify)	Fully exempt	Partly exempt. Public pension subtraction up to the maximum Social Security benefit amount, reduced by any Social Security deduction you also claim; the amount was not read.	Pension: Partly exempt. Private pension exemption up to $6,000, reduced above AGI limits.IRA/401(k): Not confirmed. The page read does not address IRA and 401(k) withdrawals.	Verify with the state	Department page
Montana	Yes	Taxed to the same extent as federal	Partly exempt	Taxed. Pensions and annuities are generally taxable.	Pension: Taxed. Pensions and annuities are generally taxable.IRA/401(k): Taxed. IRA distributions are reported with pensions; generally taxable.	Official source	Department page
Nebraska	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Federal Civil Service Retirement System annuities are subtracted; other pensions are not listed.	Not confirmed. The booklet says retirement income is part of federal AGI; the adjustment list was not read in full.	Verify with the state	Form instructions
Nevada	No broad-based income tax	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
New Hampshire	No broad-based income taxNo tax on wages; the Interest and Dividends tax was repealed for periods beginning after December 31, 2024.	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
New Jersey	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Pension exclusion for age 62 or older or disabled, with total income of $150,000 or less; amount depends on income and filing status.	Pension: Partly exempt. Pension exclusion for age 62 or older or disabled, with total income of $150,000 or less; amount depends on income and filing status.IRA/401(k): Partly exempt. Taxable IRA withdrawals are included in the same exclusion.	Official source	Department page
New Mexico	Yes	Taxed, with exemptions or thresholds (verify)	Partly exempt	Not confirmed. The 2025 adjustment instructions read do not state a general pension rule.	Not confirmed. Not stated in the instructions read.	Verify with the state	Form instructions
New York	Yes	Social Security fully exempt	Fully exempt	Fully exempt. Pensions from New York State, local governments and the federal government are subtracted, regardless of age.	Pension: Partly exempt. Up to $20,000 of qualifying pension and annuity income at age 59 1/2 or older; only the amount received after you became 59 1/2.IRA/401(k): Partly exempt. Periodic and lump-sum IRA payments and periodic 401(k) distributions can qualify for the same $20,000 exclusion at 59 1/2 or later, but not payments derived from contributions made after you retired.	Official source	Department page
North Carolina	Yes	Social Security fully exempt	Partly exempt	Partly exempt. Exempt only for state, local and federal retirees with five or more years of service on August 12, 1989 (Bailey settlement).	Pension: Not confirmed. The instructions read do not state a general private pension rule.IRA/401(k): Not confirmed. The instructions read do not state an IRA rule.	Verify with the state	Form instructions
North Dakota	Yes	Social Security fully exempt	Fully exempt	Not confirmed. The booklet excerpt read does not state a general pension rule.	Not confirmed. Not stated in the excerpt read.	Verify with the state	Form instructions
Ohio	Yes	Social Security fully exempt	Fully exempt	Taxed. Usually taxed; a retirement income credit may apply (a credit, not an exemption).	Taxed. Usually taxed; a retirement income credit may apply (a credit, not an exemption).	Official source	Department page
Oklahoma	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $10,000 of government or federal civil service retirement benefits (combined with the private cap).	Pension: Partly exempt. Up to $10,000 of retirement benefits from qualifying plans, minus any government amount already claimed.IRA/401(k): Partly exempt. Up to $10,000 of IRA benefits (IRC 408), within the same combined $10,000.	Official source	Form instructions
Oregon	Yes	Social Security fully exempt	Taxed (verify)	Partly exempt. A federal pension subtraction may apply on Schedule OR-ASC; its terms were not read.	Not confirmed. Not stated in the instructions read.	Verify with the state	Form instructions
Pennsylvania	Yes	Social Security fully exempt	Fully exempt	Fully exempt. Payments recognized as old age or retirement benefits, paid to persons retired from service after a specific age or period of employment, are not taxed.	Pension: Fully exempt. Eligible retirement plan distributions after retirement age or years of service are not taxed; early distributions can be taxable.IRA/401(k): Fully exempt. IRA distributions are exempt if no early withdrawal penalty is owed (for example at age 59 1/2 or later).	Official source	Department page
Rhode Island	Yes	Taxed, with exemptions or thresholds (verify)	Fully exempt	Partly exempt. Up to $50,000 per person (tax year 2025) at Social Security full retirement age, if federal AGI is below the filing-status limit.	Pension: Partly exempt. Up to $50,000 per person (tax year 2025) at Social Security full retirement age, if federal AGI is below the filing-status limit.IRA/401(k): Partly exempt. Up to $50,000 per person (tax year 2025); 401(k) plans and similar sources qualify.	Official source	Department page
South Carolina	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $3,000 under age 65 and up to $10,000 at 65 or older of qualified retirement income from your own plan.	Pension: Partly exempt. Up to $3,000 under age 65 and up to $10,000 at 65 or older of qualified retirement income from your own plan.IRA/401(k): Partly exempt. Up to $3,000 under age 65 and up to $10,000 at 65 or older, if from a qualified retirement account you own.	Official source	Form instructions
South Dakota	No broad-based income tax	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
Tennessee	No broad-based income taxNo individual income tax on wages; the Hall tax on interest and dividends was repealed for periods beginning January 1, 2021 or later.	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
Texas	No broad-based income tax	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
Utah	Yes	Taxed, with exemptions or thresholds	Fully exempt (verify)	Not confirmed. Utah's nonrefundable credit on the page read is for Social Security benefits only.	Not confirmed. Not stated in the page read.	Verify with the state	Statute
Vermont	Yes	Taxed, with exemptions or thresholds	Partly exempt	Partly exempt. Retirement income exemption up to $10,000 for certain government systems, with AGI limits.	Not confirmed. Not confirmed from the worksheet read.	Verify with the state	Form instructions
Virginia	Yes	Social Security fully exempt	Partly exempt	Not confirmed. The instructions read cover the age deduction, not a pension rule.	Not confirmed. Not stated in the instructions read.	Verify with the state	Form instructions
Washington	No broad-based income taxNo individual income tax for 2026; from January 1, 2028 a 9.9% income tax applies to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page
West Virginia	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $2,000 combined from West Virginia Teachers' or Public Employees' Retirement or federal retirement, regardless of age.	Not confirmed. Not stated in the instructions read.	Verify with the state	Form instructions
Wisconsin	Yes	Social Security fully exempt	Fully exempt	Partly exempt. Up to $24,000 at age 67 or older ($48,000 on a joint return if both spouses are at least 67), or up to $5,000 at 65 or older with low AGI.	Pension: Partly exempt. Up to $24,000 at age 67 or older ($48,000 on a joint return if both spouses are at least 67), or up to $5,000 at 65 or older with low AGI.IRA/401(k): Partly exempt. Distributions from a qualified retirement plan or an IRA are qualifying retirement income for the same subtractions.	Official source	Department page
Wyoming	No broad-based income tax	No broad-based income tax	No state income tax	Fully exempt. No state income tax on retirement income.	Fully exempt. No state income tax on retirement income.	Official source	Department page

How state retirement exclusions work

Most states start from your federal adjusted gross income and then subtract part of your retirement income. Three limits decide how much: an age, a dollar cap and sometimes an income limit. Georgia, for example, caps the exclusion at $35,000 for ages 62 to 64 and $65,000 at 65 or older, and South Carolina allows up to $3,000 under 65 and up to $10,000 at 65 or older. New Jersey adds an income limit: the pension exclusion needs total income of $150,000 or less.

A cap is the most you can exclude, not the amount you get. Some states cap all retirement income together, so a pension and an IRA share one cap. A few states exempt government pensions in full while capping private ones. The checker above applies a cap and an age only where the state publishes a fixed figure for the tax year; where the figure is indexed for inflation and the indexed amount was not confirmed, the row says so and no estimate is shown.

"No income tax" versus "no tax on retirement income"

9 states have no broad-based individual income tax, so wages and retirement income are not taxed at the state level for 2026. 4 states that do tax income fully exempt qualifying pension and IRA or 401(k) income. Most other states sit in between: they tax wages and exempt some retirement income, often only for older filers.

The line between the two groups moves with the law. New Hampshire taxed interest and dividends until it repealed that tax, and Washington is adding a tax on very high incomes from 2028. See the changes below.

Rules already enacted that the sources describe

Only rules in an official source are listed. A bill that has not become law is not counted.

Connecticut: For tax year 2026 and later the IRA subtraction rises from 75% to all of a traditional IRA distribution (not a Roth IRA), still subject to the AGI phase-out.
Delaware: For taxable year 2027 the statute text adds a $15,000 limit for military pensions and a longer domicile requirement.
Michigan: Public Act 24 of 2025 lets taxpayers born after 1952 and aged 67 or older claim both the standard deduction and the Social Security deduction for tax years 2026–2028.
New Hampshire: No tax on wages; the Interest and Dividends tax was repealed for periods beginning after December 31, 2024.
Rhode Island: The Social Security age threshold is removed in 2027; the official source read here does not say the pension modification changes.
Tennessee: No individual income tax on wages; the Hall tax on interest and dividends was repealed for periods beginning January 1, 2021 or later.
Washington: No individual income tax for 2026; from January 1, 2028 a 9.9% income tax applies to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.
Wisconsin: The $24,000 and $48,000 subtraction starts with the 2025 taxable year.

States marked "verify with the state"

19 states could not be confirmed from the official sources we could read. The page shows what the source says and what was not confirmed, and does not guess. They are not counted as fully exempt or as taxing.

Alabama: The rule text and the exempt list do not address IRA and 401(k) withdrawals, so no estimate is shown.
Arizona: Only the government-pension subtraction was read; private pension and IRA treatment is not stated in the section read.
Delaware: The statute text adds a Delaware domicile condition (3 years, 5 years from 2027) for age 60 and older; the start date of that condition was not confirmed, so no estimate is shown.
District of Columbia: Section 47-1803.02 limits the $3,000 pension exclusion to years before 2015; the current D-40 booklet was not read, so the treatment of pensions and IRAs is not confirmed.
Idaho: The dollar maximum for the retirement benefits deduction was not read, and IRA and 401(k) treatment is not stated on the pages read.
Indiana: Only the federal civil service annuity deduction was read; state and local government pensions, private pensions and IRAs are not covered by the section read.
Kansas: Only the exempt government retirement list was read; private pension and IRA treatment is not stated in the section read.
Maryland: The $39,500 maximum is the tax year 2024 figure; the indexed tax year 2025 and 2026 amounts were not read, so no estimate is shown.
Minnesota: Only the public pension subtraction was read; the 2026 inflation-adjusted limits and the treatment of private pensions and IRAs were not.
Missouri: The maximum Social Security benefit amount that caps the public pension subtraction is not stated on the page, and IRA and 401(k) treatment is not addressed.
Nebraska: Only part of the Schedule I adjustment list was read, so a general private pension or IRA exclusion cannot be ruled out.
New Mexico: The only pension rule read is the exemption for income earned on tribal land; a general pension exclusion was not found or ruled out.
North Carolina: Only the Bailey exemption was read; private pension and IRA treatment is not stated in the section read.
North Dakota: The 2025 instruction booklet was not found; the 2024 booklet excerpt read does not state the treatment of pensions and IRAs.
Oregon: The full-year resident rules for the federal pension subtraction and the retirement income credit were not read.
Utah: The retirement credit statute for age 65 and older was not read, so the treatment of pensions and IRAs is not confirmed.
Vermont: The worksheet names the eligible retirement systems in a section that was not read in full; private pension and IRA treatment is not confirmed.
Virginia: Virginia's age deduction (up to $12,000 for those born on or before January 1, 1961, income-based) can reduce any income, including a pension; it is not a retirement exclusion and no pension rule was read.
West Virginia: Only line 33 was read; private pension and IRA treatment, and the senior modification for age 65 and older, were not.

State detail with the sources quoted

Open a state to see the rule for each income type and the official wording it rests on.

Alabama

Verify with the state. Taxes wages.

Public pensions (Fully exempt): State and federal government retirement systems are totally exempt.
Private pensions (Fully exempt): Payments from a defined benefit plan under IRC 414(j) are on the Department's exempt list.
IRA and 401(k) (Not confirmed): The sources read do not say how IRA and 401(k) withdrawals are treated.

Verify with the state. The rule text and the exempt list do not address IRA and 401(k) withdrawals, so no estimate is shown.

Alabama Department of Revenue, Admin. Code 810-3-19-.01 (Exempt Retirement Allowances)

Department rule text (PDF)

…“Retirement allowances, pensions, annuities, or optional allowances paid by Alabama Teachers' Retirement System, the Alabama Judicial Retirement System, and the Alabama Employees' Retirement System”

…“Retirement pay annuities received by a retired employee from any retirement system not listed in the preceding paragraphs are subject to tax after recovery of the taxpayer's investment in the system.”

Alabama Department of Revenue: Income Exempt from Alabama Income Taxation

Current department page

…“Payments from a Defined Benefit Retirement Plan in accordance with IRC 414(j)”

…“United States Civil Service Retirement System benefits”

Alaska

Official source. No broad-based individual income tax.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Alaska Department of Revenue, Tax Division: Personal Income Tax

Current department page

“The State of Alaska currently does not have an individual income tax, therefore no employee withholding for state income tax is required.”

Arizona

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Up to $2,500 of an Arizona state or local government pension or a U.S. government retirement fund pension.
Private pensions (Not confirmed): The 2025 booklet section read does not say how private pensions are treated.
IRA and 401(k) (Not confirmed): The 2025 booklet section read does not say how IRA and 401(k) withdrawals are treated.

Verify with the state. Only the government-pension subtraction was read; private pension and IRA treatment is not stated in the section read.

Arizona Department of Revenue: 2025 Form 140 instructions

Tax year 2025 instructions (archived capture); read from a web.archive.org capture of 2026-05-13 of this page

…“If you received pension income from any of the sources listed below, subtract the amount you received or $2,500, whichever is less.”

…“Public retirement pensions from states other than Arizona do not qualify for this subtraction.”

Arkansas

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $6,000 of public or private employment-related retirement benefits.
Private pensions (Partly exempt): Up to $6,000 of employment-related retirement benefits.
IRA and 401(k) (Partly exempt): The first $6,000 of a traditional IRA distribution taken at age 59 1/2 or later.

Arkansas DFA: 2025 AR1000F instructions (lines 16 to 18)

Tax year 2025 instructions

…“You are entitled to a $6,000 exemption from the taxable amount; the balance is taxable to Arkansas.”

…“If you received a traditional IRA distribution after reaching the age of fifty-nine and one-half (59 1/2), the first $6,000 is exempt from tax.”

…“You might be eligible for the $6,000 exemption for retirement or disability benefits provided the distribution was from public or private”

California

Official source. Taxes wages.

Public pensions (Taxed): Generally no state exclusion; Tier 2 railroad retirement benefits or partially taxable pension distributions may need an adjustment.
Private pensions (Taxed): Generally no state exclusion; Tier 2 railroad retirement benefits or partially taxable pension distributions may need an adjustment.
IRA and 401(k) (Taxed): Generally no state exclusion; Tier 2 railroad retirement benefits or partially taxable pension distributions may need an adjustment.

California FTB: 2025 Form 540 instructions (Schedule CA, lines 5a and 5b)

Tax year 2025 instructions

…“Generally, no adjustments are made on this line. However, if you received Tier 2 railroad retirement benefits or partially taxable distributions from a pension plan, you may need to make the following adjustments.”

Colorado

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $20,000 at ages 55 to 64 and up to $24,000 at 65 and older.
Private pensions (Partly exempt): Up to $20,000 at ages 55 to 64 and up to $24,000 at 65 and older.
IRA and 401(k) (Partly exempt): Certain IRA distributions fall under the same $20,000 and $24,000 subtraction.

Colorado Department of Revenue: Income Tax Topics, Social Security, Pensions and Annuities (January 2025)

Department topic paper, January 2025 (archived capture); read from a web.archive.org capture of 2026-10-20 of this page

…“The subtraction is generally allowed only to individuals age 55 or older but may also be claimed by individuals under age 55 for pension and annuity income they receive as a death benefit.”

…“certain IRA distributions reported on line 4b of the federal return”

Connecticut

Official source. Taxes wages.

Public pensions (Partly exempt): Partly exempt, phased out by federal AGI; Connecticut teachers' retirement pay is left out of the worksheet.
Private pensions (Partly exempt): Partly exempt, phased out by federal AGI (Pension and Annuity Worksheet).
IRA and 401(k) (Partly exempt): 75% for 2025 and all of it from 2026 of a traditional IRA distribution (not a Roth IRA), subject to the AGI phase-out.

What changed: For tax year 2026 and later the IRA subtraction rises from 75% to all of a traditional IRA distribution (not a Roth IRA), still subject to the AGI phase-out.

Connecticut DRS: 2025 CT-1040 instructions (Pension and Annuity Worksheet)

Tax year 2025 instructions (Rev. 12/25)

…“Use the Pension and Annuity Worksheet on Pages 24–25 to determine the amount to enter on this line.”

…“is the amount on Line 1 $75,000 or more?”

…“Enter 75% of the amount of IRA (other than a Roth IRA), reported on federal Form 1040 or federal Form 1040 SR, Line 4b.”

Connecticut General Statutes section 12-701(a)(20)(B), clauses (xxviii) and (xxix)

Current statute text (archived capture); read from a web.archive.org capture of 2026-09-01 of this page

“(II) for the taxable year commencing January 1, 2025, seventy-five per cent of any distribution from an individual retirement account other than a Roth individual retirement account”

“(III) for the taxable year commencing January 1, 2026, and each taxable year thereafter, any distribution from an individual retirement account other than a Roth individual retirement account”

Delaware

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Up to $2,000 under age 60 and up to $12,500 at 60 or older, with a Delaware residency condition for the older group.
Private pensions (Partly exempt): Up to $2,000 under age 60 and up to $12,500 at 60 or older, with a Delaware residency condition for the older group.
IRA and 401(k) (Partly exempt): "Eligible retirement income" (IRA, 401(k), 457 distributions) counts toward the $12,500 at age 60 or older.

What changed: For taxable year 2027 the statute text adds a $15,000 limit for military pensions and a longer domicile requirement.

Verify with the state. The statute text adds a Delaware domicile condition (3 years, 5 years from 2027) for age 60 and older; the start date of that condition was not confirmed, so no estimate is shown.

Delaware Code, Title 30, section 1106(b)(3)

Current code text

…“For persons age 60 or older, amounts received, not to exceed $12,500, as pensions from employers, the United States, this State, or any subdivision of this State, or as eligible retirement income.”

…“Amounts received, not to exceed $2,000, as pensions from employers, the United States, this State, or any subdivision of this State;”

…“A person who is age 60 or older is eligible for the subtraction under this paragraph (b)(3) only if 1 of the following applies:”

District of Columbia

Verify with the state. Taxes wages.

Public pensions (Not confirmed): The statute's $3,000 federal and D.C. pension exclusion applies only before 2015; the current D-40 rule was not read.
Private pensions (Not confirmed): Not addressed by the statute section read.
IRA and 401(k) (Not confirmed): Not addressed by the statute section read.

Verify with the state. Section 47-1803.02 limits the $3,000 pension exclusion to years before 2015; the current D-40 booklet was not read, so the treatment of pensions and IRAs is not confirmed.

D.C. Code section 47-1803.02 (subtractions from gross income)

Current code text

…“(N) (i) Pension, military retired pay, or annuity income received from the District of Columbia or the federal government by persons who are 62 years of age or older by the end of the taxable year, except that the exclusion shall not exceed the lesser of $3,000 or the actual amount of the pension, military retired pay, or annuity received during the taxable years; provided, that the pension, military retired pay, or annuity is otherwise subject to taxation under this chapter; provided further, that this sub-subparagraph shall apply for taxable years beginning before January 1, 2015.”

Florida

Official source. No broad-based individual income tax.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Florida Department of Revenue: Do I have to file a personal income tax return in Florida?

Current department page

“Florida does not impose a personal income tax, so there are no filing requirements. However, there are filing requirements for businesses.”

Georgia

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $35,000 at ages 62 to 64 and up to $65,000 at 65 or older (all retirement income combined; up to $5,000 may be earned income).
Private pensions (Partly exempt): Same exclusion: up to $35,000 at 62 to 64 and up to $65,000 at 65 or older.
IRA and 401(k) (Partly exempt): Same exclusion: up to $35,000 at 62 to 64 and up to $65,000 at 65 or older.

Georgia DOR: 2025 IT-511 booklet (Form 500 Schedule 1, subtractions)

Tax year 2025 booklet

…“The maximum retirement income exclusion is $65,000 for taxpayers who are 65 years of age or older.”

…“The maximum retirement income exclusion is $35,000 for taxpayers who are:”

…“A. 62 - 64 years of age, or”

Georgia DOR: Retirees FAQ

Current department page

“A retirement exclusion is allowed provided the taxpayer is 62 years of age or older, or the taxpayer is totally and permanently disabled.”

Hawaii

Official source. Taxes wages.

Public pensions (Fully exempt): Distributions from a public retirement system are not taxed, unless voluntary contributions were made.
Private pensions (Partly exempt): Not taxed if the employee did not contribute to the plan; partly taxed if the employee contributed.
IRA and 401(k) (Partly exempt): Self-funded IRAs are treated as your own investments, so withdrawals may be fully or partly taxable.

Hawaii Department of Taxation: 2025 Form N-11 instructions (line 13, pensions)

Tax year 2025 instructions

…“(1) Pension or annuity distributions from a public (i.e., government) retirement system (e.g., federal civil service annuity, military pension, state or county retirement system), unless voluntary contributions were made by an employee under an elective right.”

…“Distributions from a private employer pension plan received upon retirement are partially taxed by Hawaii if the employee contributed to the pension plan.”

…“Retirement vehicles that you fund yourself, such as annuity plans and Individual Retirement Accounts (IRAs) that are not funded through a Simplified Employee Pension (SEP) plan, are considered to be your own investments.”

Idaho

Verify with the state. Taxes wages.

Public pensions (Partly exempt): A limited deduction for certain pensions; the state recalculates the maximum each year.
Private pensions (Taxed): Idaho taxes your pension; no general exclusion.
IRA and 401(k) (Not confirmed): The pages read do not address IRA and 401(k) withdrawals.

Verify with the state. The dollar maximum for the retirement benefits deduction was not read, and IRA and 401(k) treatment is not stated on the pages read.

Idaho State Tax Commission: Income tax for seniors and retirees

Current commission page

“By federal law, Idaho taxes your pension if you’re an Idaho resident or part-year resident.”

“Idaho offers limited deductions for pensions.”

Idaho State Tax Commission: Idaho retirement benefits deduction

Current commission page

“Idaho allows limited deductions for certain pensions .”

Illinois

Official source. Taxes wages.

Public pensions (Fully exempt): Government retirement and disability plans, including military plans, are subtracted (the federally taxed part).
Private pensions (Fully exempt): Qualified employee benefit plans, including 401(k) plans, are subtracted (the federally taxed part).
IRA and 401(k) (Fully exempt): IRA and self-employed retirement plan distributions are subtracted (the federally taxed part).

Illinois Department of Revenue: Social Security benefits and certain retirement plans

Current department page

…“You may subtract the amount of federally taxed Social Security and retirement income included in your adjusted gross income on Form IL-1040, Line 1, that you received from qualified employee benefit plans (including railroad retirement and 401(K) plans) reported on federal Form 1040 or 1040-SR, Line 5b.”

…“Individual Retirement Accounts or self-employed retirement plans reported on federal Form 1040 or 1040-SR, Line 4b.”

…“government retirement and government disability plans and group term life insurance premiums paid by a qualified retirement plan reported as wages on your federal Form 1040 or 1040-SR, Line 1z.”

Indiana

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Federal civil service annuity: up to $16,000 at age 62 or older, minus Social Security and Tier 1 and Tier 2 railroad retirement benefits.
Private pensions (Not confirmed): The 2025 booklet section read does not say how private pensions are treated.
IRA and 401(k) (Not confirmed): The 2025 booklet section read does not say how IRA and 401(k) withdrawals are treated.

Verify with the state. Only the federal civil service annuity deduction was read; state and local government pensions, private pensions and IRAs are not covered by the section read.

Indiana Department of Revenue: 2025 IT-40 booklet (Civil Service Annuity Deduction)

Tax year 2025 booklet (archived capture); read from a web.archive.org capture of 2026-04-14 of this page

…“If it does, you may be eligible to take a deduction if you were at least 62 years of age by the end of the tax year and/or a surviving spouse of a civil service annuitant.”

…“The lesser of the amount of taxable civil service annuity income included in federal adjusted gross income or $16,000,”

Iowa

Official source. Taxes wages.

Public pensions (Fully exempt): Exempt at age 55 or older, if disabled, or as a surviving spouse or survivor.
Private pensions (Fully exempt): Exempt at age 55 or older, if disabled, or as a surviving spouse or survivor; qualifying plans only.
IRA and 401(k) (Fully exempt): Traditional and Roth IRAs, Roth conversion income, SEP-IRAs and SIMPLE IRAs qualify at the same ages.

Iowa Administrative Code 701-302.47: exclusion of pensions and other retirement benefits

Current rule text

…“For tax years beginning on or after January 1, 2023, an individual who is disabled, is 55 years of age or older, is a surviving spouse, or is a survivor with an insurable interest in an individual who would have qualified for the exclusion at the time of death is eligible for an exclusion of retirement benefits received in the tax year.”

…“Generally, distributions from documented retirement plans meeting the qualification requirements in the Internal Revenue Code qualify for the retirement income exclusion.”

…“(1) Traditional individual retirement account (IRA) authorized under Internal Revenue Code Section 408(a).”

Kansas

Verify with the state. Taxes wages.

Public pensions (Fully exempt): KPERS, Kansas Police and Firemen's and federal civil service and military retirement benefits are exempt.
Private pensions (Not confirmed): The booklet section read does not say how private pensions are treated.
IRA and 401(k) (Not confirmed): The booklet section read does not say how IRA and 401(k) withdrawals are treated.

Verify with the state. Only the exempt government retirement list was read; private pension and IRA treatment is not stated in the section read.

Kansas Department of Revenue: 2025 individual income tax booklet (Schedule S, line A14)

Tax year 2025 booklet (archived capture); read from a web.archive.org capture of 2026-09-28 of this page

…“For example, KPERS retirement benefits are subject to federal income tax, but exempt from Kansas income tax.”

…“Federal Civil Service Retirement or Disability Fund payments and any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed Forces including Thrift Savings Plans.”

Kentucky

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $31,110 (tax year 2025) of pension and retirement income paid under a written retirement plan.
Private pensions (Partly exempt): Up to $31,110 (tax year 2025) of pension and retirement income paid under a written retirement plan.
IRA and 401(k) (Partly exempt): IRA accounts and 401(k) plans are included, up to the same $31,110 (tax year 2025).

Retirement before January 1, 1998 is treated differently on Schedule P and is not estimated here.

Kentucky Department of Revenue: 2025 Schedule P (pension income exclusion)

Tax year 2025 schedule

…“All pension and retirement income paid under a written retirement plan is eligible for exclusion.”

…“Enter the lesser of line 2 or $31,110”

…“You are limited to $31,110 in excludable retirement.”

Louisiana

Official source. Taxes wages.

Public pensions (Partly exempt): Benefits from the Louisiana state and local retirement systems the Department lists, and federal retirement benefits, are excluded; other public pensions get only the $12,000 exclusion at 65 or older.
Private pensions (Partly exempt): Up to $12,000 of retirement income at age 65 or older.
IRA and 401(k) (Partly exempt): Up to $12,000 of retirement income at age 65 or older.

Louisiana Department of Revenue: retirement system benefits that may be excluded

Current department FAQ (archived capture); read from a web.archive.org capture of 2026-05-20 of this page

…“Persons 65 years or older may exclude up to $12,000 of annual retirement income from their taxable income.”

…“Federal retirement benefits received by federal retirees, both military and nonmilitary, may be excluded from Louisiana taxable income.”

…“Individuals receiving benefits from certain retirement systems listed below are allowed to exclude those benefits”

Maine

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $48,216 (tax year 2025) of state and federal pension income, minus Social Security and railroad retirement benefits received.
Private pensions (Partly exempt): Up to $48,216 (tax year 2025) of employer plan income, minus Social Security and railroad retirement benefits received.
IRA and 401(k) (Partly exempt): Up to $48,216 (tax year 2025) of IRA, Roth IRA, SIMPLE and SEP income, minus Social Security and railroad retirement benefits received.

Maine Revenue Services: 2025 Form 1040ME instructions (Schedule 1S, line 4)

Tax year 2025 instructions

“In addition, you and your spouse (if married) may each deduct up to $48,216 of other eligible pension income* that is included in your federal adjusted gross income.”

“Deductible pension income, other than military retirement pay, includes state and federal pension benefits and retirement benefits received from plans established and maintained by an employer for the benefit of its employees under Internal Revenue Code (IRC) sections 401(a) (qualified pension plans, including qualified 401 SIMPLE plans), 401(k) (qualified cash or deferred arrangements), and 403 (employee annuities).”

Maryland

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Pension exclusion for age 65 or older or disabled; the maximum in the bulletin read is for tax year 2024.
Private pensions (Partly exempt): Pension exclusion for age 65 or older or disabled; the maximum in the bulletin read is for tax year 2024.
IRA and 401(k) (Not confirmed): The bulletin names "qualifying pension and retirement annuity" income; IRA treatment is not spelled out.

Verify with the state. The $39,500 maximum is the tax year 2024 figure; the indexed tax year 2025 and 2026 amounts were not read, so no estimate is shown.

Maryland Comptroller: Technical Bulletin 51, Senior Citizens and Maryland Income Tax

Bulletin effective April 10, 2025, minimum filing levels for tax year 2024

…“maximum pension exclusion of $39,500 is available to taxpayers if:”

Massachusetts

Official source. Taxes wages.

Public pensions (Partly exempt): "Many government pensions are exempt"; the page does not list which ones.
Private pensions (Taxed): Income from most private pensions or annuity plans is taxable.
IRA and 401(k) (Taxed): Traditional IRA withdrawals are taxable, though the Massachusetts amount may differ from the federal amount.

Mass.gov: Tax information for seniors and retirees

Current department page (archived capture); read from a web.archive.org capture of 2026-10-08 of this page

…“Income from most private pensions or annuity plans is taxable in Massachusetts but many government pensions are exempt.”

Michigan

Official source. Taxes wages.

Public pensions (Partly exempt): 2025: up to 75% of the private pension limit if born January 1, 1946 to December 31, 1966, or the birth-year tiers; 2026 and later: up to 100% of the private pension limit, no birth-year condition.
Private pensions (Partly exempt): 2025: up to 75% of the private pension limit if born January 1, 1946 to December 31, 1966, or the birth-year tiers; 2026 and later: up to 100% of the private pension limit, no birth-year condition.
IRA and 401(k) (Partly exempt): IRA distributions are included in qualifying retirement and pension benefits, subject to the same tier or phase-in rules.

What changed: Public Act 24 of 2025 lets taxpayers born after 1952 and aged 67 or older claim both the standard deduction and the Social Security deduction for tax years 2026–2028.

Michigan Department of Treasury: Retirement and pension benefits

Current department page (archived capture); read from a web.archive.org capture of 2026-04-19 of this page

…“Retirement and pension benefits include most income that is reported on Form 1099-R for federal tax purposes.”

…“The phase-in subtraction amount is based on private pension limits, which are adjusted annually per the United States Consumer Price Index.”

…“tier structure subtraction based on year of birth”

Minnesota

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Up to $12,500 ($25,000 joint) of pension income from plans based on service not covered by Social Security, phased out above an AGI threshold.
Private pensions (Not confirmed): The statute section read does not address private pensions.
IRA and 401(k) (Not confirmed): The statute section read does not address IRA and 401(k) withdrawals.

Verify with the state. Only the public pension subtraction was read; the 2026 inflation-adjusted limits and the treatment of private pensions and IRAs were not.

Minnesota Statutes section 290.0132, subdivision 34 (public pension subtraction)

Current statute text

…“The amount of qualified public pension income is a subtraction.”

…“(b) For a taxpayer with adjusted gross income above the phaseout threshold, the subtraction is reduced by ten percent for each $2,000 of adjusted gross income, or fraction thereof, in excess of the threshold.”

Mississippi

Official source. Taxes wages.

Public pensions (Fully exempt): Retirement allowances and pensions from any federal, state or private system are exempt.
Private pensions (Fully exempt): Retirement allowances and pensions from any federal, state or private system are exempt; early distributions are taxable.
IRA and 401(k) (Fully exempt): Income from IRAs, Keogh plans and similar tax-deferred plans is exempt; early distributions are taxable.

Mississippi Administrative Code, Title 35, Part III, Rule 2.06 (retirement allowances)

Rule text revised effective January 1, 2021

…“Amounts received as retirement allowances, pensions, annuities or optional retirement allowances from any Federal, State, and Private retirement system or plan are exempt from State Income Tax.”

…“Optional retirement allowances include all income from Keogh Plans, Individual Retirement Accounts”

…“Early distributions from retirement plans do not qualify for this exemption.”

Mississippi Department of Revenue: 2025 Form 80-100 instructions (line 46)

Tax year 2025 instructions

…“Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total.”

Missouri

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Public pension subtraction up to the maximum Social Security benefit amount, reduced by any Social Security deduction you also claim; the amount was not read.
Private pensions (Partly exempt): Private pension exemption up to $6,000, reduced above AGI limits.
IRA and 401(k) (Not confirmed): The page read does not address IRA and 401(k) withdrawals.

Verify with the state. The maximum Social Security benefit amount that caps the public pension subtraction is not stated on the page, and IRA and 401(k) treatment is not addressed.

Missouri Department of Revenue: Pension FAQs

Current department page (archived capture); read from a web.archive.org capture of 2026-10-08 of this page

…“Eligible taxpayers can subtract public retirement benefits up to the maximum social security benefit amount, as long as those benefits are included in federal adjusted gross income. Note: If you also claim the social security or social security disability deduction, your public pension exemption will be reduced by that amount.”

…“The maximum exemption for private pension income is $6,000.”

Montana

Official source. Taxes wages.

Public pensions (Taxed): Pensions and annuities are generally taxable.
Private pensions (Taxed): Pensions and annuities are generally taxable.
IRA and 401(k) (Taxed): IRA distributions are reported with pensions; generally taxable.

Montana Department of Revenue: Publication 1 (2025), Pensions and annuity payments

Tax year 2025 publication

“Generally, pensions and annuities are taxable in Montana.”

Nebraska

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Federal Civil Service Retirement System annuities are subtracted; other pensions are not listed.
Private pensions (Not confirmed): The booklet says retirement income is part of federal AGI; the adjustment list was not read in full.
IRA and 401(k) (Not confirmed): The booklet says retirement income is part of federal AGI; the adjustment list was not read in full.

Verify with the state. Only part of the Schedule I adjustment list was read, so a general private pension or IRA exclusion cannot be ruled out.

Nebraska Department of Revenue: 2025 individual income tax booklet

Tax year 2025 booklet

“This includes both earned income (such as wages), retirement income (such as 401K distributions, pensions, etc.), and investment income (such as dividends, bank interest, etc.).”

“Civil Service Retirement Annuities received for being employed by federal government.”

Nevada

Official source. No broad-based individual income tax.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Nevada Department of Taxation, Income Tax in Nevada

Current department page

“The State of Nevada does not impose a state income tax on individuals or participate in the administration of Federal Income Tax.”

New Hampshire

Official source. No broad-based individual income tax. No tax on wages; the Interest and Dividends tax was repealed for periods beginning after December 31, 2024.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

New Hampshire DRA, Interest & Dividends Tax

Current department page; read from a web.archive.org capture of 2026-09-20 of this page

“The State of New Hampshire does not have an income tax on an individual's reported W-2 wages.”

“Effective for taxable periods beginning after December 31, 2024, the Interest and Dividends tax is repealed. To learn more, please see Technical Information Release, TIR 2025-001.”

New Jersey

Official source. Taxes wages.

Public pensions (Partly exempt): Pension exclusion for age 62 or older or disabled, with total income of $150,000 or less; amount depends on income and filing status.
Private pensions (Partly exempt): Pension exclusion for age 62 or older or disabled, with total income of $150,000 or less; amount depends on income and filing status.
IRA and 401(k) (Partly exempt): Taxable IRA withdrawals are included in the same exclusion.

New Jersey Division of Taxation: Retirement income exclusions

Current division page (2025 NJ-1040)

…“You can exclude all or part of the pension income reported if you meet the following qualifications: You (and/or your spouse/civil union partner, if filing jointly) were 62 or older or disabled as defined by Social Security guidelines on the last day of the tax year (December 31 for calendar year filers); and Your total income for the entire year was $150,000 or less.”

…“Total Income of $100,000 or Less If your total income is $100,000 or less, you can exclude reported taxable pension, annuity, and IRA withdrawals up to the maximum amount for your filing status listed below.”

…“If your total income is $100,001, but not more than $150,000, you can exclude a percentage of your reported taxable pension, annuity, and IRA withdrawals.”

New Mexico

Verify with the state. Taxes wages.

Public pensions (Not confirmed): The 2025 adjustment instructions read do not state a general pension rule.
Private pensions (Not confirmed): Not stated in the instructions read.
IRA and 401(k) (Not confirmed): Not stated in the instructions read.

Verify with the state. The only pension rule read is the exemption for income earned on tribal land; a general pension exclusion was not found or ruled out.

New Mexico Taxation and Revenue: 2025 PIT adjustments instructions

Tax year 2025 instructions

…“Retirement or pension income is exempt when the retirement or pension is the result of employment within the boundaries of the reservation or pueblo grant or within the boundaries of land defined as “Indian country” of the member’s or spouse’s New Mexico federally recognized Indian nation, tribe, or pueblo.”

New York

Official source. Taxes wages.

Public pensions (Fully exempt): Pensions from New York State, local governments and the federal government are subtracted, regardless of age.
Private pensions (Partly exempt): Up to $20,000 of qualifying pension and annuity income at age 59 1/2 or older; only the amount received after you became 59 1/2.
IRA and 401(k) (Partly exempt): Periodic and lump-sum IRA payments and periodic 401(k) distributions can qualify for the same $20,000 exclusion at 59 1/2 or later, but not payments derived from contributions made after you retired.

New York Department of Taxation and Finance: Information for retired persons

Current department page

…“If you received a pension or other distribution from a New York State or local government pension plan or federal government pension plan, you may subtract the amount of distribution that was included in your federal adjusted gross income, regardless of your age or of the form the payment(s) take.”

…“If you were age 59½ or older for the entire tax year, you may exclude up to $20,000 of your qualified pension and annuity income from your federal adjusted gross income for purposes of determining your New York adjusted gross income. If you became age 59½ during the tax year, the exclusion is allowed only for the amount of pension and annuity income received on or after you became 59½, but not more than $20,000.”

New York Department of Taxation and Finance: 2025 Form IT-201-I (line 29)

Tax year 2025 instructions

…“enter the qualifying pension and annuity income included in your 2025 federal adjusted gross income, but not more than $20,000. If you became 59½ during 2025, enter only the amount you received after you became 59½, but not more than $20,000.”

…“periodic and lump-sum payments from an IRA, but not payments derived from contributions made after you retired”

…“periodic distributions of benefits from a cafeteria plan (IRC § 125) or a qualified cash or deferred profit-sharing or stock bonus plan [IRC § 401(k)], but not distributions derived from contributions made after you retired”

North Carolina

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Exempt only for state, local and federal retirees with five or more years of service on August 12, 1989 (Bailey settlement).
Private pensions (Not confirmed): The instructions read do not state a general private pension rule.
IRA and 401(k) (Not confirmed): The instructions read do not state an IRA rule.

Verify with the state. Only the Bailey exemption was read; private pension and IRA treatment is not stated in the section read.

North Carolina Department of Revenue: 2025 D-400 instructions (Schedule S, line 20)

Tax year 2025 instructions

…“North Carolina may not tax certain retirement benefits received by retirees (or by beneficiaries of retirees) of the state of North Carolina and its local governments or by United States government retirees (including military).”

North Dakota

Verify with the state. Taxes wages.

Public pensions (Not confirmed): The booklet excerpt read does not state a general pension rule.
Private pensions (Not confirmed): Not stated in the excerpt read.
IRA and 401(k) (Not confirmed): Not stated in the excerpt read.

Verify with the state. The 2025 instruction booklet was not found; the 2024 booklet excerpt read does not state the treatment of pensions and IRAs.

North Dakota Office of State Tax Commissioner: 2024 individual income tax booklet

Tax year 2024 booklet (archived capture); read from a web.archive.org capture of 2026-03-05 of this page

…“Taxable portion of IRAs, pensions, annuities, and social security benefits reported on Form 1040 or 1040-SR, lines 4b, 5b, and 6b.”

Ohio

Official source. Taxes wages.

Public pensions (Taxed): Usually taxed; a retirement income credit may apply (a credit, not an exemption).
Private pensions (Taxed): Usually taxed; a retirement income credit may apply (a credit, not an exemption).
IRA and 401(k) (Taxed): Usually taxed; a retirement income credit may apply (a credit, not an exemption).

Ohio Department of Taxation: Senior citizens and Ohio income taxes

Current department page

“Other retirement income included in your Ohio adjusted gross income is usually taxed by Ohio, but you may qualify for credits like Ohio's retirement income credit or the lump sum retirement credit.”

Oklahoma

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $10,000 of government or federal civil service retirement benefits (combined with the private cap).
Private pensions (Partly exempt): Up to $10,000 of retirement benefits from qualifying plans, minus any government amount already claimed.
IRA and 401(k) (Partly exempt): Up to $10,000 of IRA benefits (IRC 408), within the same combined $10,000.

Oklahoma Tax Commission: 2025 Form 511 packet (Schedule 511-A, lines 5 and 6)

Tax year 2025 packet

…“Each individual may exclude their retirement benefits up to $10,000, but not to exceed the amount included in the Federal AGI.”

…“An individual retirement account, annuity or trust or simplified employee pension under IRC Sec. 408”

Oregon

Verify with the state. Taxes wages.

Public pensions (Partly exempt): A federal pension subtraction may apply on Schedule OR-ASC; its terms were not read.
Private pensions (Not confirmed): Not stated in the instructions read.
IRA and 401(k) (Not confirmed): Not stated in the instructions read.

Verify with the state. The full-year resident rules for the federal pension subtraction and the retirement income credit were not read.

Oregon Department of Revenue: 2025 Form OR-40-N and OR-40-P instructions

Tax year 2025 instructions

…“If you have a federal pension, you may qualify for a subtraction on Schedule ORASC-NP.”

Pennsylvania

Official source. Taxes wages.

Public pensions (Fully exempt): Payments recognized as old age or retirement benefits, paid to persons retired from service after a specific age or period of employment, are not taxed.
Private pensions (Fully exempt): Eligible retirement plan distributions after retirement age or years of service are not taxed; early distributions can be taxable.
IRA and 401(k) (Fully exempt): IRA distributions are exempt if no early withdrawal penalty is owed (for example at age 59 1/2 or later).

Pennsylvania Department of Revenue: Personal income tax guide, gross compensation

Current department guide

…“Under Pennsylvania law, payments commonly recognized as old age or retirement benefits are not subject to tax.”

…“If a taxpayer receives distributions from a plan that is not an employer provided plan, such as an Individual Retirement Arrangement (IRA), the department will consider the distributions exempt retirement income so long as the taxpayer is not required to pay a penalty for early withdrawal.”

…“Generally, eligible Pennsylvania retirement plans include qualified pension plans under Section 401(a) of the Internal Revenue Code (defined benefit plans and defined contributions plans), IRAs (individual retirement accounts and annuities), Roth IRAs, Simplified Employee Pension Plans (SEPs), and Keogh plans.”

Rhode Island

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $50,000 per person (tax year 2025) at Social Security full retirement age, if federal AGI is below the filing-status limit.
Private pensions (Partly exempt): Up to $50,000 per person (tax year 2025) at Social Security full retirement age, if federal AGI is below the filing-status limit.
IRA and 401(k) (Partly exempt): Up to $50,000 per person (tax year 2025); 401(k) plans and similar sources qualify.

What changed: The Social Security age threshold is removed in 2027; the official source read here does not say the pension modification changes.

Rhode Island Division of Taxation: Publication 2026-01, Modifications for retirement income

Tax year 2025 guide issued February 2026 (archived capture); read from a web.archive.org capture of 2026-05-21 of this page

…“For Tax Year 2025, Rhode Island tax law allows up to $50,000 of qualifying taxable pension and/or annuity income to be exempted from Rhode Island personal income tax.”

…“You have reached “full retirement age” as defined by the Social Security Administration (see Section 1b: Pension and Annuity Income Modification - “Full retirement age”); and 3) Your federal AGI is below a certain threshold amount”

South Carolina

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $3,000 under age 65 and up to $10,000 at 65 or older of qualified retirement income from your own plan.
Private pensions (Partly exempt): Up to $3,000 under age 65 and up to $10,000 at 65 or older of qualified retirement income from your own plan.
IRA and 401(k) (Partly exempt): Up to $3,000 under age 65 and up to $10,000 at 65 or older, if from a qualified retirement account you own.

South Carolina Department of Revenue: 2025 SC1040 instructions (lines p-1 to p-3)

Tax year 2025 instructions

“An individual who is under age 65 may claim a retirement deduction up to $3,000 on qualified retirement income from their own plan.”

“An individual who is age 65 or older during the tax year may claim a retirement deduction up to $10,000 on qualified retirement income from their own plan.”

South Dakota

Official source. No broad-based individual income tax.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

South Dakota Department of Revenue, Individual taxes

Current department page

“South Dakota is one of seven states that does not impose a state income tax.”

Tennessee

Official source. No broad-based individual income tax. No individual income tax on wages; the Hall tax on interest and dividends was repealed for periods beginning January 1, 2021 or later.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Tennessee Department of Revenue, Hall Income Tax

Current department page

…“The Hall income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.”

…“The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later.”

Texas

Official source. No broad-based individual income tax.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Texas Comptroller of Public Accounts, Texas is open for small business

Current department page

“Texas has no state income tax.”

Utah

Verify with the state. Taxes wages.

Public pensions (Not confirmed): Utah's nonrefundable credit on the page read is for Social Security benefits only.
Private pensions (Not confirmed): Not stated in the page read.
IRA and 401(k) (Not confirmed): Not stated in the page read.

Verify with the state. The retirement credit statute for age 65 and older was not read, so the treatment of pensions and IRAs is not confirmed.

Utah Code section 59-10-1042 (credit for Social Security benefits)

Code text effective January 1, 2026

…“Section 1042 Nonrefundable tax credit for social security benefits.”

Vermont

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Retirement income exemption up to $10,000 for certain government systems, with AGI limits.
Private pensions (Not confirmed): Not confirmed from the worksheet read.
IRA and 401(k) (Not confirmed): Not confirmed from the worksheet read.

Verify with the state. The worksheet names the eligible retirement systems in a section that was not read in full; private pension and IRA treatment is not confirmed.

Vermont Department of Taxes: 2025 income tax booklet (Retirement Income Exemption Worksheet)

Tax year 2025 booklet

…“If you elected one of the other retirement exemptions, enter your eligible retirement system income or $10,000, whichever is less.”

Virginia

Verify with the state. Taxes wages.

Public pensions (Not confirmed): The instructions read cover the age deduction, not a pension rule.
Private pensions (Not confirmed): Not stated in the instructions read.
IRA and 401(k) (Not confirmed): Not stated in the instructions read.

Verify with the state. Virginia's age deduction (up to $12,000 for those born on or before January 1, 1961, income-based) can reduce any income, including a pension; it is not a retirement exclusion and no pension rule was read.

Virginia Tax: 2025 Form 760 instructions (line 4, age deduction)

Tax year 2025 instructions

…“may qualify to claim an age deduction of up to $12,000 each for 2025.”

…“For the 2025 taxable year, taxpayers born on or before January 1, 1961, may qualify to claim an age deduction based on their birth date, filing status and income.”

Washington

Official source. No broad-based individual income tax. No individual income tax for 2026; from January 1, 2028 a 9.9% income tax applies to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Washington Department of Revenue, Income tax

Current department page

“Washington does not currently have an individual income tax.”

“Beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million. The first return will be due in 2029.”

West Virginia

Verify with the state. Taxes wages.

Public pensions (Partly exempt): Up to $2,000 combined from West Virginia Teachers' or Public Employees' Retirement or federal retirement, regardless of age.
Private pensions (Not confirmed): Not stated in the instructions read.
IRA and 401(k) (Not confirmed): Not stated in the instructions read.

Verify with the state. Only line 33 was read; private pension and IRA treatment, and the senior modification for age 65 and older, were not.

West Virginia State Tax Department: 2025 IT-140 instructions (Schedule M, line 33)

Tax year 2025 instructions

…“Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers’ Retirement System and/or The West Virginia Public Employees’ Retirement System.”

…“Combined amounts of 33a and 33b must not exceed $2,000.”

Wisconsin

Official source. Taxes wages.

Public pensions (Partly exempt): Up to $24,000 at age 67 or older ($48,000 on a joint return if both spouses are at least 67), or up to $5,000 at 65 or older with low AGI.
Private pensions (Partly exempt): Up to $24,000 at age 67 or older ($48,000 on a joint return if both spouses are at least 67), or up to $5,000 at 65 or older with low AGI.
IRA and 401(k) (Partly exempt): Distributions from a qualified retirement plan or an IRA are qualifying retirement income for the same subtractions.

What changed: The $24,000 and $48,000 subtraction starts with the 2025 taxable year.

Wisconsin Department of Revenue: Publication 126 (2025), How your retirement benefits are taxed

Tax year 2025 publication

…“individuals who are at least 67 years of age before the close of the taxable year may subtract up to $24,000 of qualifying retirement income received.”

…“Eligible individuals may subtract up to $5,000 of qualifying retirement income received.”

Wyoming

Official source. No broad-based individual income tax.

Public pensions (Fully exempt): No state income tax on retirement income.
Private pensions (Fully exempt): No state income tax on retirement income.
IRA and 401(k) (Fully exempt): No state income tax on retirement income.

Wyoming Legislative Service Office, Wyoming Tax Rates and Collections (June 3, 2025)

Legislative Service Office report dated June 3, 2025

…“Individual Income Tax 0% (Note Art. 15, Sec. 18) $0”

Related federal and retirement pages

State rules sit on top of the federal return. To see how much of your Social Security is taxable at the federal level, use the taxable Social Security benefits calculator. For the federal deduction for people 65 and older, try the senior deduction calculator. To plan withdrawals, see the 401(k) withdrawal tax calculator and the RMD calculator. More tools are on the retirement income hub.

Frequently asked questions

Which states don't tax retirement income in 2026?

13 states, counting only rows confirmed from an official source: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no broad-based individual income tax, and Illinois, Iowa (at 55 or older, or if disabled or a surviving spouse), Mississippi and Pennsylvania fully exempt qualifying pension and IRA or 401(k) income. 19 states could not be confirmed (Alabama, Arizona, Delaware, District of Columbia, Idaho, Indiana, Kansas, Maryland, Minnesota, Missouri, Nebraska, New Mexico, North Carolina, North Dakota, Oregon, Utah, Vermont, Virginia and West Virginia), so they are not counted either way.

Is "no income tax" the same as "no tax on retirement income"?

No. A state with no broad-based income tax usually taxes no retirement income, but a state with an income tax can also exempt it. New Hampshire has no tax on wages and repealed its interest and dividends tax for periods beginning after December 31, 2024. Washington has no individual income tax for 2026; from January 1, 2028 a 9.9% income tax applies to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million. Tennessee's Hall tax was repealed for periods beginning January 1, 2021 or later.

Which states exempt government pensions but not private pensions or IRAs?

Among the confirmed rows: Hawaii and New York. Their public pensions are fully exempt, while private pensions or IRA and 401(k) withdrawals are capped, partly taxed or taxed. Check the row for the exact rule.

Are IRA and 401(k) withdrawals treated like pensions?

Not always. Some states count them in the same exclusion and some limit the age or plan type. For example, Arkansas exempts the first $6,000 of a traditional IRA distribution only at age 59 1/2 or later, and Pennsylvania treats an IRA distribution as exempt retirement income when no early withdrawal penalty is owed. The table shows pensions and IRA/401(k) income separately.

Do these states also exempt Social Security and military retirement pay?

Not necessarily. Each state sets those rules separately. The table repeats the Social Security and military columns from the dedicated pages for states that tax Social Security and for states that tax military retirement; follow those pages for the detail.

How do age thresholds, caps and income limits work?

Most states that exclude only part of retirement income state an age, a dollar cap and sometimes an income limit. A cap is the most you can exclude, not the amount you get: Georgia, for example, allows up to $35,000 at ages 62 to 64 and up to $65,000 at 65 or older of all retirement income combined. The checker applies a cap and age rule only where the state publishes a fixed figure, and shows no estimate where the rule depends on income or filing status.

When will the 2026 rules be confirmed?

States publish their 2026 return instructions from December 2026 to February 2027. Until then each row rests on the latest published instructions, mostly for tax year 2025, or on the statute in force, and the source shows which. This page is reviewed again after the 2026 booklets appear.

Sources

Official sources only: each state's department of revenue or taxation, its return instructions, or its statute or rule text. Where a department site blocked plain requests, a web.archive.org capture of the same official page was read and is noted. States with no income tax reuse the sources on our Social Security page. Retrieved October 30, 2026.

Alabama: Alabama Department of Revenue, Admin. Code 810-3-19-.01 (Exempt Retirement Allowances)
Alabama: Alabama Department of Revenue: Income Exempt from Alabama Income Taxation
Alaska: Alaska Department of Revenue, Tax Division: Personal Income Tax
Arizona: Arizona Department of Revenue: 2025 Form 140 instructions (archived copy of 2026-05-13)
Arkansas: Arkansas DFA: 2025 AR1000F instructions (lines 16 to 18)
California: California FTB: 2025 Form 540 instructions (Schedule CA, lines 5a and 5b)
Colorado: Colorado Department of Revenue: Income Tax Topics, Social Security, Pensions and Annuities (January 2025) (archived copy of 2026-10-20)
Connecticut: Connecticut DRS: 2025 CT-1040 instructions (Pension and Annuity Worksheet)
Connecticut: Connecticut General Statutes section 12-701(a)(20)(B), clauses (xxviii) and (xxix) (archived copy of 2026-09-01)
Delaware: Delaware Code, Title 30, section 1106(b)(3)
District of Columbia: D.C. Code section 47-1803.02 (subtractions from gross income)
Florida: Florida Department of Revenue: Do I have to file a personal income tax return in Florida?
Georgia: Georgia DOR: 2025 IT-511 booklet (Form 500 Schedule 1, subtractions)
Georgia: Georgia DOR: Retirees FAQ
Hawaii: Hawaii Department of Taxation: 2025 Form N-11 instructions (line 13, pensions)
Idaho: Idaho State Tax Commission: Income tax for seniors and retirees
Idaho: Idaho State Tax Commission: Idaho retirement benefits deduction
Illinois: Illinois Department of Revenue: Social Security benefits and certain retirement plans
Indiana: Indiana Department of Revenue: 2025 IT-40 booklet (Civil Service Annuity Deduction) (archived copy of 2026-04-14)
Iowa: Iowa Administrative Code 701-302.47: exclusion of pensions and other retirement benefits
Kansas: Kansas Department of Revenue: 2025 individual income tax booklet (Schedule S, line A14) (archived copy of 2026-09-28)
Kentucky: Kentucky Department of Revenue: 2025 Schedule P (pension income exclusion)
Louisiana: Louisiana Department of Revenue: retirement system benefits that may be excluded (archived copy of 2026-05-20)
Maine: Maine Revenue Services: 2025 Form 1040ME instructions (Schedule 1S, line 4)
Maryland: Maryland Comptroller: Technical Bulletin 51, Senior Citizens and Maryland Income Tax
Massachusetts: Mass.gov: Tax information for seniors and retirees (archived copy of 2026-10-08)
Michigan: Michigan Department of Treasury: Retirement and pension benefits (archived copy of 2026-04-19)
Minnesota: Minnesota Statutes section 290.0132, subdivision 34 (public pension subtraction)
Mississippi: Mississippi Administrative Code, Title 35, Part III, Rule 2.06 (retirement allowances)
Mississippi: Mississippi Department of Revenue: 2025 Form 80-100 instructions (line 46)
Missouri: Missouri Department of Revenue: Pension FAQs (archived copy of 2026-10-08)
Montana: Montana Department of Revenue: Publication 1 (2025), Pensions and annuity payments
Nebraska: Nebraska Department of Revenue: 2025 individual income tax booklet
Nevada: Nevada Department of Taxation, Income Tax in Nevada
New Hampshire: New Hampshire DRA, Interest & Dividends Tax (archived copy of 2026-09-20)
New Jersey: New Jersey Division of Taxation: Retirement income exclusions
New Mexico: New Mexico Taxation and Revenue: 2025 PIT adjustments instructions
New York: New York Department of Taxation and Finance: Information for retired persons
New York: New York Department of Taxation and Finance: 2025 Form IT-201-I (line 29)
North Carolina: North Carolina Department of Revenue: 2025 D-400 instructions (Schedule S, line 20)
North Dakota: North Dakota Office of State Tax Commissioner: 2024 individual income tax booklet (archived copy of 2026-03-05)
Ohio: Ohio Department of Taxation: Senior citizens and Ohio income taxes
Oklahoma: Oklahoma Tax Commission: 2025 Form 511 packet (Schedule 511-A, lines 5 and 6)
Oregon: Oregon Department of Revenue: 2025 Form OR-40-N and OR-40-P instructions
Pennsylvania: Pennsylvania Department of Revenue: Personal income tax guide, gross compensation
Rhode Island: Rhode Island Division of Taxation: Publication 2026-01, Modifications for retirement income (archived copy of 2026-05-21)
South Carolina: South Carolina Department of Revenue: 2025 SC1040 instructions (lines p-1 to p-3)
South Dakota: South Dakota Department of Revenue, Individual taxes
Tennessee: Tennessee Department of Revenue, Hall Income Tax
Texas: Texas Comptroller of Public Accounts, Texas is open for small business
Utah: Utah Code section 59-10-1042 (credit for Social Security benefits)
Vermont: Vermont Department of Taxes: 2025 income tax booklet (Retirement Income Exemption Worksheet)
Virginia: Virginia Tax: 2025 Form 760 instructions (line 4, age deduction)
Washington: Washington Department of Revenue, Income tax
West Virginia: West Virginia State Tax Department: 2025 IT-140 instructions (Schedule M, line 33)
Wisconsin: Wisconsin Department of Revenue: Publication 126 (2025), How your retirement benefits are taxed
Wyoming: Wyoming Legislative Service Office, Wyoming Tax Rates and Collections (June 3, 2025)