States That Tax Social Security Benefits in 2026

For tax year 2026 (returns filed in 2027), 8 states tax Social Security benefits in some form: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. The other 42 states and the District of Columbia do not tax them: 9 have no broad-based individual income tax, and the rest exempt the benefits or let you subtract them.

Every rule below comes from the state's own revenue or taxation department or from its statute, with the wording quoted. Where the 2026 rule could not be confirmed from an official source, the table shows what the source says and marks the state "verify with the state": Missouri, New Mexico and Rhode Island. Most states have not published their 2026 return instructions yet, so each source shows the tax year it speaks to.

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.

Table: Social Security benefits by state, tax year 2026

51 of 51 shown

StateCategoryRuleStatusSource
Social Security fully exemptAlabama income tax law treats amounts received under the federal Social Security Acts as totally exempt.Official sourceDepartment page
No broad-based income taxAlaska does not have an individual income tax, so it does not tax Social Security benefits.Official sourceDepartment page
Social Security fully exemptArizona does not tax Social Security retirement benefits received under Title II of the Social Security Act. Residents subtract the amount that was taxed on the federal return.Official sourceForm instructions
Social Security fully exemptArkansas lists Social Security and Railroad Retirement benefits among income that is not taxable by the state.Official sourceDepartment page
Social Security fully exemptCalifornia excludes U.S. Social Security benefits and equivalent Tier 1 railroad retirement benefits from taxable income.Official sourceForm instructions
Taxed, with exemptions or thresholdsColorado lets people 65 or older subtract all Social Security benefits included in federal taxable income. People 55 to 64 get the full subtraction only if federal AGI is within a threshold; above it, the subtraction is capped at $20,000.Official sourceDepartment page
Taxed, with exemptions or thresholdsSocial Security benefits are fully exempt when federal AGI (Line 1 of the Connecticut return) is below $75,000 for single or married filing separately, or below $100,000 for married filing jointly, qualifying surviving spouse or head of household. At or above those amounts the Social Security Benefit Adjustment Worksheet applies: Line D is 25% of the lesser of Line A or Line B, and the adjustment on Line 41 is the taxable amount on the federal worksheet (Line E) minus Line D, or 0 if Line D is at least Line E.Official sourceForm instructions
Social Security fully exemptDelaware does not tax Social Security and Railroad Retirement benefits.Official sourceDepartment page
Social Security fully exemptThe District excludes Social Security and Tier 1 railroad retirement benefits that are subject to federal tax under section 86 from District gross income.Official sourceStatute
No broad-based income taxFlorida does not have a personal income tax, so it does not tax Social Security benefits.Official sourceDepartment page
Social Security fully exemptTaxable Social Security and Railroad Retirement benefits on the federal return are exempt from Georgia income tax. Residents subtract the taxable portion.Official sourceDepartment page
Social Security fully exemptHawaii does not tax Social Security or first tier Railroad Retirement Act benefits.Official sourceForm instructions
Social Security fully exemptSocial Security benefits that may be taxable on the federal return are not taxable in Idaho.Official sourceDepartment page
Social Security fully exemptIllinois lets you subtract federally taxed Social Security and railroad retirement benefits on Form IL-1040.Official sourceDepartment page
Social Security fully exemptIndiana does not tax Social Security income.Official sourceDepartment page
Social Security fully exemptFor tax years beginning on or after January 1, 2014, no Social Security benefits are taxable on the Iowa return. The excluded amount still counts when deciding whether a return must be filed.Official sourceStatute
Social Security fully exemptSince tax year 2024, Social Security benefits included in federal AGI are not subject to Kansas income tax. They are reported as a subtraction on Schedule S, Part A.Official sourceDepartment page
Social Security fully exemptKentucky does not tax Social Security income; the Department of Revenue cites KRS 141.019(1)(e).Official sourceForm instructions
Social Security fully exemptSocial Security benefits that are taxed on the federal return may be excluded from Louisiana taxable income.Official sourceDepartment page
Social Security fully exemptMaine subtracts Social Security and railroad retirement benefits paid by the United States, to the extent included in federal AGI.Official sourceStatute
Social Security fully exemptMaryland does not tax Social Security or Railroad Retirement benefits. Filers subtract the amount that was taxable on the federal return.Official sourceDepartment page
Social Security fully exemptMassachusetts gross income does not include Social Security benefits.Official sourceDepartment page
Social Security fully exemptMichigan lets taxpayers deduct Social Security income that is included in federal AGI.Official sourceDepartment page
Taxed, with exemptions or thresholdsMinnesota allows a subtraction of taxable Social Security benefits. Under the simplified method the full amount is subtracted at or below an AGI threshold, and the subtraction shrinks by 10% for each $4,000 of AGI above it ($2,000 for married filing separately). An alternative method based on provisional income also exists, and the larger subtraction applies.Official sourceDepartment page
Social Security fully exemptSocial Security benefits are exempt in total from Mississippi income tax.Official sourceForm instructions
Social Security fully exemptMissouri's statute defines the benefits it exempts as Social Security benefits received by a taxpayer 62 or older, or Social Security disability benefits. For tax years beginning on or after 2012 the subtraction is 100 percent of those benefits included in federal AGI, and since 2024 it applies regardless of filing status or income.Verify with the stateStatute
Taxed to the same extent as federalMontana starts from federal taxable income, so taxable Social Security benefits are included in Montana taxable income to the extent they are included in federal taxable income. Montana's list of subtractions has no general Social Security subtraction.Official sourceDepartment page
Social Security fully exemptFor taxable years beginning on or after January 1, 2024, Nebraska reduces federal AGI by one hundred percent of the Social Security benefits included in federal AGI.Official sourceStatute
No broad-based income taxNevada does not impose a state income tax on individuals.Official sourceDepartment page
No broad-based income taxNew Hampshire has no income tax on wages. Its tax on interest and dividends was repealed for taxable periods beginning after December 31, 2024.Official sourceDepartment page
Social Security fully exemptNew Jersey lists Social Security benefits as income that is not subject to New Jersey tax.Official sourceDepartment page
Taxed, with exemptions or thresholdsNew Mexico exempts Social Security income that is included in AGI when AGI does not exceed $100,000 (single), $75,000 (married filing separately) or $150,000 (married filing jointly, head of household, surviving spouse). Over the limit, none of it qualifies.Verify with the stateForm instructions
Social Security fully exemptSocial Security benefits included in federal AGI may be subtracted when computing New York adjusted gross income.Official sourceDepartment page
Social Security fully exemptNorth Carolina does not tax Social Security benefits. Filers deduct the taxable amount on Form D-400 Schedule S.Official sourceDepartment page
Social Security fully exemptNorth Dakota allows a deduction for the taxable portion of Social Security benefits, with no AGI limit for tax years 2021 and after.Official sourceDepartment page
Social Security fully exemptOhio does not tax Social Security benefits. Filers claim the Ohio deduction for taxable Social Security benefits on the Schedule of Adjustments.Official sourceDepartment page
Social Security fully exemptSocial Security benefits included in federal AGI are subtracted on the Oklahoma return.Official sourceDepartment page
Social Security fully exemptOregon does not tax Social Security or Railroad Retirement Board benefits. Filers subtract the amount included in federal income.Official sourceForm instructions
Social Security fully exemptPennsylvania lists Social Security payments as retirement income that is never taxable as Pennsylvania compensation.Official sourceDepartment page
Taxed, with exemptions or thresholdsRhode Island's Social Security modification applies when taxable Social Security is in federal AGI, the taxpayer has reached full retirement age, and federal AGI is below an annual threshold. For tax year 2025 the single, head of household and married filing separately threshold is $107,000.Verify with the stateDepartment page
Social Security fully exemptSocial Security and railroad retirement benefits that are taxed for federal purposes are exempt from South Carolina individual income tax.Official sourceDepartment page
No broad-based income taxSouth Dakota does not impose a state income tax.Official sourceDepartment page
No broad-based income taxTennessee repealed the Hall income tax, which applied only to interest and dividends, for tax periods beginning January 1, 2021 or later.Official sourceDepartment page
No broad-based income taxTexas has no state income tax.Official sourceDepartment page
Taxed, with exemptions or thresholdsUtah gives a nonrefundable credit for Social Security benefits included in state taxable income. The credit equals the state income tax rate times those benefits and is reduced by $.025 for each dollar that modified AGI exceeds a threshold.Official sourceStatute
Taxed, with exemptions or thresholdsVermont excludes federally taxable Social Security benefits in full up to an AGI threshold and in part (a straight-line reduction) between two thresholds, with none excluded at or above the upper one.Official sourceStatute
Social Security fully exemptVirginia does not tax Social Security benefits. A taxpayer subtracts any portion taxed at the federal level. The same applies to Tier 1 Railroad Retirement.Official sourceDepartment page
No broad-based income taxWashington does not currently have an individual income tax. A new 9.9% income tax on adjusted gross income over $1 million starts on January 1, 2028, so it does not apply to tax year 2026.Official sourceDepartment page
Social Security fully exemptFor taxable years beginning on or after January 1, 2026, West Virginia allows a 100 percent decreasing modification for Social Security benefits included in federal AGI, at any income level.Official sourceStatute
Social Security fully exemptSocial Security benefits are not taxable by Wisconsin.Official sourceDepartment page
No broad-based income taxWyoming has no individual income tax (a 0% base rate and $0 collections, noting Article 15, Section 18 of the state constitution).Official sourceDepartment page

Pick a state for the full rule

Choose a state to see its rule, the thresholds, what changed for tax year 2025, and the official source with its wording.

The states that tax Social Security benefits in 2026

These 8 states tax benefits for some or all filers. Each entry gives the rule, the thresholds, any change from tax year 2025 and the official source.

Colorado

Taxed, with exemptions or thresholds. Official source.

Colorado lets people 65 or older subtract all Social Security benefits included in federal taxable income. People 55 to 64 get the full subtraction only if federal AGI is within a threshold; above it, the subtraction is capped at $20,000.

  • Age 65 or older at the end of the tax year: subtract all Social Security benefits included in federal taxable income.
  • Age 55 to 64 at the end of the tax year (tax years beginning 2025 and after): full subtraction if AGI does not exceed $75,000 (single) or $95,000 (joint); otherwise the cap remains $20,000.
  • The department's topic paper states the Social Security subtraction for these two age groups only.

What changed: For tax year 2025 Colorado added the AGI-tested full subtraction for ages 55 to 64. Before that, the $20,000 cap applied to that age group.

The department page itself could not be read directly, so the January 2025 topic paper is the source. The Department revised its Colorado income tax forms each year; read the 2026 booklet when it is out.

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

Department topic paper revised January 2025; its rules apply to tax years beginning 2022 and 2025 "and after"; read from a web.archive.org capture 2025-06-17 of this page

“For income tax years beginning January 1, 2022, and after, taxpayers age 65 or older at the end of the tax year may subtract the entire amount of Social Security benefit income included in the taxpayer’s federal taxable income.”
“For income tax years beginning January 1, 2025, and after, taxpayers age 55 to 64 at the end of the tax year may subtract the entire amount of Social Security benefit income included in their federal taxable income if their adjusted gross income does not exceed the following thresholds:”
“$75,000 if their filing status is single; or ➢ $95,000 if their filing status is joint.”
“For those taxpayers whose adjusted gross income exceeds these thresholds, the cap remains at $20,000.”
“Any subtraction claimed for Social Security benefits will reduce the subtraction an individual can claim for any other pension and annuity income.”

Connecticut

Taxed, with exemptions or thresholds. Official source.

Social Security benefits are fully exempt when federal AGI (Line 1 of the Connecticut return) is below $75,000 for single or married filing separately, or below $100,000 for married filing jointly, qualifying surviving spouse or head of household. At or above those amounts the Social Security Benefit Adjustment Worksheet applies: Line D is 25% of the lesser of Line A or Line B, and the adjustment on Line 41 is the taxable amount on the federal worksheet (Line E) minus Line D, or 0 if Line D is at least Line E.

  • Fully exempt below $75,000 (single, married filing separately) or $100,000 (married filing jointly, qualifying surviving spouse, head of household).
  • At or above those amounts the worksheet taxes up to 25% of the lesser of its Line A or Line B; the exact amount comes from the worksheet or the department's online Social Security Benefit Adjustment Calculator.

Connecticut DRS, 2025 CT-1040 instructions (Line 41: Social Security Benefit Adjustment)

Tax year 2025 form instructions (2026 instructions not yet published)

“Your Social Security benefits are fully exempt from Connecticut income tax if your required filing status is single or married filing separately and the amount reported on Form CT‑1040, Line 1, is less than $75,000; or married filing jointly, qualifying surviving spouse, or head of household and the amount reported on Form CT‑1040, Line 1, is less than $100,000. If this is the case, enter on Line 41 the amount of federally taxable Social Security benefits reported on federal Form 1040, Line 6b, or federal Form 1040‑SR, Line 6b.”
“Your Social Security benefits are partially exempt from Connecticut income tax if your federal adjusted gross income is above the threshold for your filing status.”
“A. Enter the amount reported on your 2025 federal Social Security Benefits Worksheet, Line 1. A. If Line A is zero or less, stop here and enter “0” on Line 41. Otherwise, go to Line B.”
“B. Enter the amount reported on your 2025 federal Social Security Benefits Worksheet, Line 9. However, if filing separately and you lived with your spouse at any time during 2025, enter the amount reported on Line 7 of your federal Social Security Benefits Worksheet. B. If Line B is zero or less, stop here. Otherwise, go to Line C.”
“C. Enter the lesser of Line A or Line B.”
“D. Multiply Line C by 25% (.25).”
“E. Taxable amount of Social Security benefits reported on your 2025 federal Social Security Benefits Worksheet, Line 18.”
“F. Social Security Benefit Adjustment - Subtract Line D from Line E. Enter the amount here and on Form CT-1040, Line 41. If Line D is greater than or equal to Line E, enter “0.””

Minnesota

Taxed, with exemptions or thresholds. Official source.

Minnesota allows a subtraction of taxable Social Security benefits. Under the simplified method the full amount is subtracted at or below an AGI threshold, and the subtraction shrinks by 10% for each $4,000 of AGI above it ($2,000 for married filing separately). An alternative method based on provisional income also exists, and the larger subtraction applies.

  • Tax year 2026 phase-out thresholds (simplified method): $110,780 for married filing jointly or surviving spouse; $86,410 for single or head of household; $55,390 for married filing separately.

What changed: The tax year 2025 thresholds on the department page are $108,320 (married filing jointly), $84,490 (single or head of household) and $54,160 (married filing separately).

Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts (Minn. Stat. 290.0132, subd. 26)

Official table of tax year 2026 amounts. The "2023" in its "Statutory Year" column is the base year the amounts are indexed from, not the tax year; read from a web.archive.org capture 2026-06-06 of this page

“Simplified Subtraction Phase-out Threshold Married Joint or Surviving Spouse 2023 $110,780 Single; Head of Household 2023 $86,410 Married Separate 2023 $55,390”

Minnesota Department of Revenue, Social Security Benefit Subtraction

Department page showing tax year 2025 amounts; read from a web.archive.org capture 2026-10-21 of this page

“The simplified method allows taxpayers with adjusted gross income below $108,320 for Married Filing Jointly, or below $84,490 for Single or Head of Household, to subtract all their Social Security benefits included in adjusted gross income (AGI).”
“The subtraction is phased out by 10% for each $4,000 of AGI in excess of the income levels mentioned. For Married Filing Separately, the phaseout is 10% for each $2,000 of AGI over $54,160.”

Minn. Stat. 290.0132, subd. 26 (Office of the Revisor of Statutes)

Statute text (current)

“For a taxpayer other than a married taxpayer filing a separate return with adjusted gross income above the phaseout threshold, the simplified subtraction is reduced by ten percent for each $4,000 of adjusted gross income, or fraction thereof, in excess of the phaseout threshold.”

Montana

Taxed to the same extent as federal. Official source.

Montana starts from federal taxable income, so taxable Social Security benefits are included in Montana taxable income to the extent they are included in federal taxable income. Montana's list of subtractions has no general Social Security subtraction.

What changed: Montana's income tax simplification (Senate Bill 399) took effect for tax year 2024 and repealed the separate "taxable Social Security Benefits addition." Montana also allows an additional $5,500 subtraction for each taxpayer 65 or older; that subtraction is general retirement-age relief, not specific to Social Security.

Montana's subtractions in MCA 15-30-2120 were read for tax year 2025; the department says the $5,500 amount is adjusted annually for inflation beginning with tax year 2025.

Montana Department of Revenue, Tax Simplification Resource Hub

Current department page

“Senate Bill 399, passed during the 67th Legislature in 2021, made significant changes to Montana’s income tax system effective Tax Year 2024.”
“Taxable Social Security Income and net operating losses are included in Montana taxable income to the extent that they are included in federal taxable income.”
“There is a standard subtraction for taxpayers 65 and older of $5,500. If filing jointly and both spouses are 65 and older, the subtraction is $11,000. This amount will be adjusted annually for inflation beginning with tax year 2025.”

Montana Department of Revenue, Overview of Changes to Form 2

Department document on the income tax simplification changes to Form 2 (first effective for tax year 2024)

“However, the following additions were repealed: • • • • dividends not included in federal adjusted gross income allocation of compensation to spouse in a sole proprietorship federal net operating loss deduction taxable Social Security Benefits addition.”

Mont. Code Ann. 15-30-2101 (Montana Legislature, MCA 2025)

Statute text (MCA 2025)

“(22) "Montana taxable income" means federal taxable income as determined for federal income tax purposes and adjusted as provided in 15-30-2120.”

Mont. Code Ann. 15-30-2120(3)(g) (Montana Legislature, MCA 2025)

Statute text (MCA 2025)

“(g) for each taxpayer that has attained the age of 65, an additional subtraction of $5,500;”

New Mexico

Taxed, with exemptions or thresholds. Verify with the state.

New Mexico exempts Social Security income that is included in AGI when AGI does not exceed $100,000 (single), $75,000 (married filing separately) or $150,000 (married filing jointly, head of household, surviving spouse). Over the limit, none of it qualifies.

  • Single: $100,000. Married filing separately: $75,000. Married filing jointly, head of household and surviving spouse: $150,000.

Verify with the state. The latest official instructions on the department's site are for tax year 2025, and the 2026 instructions are not published yet. The department page and the instructions word the limit differently ("under" and "does not exceed"). Check the New Mexico 2026 instructions or the department before relying on the limits.

New Mexico Taxation and Revenue Department, 2025 PIT-ADJ instructions (line 25)

Tax year 2025 form instructions (2026 instructions not yet published)

“If your federal Adjusted Gross Income (AGI) does not exceed the maximum for your filing status, as listed in Table 2 (below), enter the amount of social security income included in your AGI.”
“Table 2. AGI Threshold for Social Security Income Exemption Filing Status AGI Single $100,000 Married Filing Separate $75,000 Married Filing Joint, Head of Household, and Surviving Spouse $150,000”
“No part of the taxpayer’s social security income qualifies for the social security income exemption because their AGI is over the $100,000 maximum for their filing status.”

New Mexico Taxation and Revenue Department, Social Security Income Tax Exemption

Department page announcing the exemption from tax year 2022

“The exemption is available to single taxpayers with less than $100,000 in income, to married couples filing jointly, surviving spouses and heads of household with under $150,000 in income, and to married couples filing separately with under $75,000 in income.”

Rhode Island

Taxed, with exemptions or thresholds. Verify with the state.

Rhode Island's Social Security modification applies when taxable Social Security is in federal AGI, the taxpayer has reached full retirement age, and federal AGI is below an annual threshold. For tax year 2025 the single, head of household and married filing separately threshold is $107,000.

  • Tax year 2025: single and head of household $107,000; married filing separately $107,000; married filing jointly or qualifying widow(er) $133,750 in the Division's Advisory 2025-22 and in the House Fiscal Staff report, but $133,500 in its retirement income guide.

What changed: The House Fiscal Staff report on the FY 2027 budget as enacted says the budget eliminates the current age threshold in 2027 and does not phase the tax out completely by 2029. Until then the full retirement age rule above is the one the Division describes.

Verify with the state. Two Division documents give different tax year 2025 limits for married filing jointly ($133,500 and $133,750). The House Fiscal Staff report on the enacted FY 2027 budget also shows $133,750 for joint filers (and $107,000 for single filers), the same as Advisory 2025-22, so the $133,500 in the retirement income guide is likely a typo. The Division had not published the tax year 2026 Social Security limits in the sources read, and the age rule changes in 2027. Confirm with the Division of Taxation.

Rhode Island Division of Taxation, Retirement Income Tax Guide (PUB 2026-01, tax year 2025)

Division guide for tax year 2025; read from a web.archive.org capture 2026-05-21 of this page

“For Tax Year 2025, the thresholds are: o single, head of household - $107,000 o married filing jointly or qualifying widow - $133,500 o married filing separately - $107,000”
“2) A taxpayer must have reached full retirement age in accordance with the Social Security Administration.”

Rhode Island Division of Taxation, Advisory 2025-22 (inflation adjustments)

Division advisory dated November 2025 (tax year 2025 amounts); read from a web.archive.org capture 2026-02-16 of this page

“Social Security modification – income limits by Tax Year Filing status 2024 2025 Single $104,200 $107,000 Married filing jointly* $130,250 $133,750”

Rhode Island House Fiscal Staff, FY 2027 Budget as Enacted: Revenue Changes

Legislative fiscal staff report on the FY 2027 budget as enacted (2026 session); read from a web.archive.org capture 2026-10-11 of this page

“Social Security Tax. Under current law, taxpayers who have reached full Social Security retirement age (67 or older) and have incomes below $107,000 for individuals and $133,750 for joint filers are exempt from paying state income tax on their Social Security income. The Budget includes the Governor’s proposal to eliminate the current age threshold in 2027 but does not include his proposal to phase out the tax completely by 2029.”

Utah

Taxed, with exemptions or thresholds. Official source.

Utah gives a nonrefundable credit for Social Security benefits included in state taxable income. The credit equals the state income tax rate times those benefits and is reduced by $.025 for each dollar that modified AGI exceeds a threshold.

  • Reduction starts above modified AGI of $45,000 (married filing separately), $54,000 (single), $90,000 (head of household) and $90,000 (joint).
  • The credit cannot be carried forward or back, and cannot be claimed in the same year as the credit under Section 59-10-1019.

The statute refers to the rate in Utah Code 59-10-104(2) and does not state a percentage in this section.

Utah Code 59-10-1042 (Utah Legislature, effective January 1, 2026)

Statute text effective January 1, 2026

“Except as provided in Section 59-10-1002.2 and Subsections (3) and (4), each claimant on a return that receives a social security benefit may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the product of: (a) the percentage listed in Subsection 59-10-104(2); and (b) the claimant's social security benefit that is included in the claimant's state taxable income for the taxable year.”
“The tax credit allowed by Subsection (2) claimed on a return filed under this part shall be reduced by $.025 for each dollar by which modified adjusted gross income for purposes of the return exceeds: (a) for a return filed under this chapter that is allowed a married filing separately status, $45,000; (b) for a return filed under this chapter that is allowed a single filing status, $54,000; (c) for a return filed under this chapter that is allowed a head of household filing status, $90,000; or (d) for a return filed under this chapter that is allowed a joint filing status, $90,000.”

Vermont

Taxed, with exemptions or thresholds. Official source.

Vermont excludes federally taxable Social Security benefits in full up to an AGI threshold and in part (a straight-line reduction) between two thresholds, with none excluded at or above the upper one.

  • Single, married filing separately, head of household, surviving spouse: all federally taxable benefits excluded at AGI up to $55,000; none at $65,000 or more; in between, the excluded share falls in proportion to AGI over $55,000.
  • Married filing jointly: all excluded at AGI up to $70,000; none at $80,000 or more; in between, proportional.

One sentence on the department page still describes older thresholds; its table and the statute above agree with each other.

32 V.S.A. § 5830e(a) (Vermont Legislature)

Statute text (current)

“(A) If the federal adjusted gross income of the taxpayer is less than or equal to $55,000.00, all federally taxable benefits received under the federal Social Security Act shall be excluded.”
“(B) If the federal adjusted gross income of the taxpayer is greater than $55,000.00 but less than $65,000.00, the percentage of federally taxable benefits received under the Social Security Act to be excluded shall be proportional to the amount of the taxpayer’s federal adjusted gross income over $55,000.00, determined by:”
“(C) If the federal adjusted gross income of the taxpayer is equal to or greater than $65,000.00, no amount of the federally taxable benefits received under the Social Security Act shall be excluded under this section.”
“(A) If the federal adjusted gross income of the taxpayer is less than or equal to $70,000.00, all federally taxable benefits received under the Social Security Act shall be excluded.”
“(B) If the federal adjusted gross income of the taxpayer is greater than $70,000.00 but less than $80,000.00, the percentage of federally taxable benefits received under the Social Security Act to be excluded shall be proportional to the amount of the taxpayer’s federal adjusted gross income over $70,000.00, determined by:”
“(C) If the federal adjusted gross income of the taxpayer is equal to or greater than $80,000.00, no amount of the federally taxable benefits received under the Social Security Act shall be excluded under this section.”

Vermont Department of Taxes, Social Security Exemption

Current department page

“The Vermont exemption allows income-eligible taxpayers to subtract all or part of federally taxable Social Security benefits from their AGI.”

States marked "verify with the state"

For these states the official sources are for tax year 2025, disagree with each other, or leave a case unstated. The page shows what the sources say and does not guess.

  • Missouri: The statute and the department name only benefits received at age 62 or older and disability benefits. Neither source says how Social Security benefits are treated for a recipient under 62 who is not receiving disability benefits (for example, some survivor benefits), so the category here is the general rule only. Check with the Missouri Department of Revenue if that applies to you.
  • New Mexico: The latest official instructions on the department's site are for tax year 2025, and the 2026 instructions are not published yet. The department page and the instructions word the limit differently ("under" and "does not exceed"). Check the New Mexico 2026 instructions or the department before relying on the limits.
  • Rhode Island: Two Division documents give different tax year 2025 limits for married filing jointly ($133,500 and $133,750). The House Fiscal Staff report on the enacted FY 2027 budget also shows $133,750 for joint filers (and $107,000 for single filers), the same as Advisory 2025-22, so the $133,500 in the retirement income guide is likely a typo. The Division had not published the tax year 2026 Social Security limits in the sources read, and the age rule changes in 2027. Confirm with the Division of Taxation.

How federal taxation of benefits fits in

Most states start from your federal return. Whether any of your benefits are taxed there depends on your other income, and most states then exempt, subtract or credit the part that is taxed. To see what part of your own benefits is taxable on your federal return, use the taxable Social Security benefits calculator; this page does not repeat that math.

Your benefit amount also matters for planning. See the 2027 Social Security COLA, the 2027 payment schedule and the break-even calculator. For the separate federal deduction for people 65 and older, try the senior deduction calculator.

Frequently asked questions

How many states tax Social Security benefits in 2026?

8 states tax Social Security benefits in some form for tax year 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. The other 42 states and the District of Columbia do not: 9 have no broad-based individual income tax, and the rest (34, counting the District of Columbia) exempt the benefits or let you subtract them. Missouri, New Mexico and Rhode Island are marked "verify with the state" because the official sources are for tax year 2025, disagree with each other, or leave a case unstated.

Does Minnesota tax Social Security?

Partly. Minnesota lets you subtract all of your taxable benefits under the simplified method when federal AGI is at or below $110,780 (married filing jointly or surviving spouse), $86,410 (single or head of household) or $55,390 (married filing separately) for tax year 2026. Above those amounts the subtraction shrinks by 10% for each $4,000 of AGI ($2,000 if married filing separately). An alternative method based on provisional income also exists, and the larger subtraction applies. For tax year 2025 the amounts were $108,320, $84,490 and $54,160.

Does Colorado tax Social Security?

Only for some people. Colorado lets people 65 or older subtract all Social Security benefits included in federal taxable income. People 55 to 64 can subtract all of it if federal AGI does not exceed $75,000 (single) or $95,000 (joint), a rule that began with tax year 2025; above those amounts the cap remains $20,000.

Does Connecticut tax Social Security?

Only for higher incomes. Connecticut's department says benefits are fully exempt when federal AGI (Line 1 of the Connecticut return) is less than $75,000 for single or married filing separately, or less than $100,000 for married filing jointly, qualifying surviving spouse or head of household. At or above those amounts the benefits are only partly exempt: on the department's worksheet, Line D is 25% of the lesser of Line A or Line B, and the adjustment is the federal taxable amount (Line E) minus Line D, or 0 if Line D is at least Line E.

Does Utah tax Social Security?

Yes, but Utah gives a nonrefundable credit for Social Security benefits included in state taxable income. The credit is cut by $.025 for each dollar that modified AGI exceeds $54,000 (single), $45,000 (married filing separately), or $90,000 (joint or head of household). The statute says the credit uses the rate in section 59-10-104(2) of the Utah Code.

Does Vermont tax Social Security?

Vermont excludes all federally taxable benefits when federal AGI is $55,000 or less (single, married filing separately, head of household, surviving spouse) or $70,000 or less (married filing jointly). The exclusion phases out in a straight line and is gone at $65,000 and $80,000 respectively.

Do New Mexico, Rhode Island and Montana tax Social Security?

Montana taxes benefits to the extent they are in federal taxable income. New Mexico exempts them when federal AGI does not exceed $100,000 (single), $75,000 (married filing separately) or $150,000 (married filing jointly, head of household or surviving spouse). Rhode Island's modification needs full retirement age and federal AGI below a limit that was $107,000 for single filers for tax year 2025. New Mexico and Rhode Island are marked "verify with the state" because the 2026 instructions or limits were not published in the sources read.

Did West Virginia stop taxing Social Security?

Yes, for tax years beginning on or after January 1, 2026: the statute allows a 100 percent decreasing modification for Social Security benefits included in federal AGI at any income level. For tax year 2025 it was 100 percent only if AGI was $50,000 or less (single, married filing separately) or $100,000 or less (married filing jointly), and 65 percent above that.

Sources

Official sources only: each state's department of revenue or taxation, its current return instructions, or its statute on the legislature's site. Where a department site blocked plain requests, a web.archive.org capture of the same official page was read and is noted in the state's entry. Retrieved October 30, 2026.