"Does my state tax Social Security?" rarely has a clean yes/no answer. Most of the 8 states that tax any Social Security only tax it above an income threshold — below that threshold, benefits are exempt just like in the other 43 jurisdictions. This dataset lists, for all 51 U.S. tax jurisdictions (50 states + DC), whether the state taxes any Social Security, the exact statutory rule it uses, the AGI exemption threshold(s) for single/HOH and MFJ filers, and whether Head of Household filers use the MFJ threshold instead of the single one. The table is sortable by any column; the full data is also available as CSV and JSON below.
What this is: A structured, per-jurisdiction snapshot of Social Security taxability — including the nuance a bare yes/no column would hide — pulled directly from the same engine that powers the QuantCalc calculator, so the numbers here are never out of sync with the app. See the companion State Retirement Tax Data dataset for each jurisdiction's income-tax brackets, standard deduction, and pension/IRA/Roth-conversion treatment.
Full dataset (51 jurisdictions)
Click any column header to sort. All 51 rows are shown — use your browser's find (Ctrl/Cmd+F) to locate a specific state, or download the CSV/JSON for offline analysis.
| Code | State / Jurisdiction | Taxes Some Social Security | Rule ID | Rule | Plain-Language Description | AGI Exemption Threshold (Single/HOH*) | AGI Exemption Threshold (MFJ) | HOH Uses MFJ Threshold |
|---|---|---|---|---|---|---|---|---|
| AL | Alabama | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| AK | Alaska | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| AZ | Arizona | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| AR | Arkansas | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| CA | California | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| CO | Colorado | Yes | 8 | Age-tiered: full exemption 65+, partial relief 55-64, full tax under 55 | Filers 65+ are fully exempt regardless of AGI. Filers 55-64 are exempt when AGI is at/below the threshold, else get a $20,000-capped subtraction. Filers under 55 get NO subtraction at all — Social Security is taxed in full, just like any other state that fully taxes SS. | $75,000 | $95,000 | No |
| CT | Connecticut | Yes | 3 | Exempt below threshold, 25% of gross taxed above | Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, 25% of GROSS Social Security benefits is included in the state tax base (capped at the federally-taxable amount). | $75,000 | $100,000 | Yes |
| DE | Delaware | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| DC | District of Columbia | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| FL | Florida | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| GA | Georgia | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| HI | Hawaii | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| ID | Idaho | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| IL | Illinois | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| IN | Indiana | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| IA | Iowa | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| KS | Kansas | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| KY | Kentucky | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| LA | Louisiana | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| ME | Maine | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| MD | Maryland | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| MA | Massachusetts | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| MI | Michigan | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| MN | Minnesota | Yes | 4 | Subtraction phases out above threshold | Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption (subtraction) phases out 10% per $4,000 of AGI over the threshold ($2,000 for Married Filing Separately) until it reaches $0. | $86,410 | $110,780 | No |
| MS | Mississippi | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| MO | Missouri | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| MT | Montana | Yes | 2 | Always taxed (federal conformity) | Social Security is taxed in full, at every income level — there is no AGI exemption threshold at all (this state conforms to the federal taxable-SS amount). | N/A (no threshold — always taxed) | N/A (no threshold — always taxed) | No |
| NE | Nebraska | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| NV | Nevada | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| NH | New Hampshire | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| NJ | New Jersey | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| NM | New Mexico | Yes | 1 | Exempt below threshold, full tax above (cliff) | Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, the ENTIRE federally-taxable amount is taxed — a hard cliff, not a phase-out. | $100,000 | $150,000 | Yes |
| NY | New York | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| NC | North Carolina | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| ND | North Dakota | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| OH | Ohio | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| OK | Oklahoma | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| OR | Oregon | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| PA | Pennsylvania | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| RI | Rhode Island | Yes | 7 | Exempt only at Full Retirement Age (67)+ and below threshold | Social Security is exempt ONLY for filers who are at/above Full Retirement Age (67) AND whose AGI is at/below the threshold. Any filer who fails either test — younger than 67, or over the AGI threshold — is taxed on the full amount. | $107,000 | $133,750 | No |
| SC | South Carolina | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| SD | South Dakota | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| TN | Tennessee | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| TX | Texas | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| UT | Utah | Yes | 6 | Credit phases out above threshold | A nonrefundable tax credit fully offsets the state tax on Social Security when AGI is at or below the threshold. Above it, the credit phases out $0.025 per $1 of AGI over the threshold. | $54,000 | $90,000 | Yes |
| VT | Vermont | Yes | 5 | Exemption ramps out above threshold | Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption is ratably phased out over the next $10,000 of AGI. | $55,000 | $70,000 | No |
| VA | Virginia | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| WA | Washington | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| WV | West Virginia | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| WI | Wisconsin | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
| WY | Wyoming | No | 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. | N/A (fully exempt, no threshold) | N/A (fully exempt, no threshold) | No |
CC-BY-4.0 — free for any use including republication and journalism, with attribution to QuantCalc Research.
The 8 states that tax some Social Security
Each of these 8 states uses a DIFFERENT statutory formula — there is no single "how states tax SS" rule. The table below is the plain-language legend for the "Rule" column above.
| Rule ID | Rule | Plain-Language Description |
|---|---|---|
| 0 | Fully exempt | Social Security benefits are fully exempt from state income tax, regardless of income. |
| 1 | Exempt below threshold, full tax above (cliff) | Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, the ENTIRE federally-taxable amount is taxed — a hard cliff, not a phase-out. |
| 2 | Always taxed (federal conformity) | Social Security is taxed in full, at every income level — there is no AGI exemption threshold at all (this state conforms to the federal taxable-SS amount). |
| 3 | Exempt below threshold, 25% of gross taxed above | Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, 25% of GROSS Social Security benefits is included in the state tax base (capped at the federally-taxable amount). |
| 4 | Subtraction phases out above threshold | Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption (subtraction) phases out 10% per $4,000 of AGI over the threshold ($2,000 for Married Filing Separately) until it reaches $0. |
| 5 | Exemption ramps out above threshold | Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption is ratably phased out over the next $10,000 of AGI. |
| 6 | Credit phases out above threshold | A nonrefundable tax credit fully offsets the state tax on Social Security when AGI is at or below the threshold. Above it, the credit phases out $0.025 per $1 of AGI over the threshold. |
| 7 | Exempt only at Full Retirement Age (67)+ and below threshold | Social Security is exempt ONLY for filers who are at/above Full Retirement Age (67) AND whose AGI is at/below the threshold. Any filer who fails either test — younger than 67, or over the AGI threshold — is taxed on the full amount. |
| 8 | Age-tiered: full exemption 65+, partial relief 55-64, full tax under 55 | Filers 65+ are fully exempt regardless of AGI. Filers 55-64 are exempt when AGI is at/below the threshold, else get a $20,000-capped subtraction. Filers under 55 get NO subtraction at all — Social Security is taxed in full, just like any other state that fully taxes SS. |
Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont are the 8 states that tax some Social Security in 2026; the remaining 43 jurisdictions fully exempt it.
Methodology
Source: Every value in this dataset is emitted directly by QuantCalc's frozen, production state-tax engine (backend/src/state_tax.c) through a small dump tool (authority_dump --policy). Nothing on this page is hand-transcribed from a state statute or DOR publication into HTML — the dump tool reads the same compiled config structures the live calculator uses at request time. The 9 plain-language rule descriptions in the legend above are prose translations of the engine's own StateSsRule enum, verified against the EXECUTING ss_amount_in_state_base() function in backend/src/state_tax.c — not independently sourced tax data, and not something a downstream reader should treat as a substitute for the engine's numeric thresholds in the main table.
Consistency: The engine's JavaScript port (used in the browser-side calculator) is checked against this C engine by an exhaustive JS↔C parity test suite that sweeps a dense grid of inputs and asserts numeric agreement. That suite is what lets this dataset, the interactive calculator, and the C backend all report the same figures.
Scope: Covers whether a jurisdiction taxes any Social Security, its statutory rule (one of 9, including "fully exempt" and "always taxed, no threshold"), the AGI exemption threshold for single/HOH and MFJ filers, and whether HOH filers use the MFJ threshold. It does NOT model the exact dollar amount of SS a specific filer would have taxed under the phase-out/cliff/credit rules above the threshold (MN's step-down, VT's ramp, UT's credit phase-out, CO's age tiers) — those are modeled in the engine's ss_amount_in_state_base() but not surfaced as a computed column here in v2026.1. Nor does it cover income-tax brackets, standard deductions, or pension/IRA/Roth-conversion rules — see the companion State Retirement Tax Data dataset for those.
Reproducibility: Generated by scripts/gen_state_ss_dataset.mjs, which shells out to the compiled authority_dump binary and writes this page plus the CSV/JSON alongside it. Re-running the generator against the same engine build reproduces byte-identical data rows.
Not tax advice: This is reference data for research and planning purposes, not a substitute for professional tax advice. State tax law changes; consult a qualified advisor before making decisions based on any single jurisdiction's rules.
Turn these rules into a conversion plan
Whether your state exempts Social Security outright or phases out the exemption above a threshold changes how a Roth conversion interacts with your other income. The Roth Conversion Planner models that interaction for your own numbers.
Plan your Roth conversions →Changelog
- v2026.1 — initial release. 51 jurisdictions, generated from the frozen state-tax engine via
authority_dump --policy.
Dataset license: CC-BY-4.0. QuantCalc is an independent retirement-planning research project. Not affiliated with, endorsed by, or sponsored by any state or federal agency, including the Social Security Administration. Not financial, tax, or legal advice.