{"title":"Which States Tax Social Security in 2026? The State Tax the Same Benefits Add, in All 50 States and DC","unit":"USD","taxYear":2026,"generator":"scripts/gen_social_security_tax_studies.mjs","engine":{"federal":"2.5.1","state":"1.21.2"},"license":"CC0-1.0","households":[{"id":"S1","label":"Single, $20,000 Social Security + $0 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":0}},{"id":"S2","label":"Single, $20,000 Social Security + $15,000 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":15000}},{"id":"S3","label":"Single, $20,000 Social Security + $30,000 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":30000}},{"id":"S4","label":"Single, $20,000 Social Security + $50,000 IRA","input":{"filing":"single","age":67,"socialSecurity":20000,"iraDistributions":50000}},{"id":"S5","label":"Single, $20,000 Social Security + $80,000 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IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":100000}},{"id":"J18","label":"Couple, $60,000 Social Security + $160,000 IRA","input":{"filing":"mfj","age":67,"spouseAge":67,"socialSecurity":60000,"iraDistributions":160000}}],"states_whose_rules_tax_social_security":["CO","CT","MN","MT","NM","RI","UT","VT"],"notes":"state_tax_added_by_ss = state_tax - state_tax_without_ss (the same IRA withdrawals, socialSecurity 0), in each state. Couples: IRA withdrawals split evenly between the 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