Eight states can tax Social Security benefits for tax year 2026, the return you file in early 2027: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont. The other 42 states and Washington, DC do not tax Social Security benefits at all. Even in the eight states, most retirees owe nothing, because seven of them fully exempt benefits below an income or age line. Montana is the only one with no income-based exemption. West Virginia dropped off the list this year: it exempts 100% of benefits for everyone starting with tax year 2026.
This page covers state income tax only. Whether the federal government taxes your benefits is a separate test based on your "combined income." Our guide on whether Social Security is taxable walks through the federal thresholds and worksheet.
The 8 States That Tax Social Security: Quick Comparison
These rules apply to tax year 2026 unless a row says otherwise. Several states adjust their income limits for inflation each year; where a state has not yet published its 2026 figure, the table shows the latest official number and labels the year.
| State | Who pays no state tax on benefits | Above the line |
|---|
| Colorado | Everyone 65 or older. Ages 55 to 64 with AGI up to $75,000 (single) or $95,000 (joint) | Ages 55 to 64 above the line: up to $20,000 can be subtracted. Under 55: taxed |
| Connecticut | Federal AGI under $75,000 (single, married filing separately) or under $100,000 (joint, head of household) | No more than 25% of benefits is taxed |
| Minnesota | AGI up to $86,410 (single, head of household), $110,780 (joint), $55,390 (married filing separately) for 2026 | Subtraction shrinks 10% for each $4,000 over the line ($2,000 if married filing separately) |
| Montana | No income-based exemption. Taxed to the extent benefits are federally taxable | A $5,500 subtraction per person 65 or older (adjusted for inflation since 2025) lowers taxable income |
| New Mexico | AGI up to $100,000 (single), $150,000 (joint, head of household), $75,000 (married filing separately) | The full federally taxable amount is taxed. No phase-out |
| Rhode Island | Full retirement age reached and AGI under $107,000 (single, head of household, married filing separately) or $133,750 (joint), 2025 figures | The full federally taxable amount is taxed |
| Utah | A credit wipes out the tax for income up to $54,000 (single), $90,000 (joint, head of household), $45,000 (married filing separately) | The credit shrinks 2.5 cents for each dollar over the line |
| Vermont | AGI up to $55,000 (single, head of household, married filing separately) or $70,000 (joint), 2025 table | Partial exemption up to $65,000 / $80,000, then fully taxed |
Two points apply in every row. First, a state can only tax the part of your benefits that is already federally taxable, which is never more than 85%. If your federal combined income is under $25,000 (single) or $32,000 (joint), none of your benefits are federally taxable, and none of these eight states will tax them either. Second, "AGI" means federal adjusted gross income unless a state says otherwise, and it includes the taxable part of your benefits plus pensions, IRA withdrawals, wages and interest.
States That Do Not Tax Social Security
The other 42 states and DC fall into two groups.
No broad income tax at all (9 states): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
Have an income tax but fully exempt Social Security (33 states plus DC): Alabama, Arizona, Arkansas, California, Delaware, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, Missouri, Nebraska, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, Virginia, West Virginia, and Wisconsin, plus the District of Columbia.
Many older lists online still include Kansas, Missouri, Nebraska, North Dakota and West Virginia. All five now fully exempt benefits. North Dakota made the switch for tax year 2021, Kansas, Missouri and Nebraska for tax year 2024, and West Virginia finished its phase-out with tax year 2026.
State-by-State Rules in Detail
Colorado
Colorado lets you subtract Social Security benefits that are included in your federal taxable income. Per the Colorado Department of Revenue:
- Age 65 or older at the end of the tax year: you can subtract the entire federally taxed amount. No income limit.
- Age 55 to 64: since tax year 2025, you can subtract the entire amount if your AGI is $75,000 or less (single) or $95,000 or less (joint). Above those lines, your Social Security, pension and annuity subtraction together is capped at $20,000.
- Under 55: Social Security benefits generally do not qualify, unless they come as a survivor (death) benefit.
On a joint return, the subtraction is split between spouses based on each person's share of the gross benefits. A 2026 bill to widen the subtraction (HB26-1062) was postponed indefinitely on February 9, 2026, so the rules above stand.
Connecticut
Connecticut fully exempts benefits when federal AGI is under $75,000 for single filers and married people filing separately, or under $100,000 for joint filers, qualifying surviving spouses and heads of household. At or above those amounts, you use the Social Security Benefit Adjustment Worksheet on Schedule 1, which keeps the taxable share at no more than 25% of your benefits. These thresholds are fixed in law and do not rise with inflation.
Minnesota
Minnesota offers a Social Security subtraction on Schedule M1M. For tax year 2026, the Department of Revenue's inflation-adjusted figures let you subtract all of your taxable benefits if your AGI is at or below:
| Filing status | 2026 threshold | 2025 threshold |
|---|
| Married filing jointly or surviving spouse | $110,780 | $108,320 |
| Single or head of household | $86,410 | $84,490 |
| Married filing separately | $55,390 | $54,160 |
Above the line, the "simplified" subtraction drops by 10% for each $4,000 of extra AGI ($2,000 if married filing separately). Minnesota also runs an "alternate" calculation with its own smaller cap, and you get whichever result is larger.
Montana
Montana is the one state with no income-based exemption. Since tax year 2024, Montana starts from federal taxable income, so the federally taxable part of your benefits is taxed by Montana too. What softens it: a $5,500 subtraction for each taxpayer 65 or older ($11,000 for a joint return when both spouses qualify), adjusted for inflation each year starting with tax year 2025. That subtraction applies to any income, not only Social Security.
New Mexico
New Mexico exempts all federally taxable benefits if your AGI is $100,000 or less (single), $150,000 or less (married filing jointly or head of household), or $75,000 or less (married filing separately). The rule is all or nothing: one dollar over the limit and the whole taxable amount is taxed. Two 2026 bills to remove or soften the cap, SB 156 and HB 92, were both postponed indefinitely. You claim the exemption on Form PIT-ADJ.
Rhode Island
For tax year 2026, Rhode Island's Social Security modification has three conditions: some of your benefits are federally taxable, you have reached full retirement age as Social Security defines it (66 to 67 depending on birth year), and your federal AGI is below the year's limit. The Division of Taxation set the tax year 2025 limits at $107,000 for single, head of household and married filing separately, and $133,750 for married filing jointly. The limits rise with inflation each year; check the Division's advisory for the 2026 figure before you file.
Change for 2027: the state's fiscal year 2027 budget (House Bill 7127, Article 6) removes the full-retirement-age requirement for tax years starting on or after January 1, 2027. The income limit stays. That means a 63-year-old who claimed benefits early and is under the income line will qualify starting with the 2027 return, filed in 2028.
Utah
Utah does not use a subtraction. Instead it taxes all income at a flat rate and offers a nonrefundable Social Security benefits credit equal to your taxable benefits times that rate. For tax years starting in 2025, the credit is full when income is at or below $54,000 (single), $90,000 (married filing jointly or head of household), or $45,000 (married filing separately). Above those lines, the credit shrinks by 2.5 cents for every dollar of extra income. You can claim either this credit or Utah's general retirement credit, not both.
Vermont
Vermont exempts benefits based on AGI. The Department of Taxes' 2025 table, which reflects the higher limits from Act 71 of 2025:
| Filing status | Full exemption | Partial exemption | No exemption |
|---|
| Single, head of household, married filing separately, surviving spouse | AGI up to $55,000 | $55,001 to $64,999 | $65,000 or more |
| Married filing jointly | AGI up to $70,000 | $70,001 to $79,999 | $80,000 or more |
Vermont had not posted a separate 2026 table when this page was written. A 2026 bill to exempt all benefits (H.900) was referred to committee and was not enacted. You figure the partial exemption on the Form IN-112 worksheet.
West Virginia Finished Its Phase-Out in 2026
West Virginia used to tax benefits for higher earners. The state code phased that out: 35% of benefits exempt for tax year 2024, 65% for 2025, and 100% for tax years starting on or after January 1, 2026 (W. Va. Code 11-21-12(c)(8)). People with AGI at or below $50,000 (single) or $100,000 (joint) were already fully exempt. If you lived in West Virginia in 2026, your 2026 Social Security benefits are not taxed by the state, whatever your income.
How to Check Whether You Will Owe State Tax
- Find the federally taxable amount. Look at line 6b of your federal Form 1040 or 1040-SR. If it is $0, no state can tax your benefits.
- Check your state on the table above. If your state is not one of the eight, you are done.
- Find the income figure your state uses. Usually that is federal AGI, line 11 of Form 1040. Utah uses its own income figure for the credit.
- Check age rules. Colorado (55 and 65) and Rhode Island (full retirement age, through 2026) depend on age. Montana's subtraction starts at 65.
- Use the state's own form or worksheet: Colorado DR 0104AD, Connecticut Schedule 1 worksheet, Minnesota Schedule M1M, New Mexico PIT-ADJ, Rhode Island Schedule M, Utah TC-40A, Vermont IN-112.
- Check whether you need state withholding or estimates. Social Security does not withhold state tax. If you expect to owe, you may need to make state estimated payments.
Free help is available. IRS VITA and Tax Counseling for the Elderly (TCE) sites prepare state returns along with federal ones in most areas, and AARP Foundation Tax-Aide focuses on people 50 and older.
Things That Catch Retirees Off Guard
- Moving mid-year. A part-year resident is usually taxed by each state only on income received while living there. Moving from Vermont to New Hampshire in June generally means Vermont can tax only January through June.
- A one-time IRA withdrawal. In cliff states like New Mexico and Rhode Island, a large withdrawal can push AGI over the line and make all of your taxable benefits taxable for that year.
- Disability benefits. SSDI is treated the same way as retirement benefits under these state rules. Rhode Island's full-retirement-age test can shut out younger SSDI recipients through tax year 2026. Our page on whether SSDI is taxable covers the federal side.
- SSI is never taxed. Supplemental Security Income is not taxable federally, and no state taxes it.
- The federal senior deduction is separate. The $6,000 deduction for people 65 and older lowers federal taxable income for tax years 2025 to 2028. It does not change any state's Social Security rule. See our guide to the $6,000 senior deduction.
- State rules change often. Several states have dropped or loosened their tax on benefits in the last few years. Check your state revenue department's current instructions before you file.
Frequently Asked Questions
Which states tax Social Security in 2026?
Eight states can tax Social Security benefits for tax year 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont. Seven of them exempt benefits below an income limit or above an age, so many residents still owe nothing. Montana taxes the federally taxable part but gives people 65 and older a $5,500 subtraction.
Does West Virginia tax Social Security anymore?
No, not starting with tax year 2026. West Virginia exempts 100% of Social Security benefits for all filers for tax years beginning on or after January 1, 2026. For tax year 2025, higher earners could exempt 65%.
Is Social Security taxed in Colorado if I am over 65?
No. Colorado lets anyone 65 or older at the end of the tax year subtract all Social Security benefits included in federal taxable income, with no income limit. People 55 to 64 get the same full subtraction if their AGI is $75,000 or less (single) or $95,000 or less (joint).
Which states will tax Social Security in 2027?
As of November 2026, no state has enacted a law that ends its tax on benefits for 2027, so the same eight states are expected to have some tax on benefits for tax year 2027. Rhode Island loosens its rule that year by dropping the full-retirement-age requirement while keeping the income limit. State legislatures meet in early 2027 and could change this, so check again before filing.
Can a state tax more of my Social Security than the IRS does?
No. All eight states start from the amount of your benefits that is federally taxable, which tops out at 85%. A state can tax that amount or less, never more.
Do I owe state tax if all my income is Social Security?
Almost never. If Social Security is your only income, your federal combined income is likely under $25,000 (single) or $32,000 (joint), which means none of your benefits are federally taxable. With no federally taxable benefits, none of the eight states will tax them either.
Do states tax Social Security disability (SSDI)?
The same state rules apply to SSDI as to retirement benefits. Watch for age rules: Rhode Island requires full retirement age through tax year 2026, and Colorado's full subtraction starts at 55. SSI is never taxed by any state.
This page is general information, not tax advice. Figures come from each state's revenue department and statutes, checked November 11, 2026: Colorado Department of Revenue (Income Tax Topics: Social Security, Pensions, and Annuities, January 2025), Connecticut DRS Tax Tips for Senior Citizens, Minnesota Department of Revenue Tax Year 2026 Inflation-Adjusted Amounts, Montana Department of Revenue Tax Simplification Resource Hub, New Mexico Taxation and Revenue Department (SB 156 fiscal analysis, 2026), Rhode Island Division of Taxation (Advisory 2025-22 and 2026 Summary of Legislative Changes), Utah State Tax Commission (2025 tax updates), Vermont Department of Taxes, W. Va. Code 11-21-12, and Connecticut Office of Legislative Research Report 2026-R-0106 (July 30, 2026).
