States That Don't Tax Social Security
Forty-two states and Washington DC leave Social Security benefits untaxed in 2026. The useful question is what the remaining eight states exempt.
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Only Eight States Tax Any Social Security in 2026
If your state is not in this table, it does not impose state income tax on Social Security benefits for 2026. Even inside these eight states, lower- and middle-income retirees often receive a full exemption.
| State | 2026 relief mechanism |
|---|---|
| Colorado | Income and age-based subtraction |
| Connecticut | Income-based exemption |
| Minnesota | Income-based subtraction |
| Montana | Partial deduction |
| New Mexico | Income-based exemption and age deduction |
| Rhode Island | Age and income-based exemption |
| Utah | Income-tested credit |
| Vermont | Income-based exemption |
The Recent Repeals Matter
Missouri, Nebraska, and Kansas removed their Social Security taxes beginning in 2024. West Virginia finished its phased repeal in 2026. Older lists that still show nine or more taxing states are no longer current for a 2026 return.
The repeal does not automatically exempt a pension, IRA distribution, or 401(k) withdrawal. Compare those streams separately in the retirement taxes by state table.
Federal Tax and State Tax Are Separate
A state exemption does not change the federal calculation. Part of a Social Security benefit can remain in federal taxable income, then be removed by a subtraction on the state return.
That distinction matters when estimating Roth conversions and required distributions. A conversion can increase federal provisional income and can also phase out a state exemption in one of the eight taxing states.
Social Security State Tax FAQs
Coordinating Social Security with retirement withdrawals?
We can model the federal and state interaction before a Roth conversion, required distribution, or interstate move. Educational content is not individualized tax advice.
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