Taxation of Benefits
Which States Tax Social Security Benefits?
Verified against SSA POMS as of September 16, 2026
The short answer
Social Security benefits may be subject to state taxes depending on the state in which the recipient resides. Not all states impose a tax on Social Security benefits. It's essential to check the specific state tax laws to understand if your benefits will be taxable.
Federal vs. State Taxation of Social Security
While Social Security benefits may be subject to federal income tax, whether they are taxed at the state level depends on individual state laws. Some states tax Social Security benefits, while others do not. It's crucial for beneficiaries to be aware of their state's taxation regulations. Reference: GN 05001.005
GN 05001.005 View source ›Determining State Taxability
To determine if your Social Security benefits will be taxed by your state, review your state’s tax code or consult a tax professional. Several factors could affect taxation, including additional income and specific state laws.
Impact of Substantial Income
Those with substantial income in addition to Social Security benefits may find that even if their state taxes social security, the inclusion thresholds or percentages differ. Federal law allows up to 85% of Social Security benefits to be taxable in some cases at the federal level.
Frequently asked
Which states tax Social Security benefits?
Contact your state directly to determine if Social Security benefits are taxed. Each state has its own tax laws, and while some states do tax Social Security benefits, others do not. Checking with your state's tax authority will provide the most accurate and up-to-date information.
Do all states tax Social Security benefits?
No, not all states tax Social Security benefits. To determine if your state taxes these benefits, it is advisable to contact your state directly for the most accurate and up-to-date information.
If I have additional income, will it affect my state taxation on Social Security?
Yes, substantial additional income could affect the taxation of your Social Security benefits at both state and federal levels.
Is federal taxation the same as state taxation for Social Security benefits?
No, federal taxation is separate from state taxation. Federal law has specific rules that might not correspond with state-level law.
How can I find out if my state taxes Social Security benefits?
Contact your state directly to determine if Social Security benefits are taxed. Additionally, review your state's tax code or consult with a tax professional for specific details on taxing Social Security benefits.