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Direct answer: Eight states tax some Social Security benefits for 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. West Virginia fully exempts benefits starting in 2026. Most people in the eight states still owe nothing because of income limits; only Montana taxes benefits the same way the IRS does.
By the numbers: West Virginia's Social Security modification became 100% in tax year 2026, so it no longer taxes benefits. Source: West Virginia Tax Division
“Connecticut is currently one of eight states (Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont) that either provide a limited income tax exemption for Social Security benefits or no exemption at all.” — Connecticut General Assembly, Office of Legislative Research (July 30, 2026)
Updated 2026-10-22
Eight: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. All but Montana exempt most retirees through age or income limits. West Virginia stopped taxing benefits in tax year 2026.
No. Tennessee has no broad-based income tax, so Social Security, pensions and IRA withdrawals aren't taxed by the state. The same is true in Alaska, Florida, Nevada, New Hampshire, South Dakota, Texas, Washington and Wyoming.
No. West Virginia's Social Security modification phased in at 35% for 2024 and 65% for 2025, and became 100% for tax year 2026, per the West Virginia Tax Division.
Minnesota subtracts all federally taxable benefits if AGI is $86,410 or less for single and head of household filers, $110,780 for joint filers and $55,390 for married filing separately (2026, Minnesota Department of Revenue). Above that, the subtraction shrinks 10% for each $4,000 of AGI over the limit.
At 55 to 64, Colorado lets you subtract all federally taxable benefits if AGI is $75,000 or less (single) or $95,000 or less (joint); above that, up to $20,000. Under 55, only survivor benefits can be subtracted, up to $20,000 (Colorado Department of Revenue).
No. All eight states start from federal adjusted gross income, which includes at most 85% of benefits. A state can only tax the part the IRS already counts, or less.
Not as of Oct. 22, 2026. Utah taxes benefits but gives a credit of 4.45% of them that phases out above $54,000 of income for single filers and $90,000 for joint filers (Utah Code 59-10-1042; 2026 S.B. 60).
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As of Oct. 22, 2026 · tax year 2026
Only 8 states tax Social Security in 2026: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. West Virginia stopped in 2026. In 7 of the 8, income or age limits mean most retirees owe nothing; Montana taxes benefits just like the IRS. Tennessee, Texas, Florida and 6 other states have no income tax at all.
The math:
Sources: CT OLR 2026-R-0106 · WV Tax Division · 32 V.S.A. 5830e · Utah Code 59-10-1042
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Enter your yearly Social Security and your other income (pensions, IRA withdrawals, wages, interest). Nothing you type leaves your phone.
Assumes the benefits are one person's, no tax-exempt interest, no other pension subtraction and no adjustments to income. Your return's worksheet decides the exact amount.
| State | Benefits exempt when | If you're over the limit | Source |
|---|---|---|---|
| Colorado | Age 65+: all of it. Age 55-64: all of it if AGI is $75,000 or less (single) / $95,000 or less (joint) | 55-64 over the limit: up to $20,000 subtracted (shared with pension subtraction). Under 55: taxed, except survivor benefits up to $20,000 | Colorado DOR |
| Connecticut | All of it if AGI is under $75,000 (single, married separate) / under $100,000 (joint, head of household) | Over the limit: no more than 25% of benefits is taxed | C.G.S. 12-701 · CT OLR 2026-R-0106 |
| Minnesota | All of it if AGI is at or under $86,410 (single, head of household) / $110,780 (joint) / $55,390 (married separate) for 2026 | Subtraction shrinks 10% per $4,000 over ($2,000 married separate); gone at $40,000 over. An alternative method (up to $4,560 single / $5,840 joint) applies if larger | MN 2026 amounts · MN 2026 M1M |
| Montana | None: no Social Security subtraction | Taxes the same amount the IRS taxes (up to 85%). Everyone 65+ gets a separate $5,660 subtraction (2025, indexed) | MT Form 2 instructions · CT OLR 2026-R-0106 |
| New Mexico | All of it if AGI is $100,000 or less (single) / $150,000 or less (joint, head of household) / $75,000 (married separate) | Over the limit: all federally taxable benefits taxed (no phase-out) | NMSA 7-2-5.14 · NM TRD |
| Rhode Island | All of it if you've reached full retirement age and AGI is under $107,000 (single, head of household, married separate) / $133,750 (joint): 2025 limits | Over the limit or under full retirement age: all federally taxable benefits taxed. 2026 limits (indexed) not yet published | RI ADV 2025-22 · RI worksheet |
| Utah | Credit wipes out the tax on benefits if income is at or under $54,000 (single) / $90,000 (joint, head of household) / $45,000 (married separate) | Credit (4.45% of taxable benefits) shrinks 2.5 cents per $1 over the limit | Utah Code 59-10-1042 · Utah S.B. 60 (2026) |
| Vermont | All of it if AGI is $55,000 or less (single, head of household, married separate) / $70,000 or less (joint) | Partly taxed up to $65,000 / $80,000; fully taxed at or above | 32 V.S.A. 5830e · VT Dept. of Taxes |
AGI = federal adjusted gross income, which already includes your federally taxable benefits. Every state here taxes no more than the federally taxable part (at most 85% of benefits, IRS Pub. 915).
No state income tax at all (9): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
Income tax, but Social Security fully exempt (33 + DC):
Lists from CT OLR 2026-R-0106 (July 30, 2026, based on CCH State Tax SmartCharts and state forms). West Virginia: WV Tax Division. DC subtracts taxable Social Security on Form D-40 line 10: DC Form D-40.
Computed by this page's own checker code. Benefits belong to one person, age 68, at full retirement age; no tax-exempt interest or other pension subtraction.
| State | Single: $30,000 benefits + $40,000 other income | Married: $48,000 benefits + $90,000 other income |
|---|---|---|
| Colorado | $0 | $0 |
| Connecticut | $0 | $12,000 |
| Minnesota | $0 | $24,480 |
| Montana | $22,350 | $40,800 |
| New Mexico | $0 | $0 |
| Rhode Island | $0 | $0 |
| Utah | $22,350 in income; credit $785.83, about $208.75 Utah tax left | $40,800 in income; credit $795.60, about $1,020 Utah tax left |
| Vermont | $16,427.25 | $40,800 |
Single: $22,350 of the $30,000 is federally taxable (AGI $62,350). Married: $40,800 of $48,000 (AGI $130,800). The amounts above are benefits the state taxes, not the tax itself.
Facts and arithmetic only, not tax advice. Rules are from each state's statute, tax agency or form instructions, read on the dates below. Rhode Island's 2026 limits and Montana's 2026 senior subtraction are set for inflation later in 2026; the 2025 figures are shown and labeled.
Eight: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah and Vermont. All but Montana exempt most retirees through age or income limits. West Virginia stopped taxing benefits in tax year 2026.
No. Tennessee has no broad-based income tax, so Social Security, pensions and IRA withdrawals aren't taxed by the state. The same is true in Alaska, Florida, Nevada, New Hampshire, South Dakota, Texas, Washington and Wyoming.
No. West Virginia's Social Security modification phased in at 35% for 2024 and 65% for 2025, and became 100% for tax year 2026, per the West Virginia Tax Division.
Minnesota subtracts all federally taxable benefits if AGI is $86,410 or less for single and head of household filers, $110,780 for joint filers and $55,390 for married filing separately (2026, Minnesota Department of Revenue). Above that, the subtraction shrinks 10% for each $4,000 of AGI over the limit.
At 55 to 64, Colorado lets you subtract all federally taxable benefits if AGI is $75,000 or less (single) or $95,000 or less (joint); above that, up to $20,000. Under 55, only survivor benefits can be subtracted, up to $20,000 (Colorado Department of Revenue).
No. All eight states start from federal adjusted gross income, which includes at most 85% of benefits. A state can only tax the part the IRS already counts, or less.
Not as of Oct. 22, 2026. Utah taxes benefits but gives a credit of 4.45% of them that phases out above $54,000 of income for single filers and $90,000 for joint filers (Utah Code 59-10-1042; 2026 S.B. 60).
Facts, not financial advice, and not an SSA benefit estimate. Rules and amounts change yearly; check your own record and estimates at ssa.gov/myaccount.