Thirteen states currently do not tax Social Security benefits at any income level

If you receive Social Security, the state you live in determines whether that income is taxed. Thirteen states have no state income tax on Social Security: Alaska, Florida, Illinois, Iowa, Kansas, Louisiana, Mississippi, Missouri, Nevada, South Dakota, Tennessee, Texas, and Wyoming. Five additional states — Connecticut, Delaware, Georgia, Kentucky, and Pennsylvania — tax Social Security under limited circumstances tied to your age or other income sources.

The remaining 32 states tax Social Security benefits, though most use federal taxation rules as a starting point. Some states tax only a portion of your benefits, and many have income thresholds below which no tax applies. The amount you owe depends on your state's specific rules and your total income for the year.

Key Takeaways

  • Thirteen states impose no state income tax on Social Security benefits regardless of how much you earn or receive.
  • Five states tax Social Security only for people below a certain age or with income above a specific threshold, making them partially tax-free.
  • The remaining 32 states tax Social Security benefits using rules that vary widely — some tax a percentage, others use federal formulas, and many have income limits.
  • Your state of residence when you claim benefits matters; moving to a no-tax state after you start receiving benefits does not retroactively erase taxes owed to your former state.

The thirteen states with no Social Security tax

Alaska, Florida, Illinois, Iowa, Kansas, Louisiana, Mississippi, Missouri, Nevada, South Dakota, Tennessee, Texas, and Wyoming do not tax Social Security income. This applies to all recipients regardless of age, income level, or how much you receive each month. If you live in one of these states, your Social Security check is not subject to state income tax.

Most of these states also have no state income tax at all, which means they do not tax wages, investment income, or other retirement sources either. Illinois and Missouri are exceptions: they have state income tax on wages and other income but specifically exempt Social Security benefits from taxation.

Five states with partial or limited Social Security taxation

Connecticut, Delaware, Georgia, Kentucky, and Pennsylvania tax Social Security under specific conditions. Understanding your state's rules matters because you may owe tax or you may not, depending on your age and total income.

Connecticut taxes Social Security only if your income exceeds $75,000 (single filers) or $100,000 (married filing jointly). Income includes Social Security, wages, pensions, and investment earnings. If you stay below these thresholds, your Social Security is not taxed.

Delaware taxes Social Security only for people under age 60. Once you turn 60, your Social Security benefits are exempt from state tax. Other income you receive is still taxed normally.

Georgia exempts Social Security from taxation for residents age 65 and older. People under 65 who receive Social Security (typically through disability) may owe state tax on those benefits.

Kentucky does not tax Social Security benefits themselves, but it taxes other retirement income. If Social Security is your only income source, you owe no Kentucky state tax. If you also receive a pension or retirement account withdrawals, those are taxed.

Pennsylvania does not tax Social Security benefits. Like Kentucky, it taxes other retirement income but leaves Social Security alone.

How the remaining 32 states tax Social Security

States that do tax Social Security use different formulas. Some follow the federal taxation method, which considers your "combined income" — a calculation that includes half your Social Security benefits plus all other income. Others use a simpler percentage or have their own thresholds.

Common approaches include taxing a percentage of benefits (ranging from 50 percent to 100 percent of what you receive), using income brackets similar to federal tax brackets, or exempting benefits below a certain income level. A few states tax Social Security the same way they tax other income, with no special rules.

To find your state's specific rules, contact your state tax authority or check your state's tax forms and instructions. The IRS also publishes state-by-state information on Social Security taxation in Publication 915.

What happens if you move to a different state

Your state of residence when you claim Social Security matters for tax purposes going forward, but it does not change taxes you already owed. If you lived in a state that taxes Social Security and paid tax on your benefits, moving to a no-tax state does not refund those past taxes.

If you move from a taxing state to a no-tax state after you start receiving benefits, your future Social Security income will not be taxed by your new state. However, you may still owe tax to your former state on benefits received while you lived there, depending on that state's rules about nonresidents.

Some people time their move to a no-tax state to coincide with claiming Social Security, which can reduce lifetime tax burden. This is a personal financial decision that may involve other considerations like family, healthcare, and cost of living.

How to determine your state's Social Security tax

Start by identifying your state of residence. If it is one of the thirteen no-tax states listed above, you owe no state tax on Social Security. If your state is Connecticut, Delaware, Georgia, Kentucky, or Pennsylvania, check whether you meet the age or income thresholds that exempt you.

For all other states, you will need to review your state's tax code or contact your state tax department. Have your Social Security statement and any other income documents ready. Many state tax websites have worksheets or calculators that show whether Social Security is taxable in your situation.

If you file a federal tax return, you may also file a state return. Some states require you to file even if you owe no tax, while others do not. Your state tax department can tell you whether you must file.

Frequently Asked Questions

If I move to a no-tax state, do I get a refund for Social Security taxes I already paid?

No. Taxes you paid to your former state while you lived there remain owed to that state. Moving does not erase past tax liability. However, your new state will not tax your Social Security going forward if it is a no-tax state.

Does federal Social Security tax apply in no-tax states?

Federal taxation of Social Security is separate from state taxation. Some people owe federal tax on their Social Security benefits regardless of which state they live in. State tax rules do not change federal rules. You may owe both, either, or neither depending on your income and state.

What counts as income when determining if my Social Security is taxed?

Most states use a combined income calculation that includes half your Social Security benefits, plus wages, pensions, interest, dividends, and other income. Some states use different formulas. Check your state's tax instructions or contact your state tax department for the exact definition used in your situation.

If I am married and file jointly, does my spouse's income affect whether my Social Security is taxed?

Yes, in most states. When you file jointly, your combined income is used to determine taxation. Your spouse's wages, pensions, and other income count toward the threshold that determines whether your Social Security is taxable. Some states have different rules for married couples, so check your state's guidance.

Do I need to file a state tax return if I only receive Social Security?

It depends on your state and total income. Some states require you to file if you have any income, while others have income thresholds below which filing is not required. Contact your state tax department or check your state's tax forms to see whether you must file in your situation.