Colorado, Connecticut, Kansas, Minnesota, Missouri, Montana, Nebraska, New Mexico, North Dakota, Rhode Island, Utah, Vermont and West Virginia collect state income tax on Social Security payments. (West Virginia is phasing out its levy and will no longer tax benefits for most in-state Social Security recipients starting with the 2021 tax year.) How they tax Social Security varies by adjusted gross income or other criteria, so check with the relevant state tax agency.
Keep in mind
- If you live in one of the 37 states that don't tax Social Security (or in the District of Columbia), your benefits may still be subject to federal taxes, depending on your income. You might also be taxed on other types of retirement benefits, such as pensions or 401(k) distributions. Again, check with your state tax office.
Updated, April 9, 2019