Retirement Income Tax by State Calculator

Model 2025 resident-return treatment of Social Security, private pensions, and IRA income across 18 retirement-relevant states using each state’s own tax instructions.

01 —2025 STATE RETURN INPUTS

Retirement income by state

Tax year

State

Age

Federal filing status

Federal AGI ($)

Federally taxable Social Security ($)

Total Social Security benefits ($)

Private pension / annuity income ($)

IRA distributions ($)

Other state taxable income after deductions ($)

For California, the model subtracts $15,000 of retirement income and estimates $1,975 of 2025 state income tax.

Estimated 2025 state tax

$1,975

Resident return; local taxes and unmodeled credits excluded.

Modeled state taxable income

$65,000

Retirement-income subtraction

$15,000

U.S. Social Security is subtracted from California income.

Private pension and IRA income is generally taxable.

MVP scope: rules we can model from official forms

The calculator covers 19 states for full-year residents, including the original complex-rule states plus Illinois, Pennsylvania, North Carolina, Massachusetts, Idaho, Nebraska, Kansas, Arizona, and Michigan. It applies modeled retirement-income subtractions before the site’s 2025 state rate schedule.

It does not claim to reproduce an entire state return. Local income taxes, standard or itemized deductions already outside the retirement calculation, credits, military and government-pension exceptions, disability rules, and state-specific additions may change the result. Each selected state shows its explicit scope note.

Only want to know whether Social Security specifically is taxed where you live? See which states tax Social Security for a definitive list of just the 8 states that still tax it in 2026 and their income thresholds.

Retirement tax guides by state

Open a state guide for an answer-first summary, worked example, calculator preset, FAQ, and the state revenue department source behind the rule.

California retirement income tax

U.S. Social Security is subtracted from California income.

New Jersey retirement income tax

Social Security and Railroad Retirement benefits are not taxable.

Georgia retirement income tax

Taxable Social Security is excluded.

Oregon retirement income tax

Social Security is not taxed.

New York retirement income tax

Social Security benefits included in federal AGI are subtracted.

Maryland retirement income tax

Social Security benefits are subtracted from Maryland income.

Minnesota retirement income tax

A 2025 subtraction applies to federally taxable Social Security and phases out by AGI.

Wisconsin retirement income tax

Social Security benefits are not taxable.

New Mexico retirement income tax

Social Security is fully exempt below the statutory income thresholds.

Connecticut retirement income tax

Federal taxable Social Security is fully deductible below AGI thresholds; above them, Connecticut taxes at most 25% of total benefits.

Illinois retirement income tax

The federally taxed portion of Social Security may be subtracted from Illinois income.

Pennsylvania retirement income tax

Social Security payments are not taxable as Pennsylvania compensation.

North Carolina retirement income tax

Federally taxable Social Security may be deducted from North Carolina income.

Massachusetts retirement income tax

Massachusetts gross income does not include Social Security benefits.

Idaho retirement income tax

Social Security benefits are not taxable in Idaho.

Nebraska retirement income tax

For tax years beginning in 2025, Nebraska subtracts 100% of Social Security benefits included in federal adjusted gross income.

Kansas retirement income tax

For tax years beginning after 2023, federally taxable Social Security is subtracted from Kansas income.

Arizona retirement income tax

Arizona excludes Social Security retirement benefits from income.

Michigan retirement income tax

Social Security is subtracted in full on Schedule 1.

Retirement income tax by state FAQs

Do all states tax Social Security benefits?

No. Every state currently modeled here provides some Social Security exclusion or subtraction, but income thresholds and worksheets differ. The calculator uses the 2025 rule for the selected state.

Which retirement income does the state calculator model?

It separately models federally taxable Social Security, total Social Security benefits, private pension or annuity income, IRA distributions, and other state taxable income for a full-year resident.

Why can federal AGI differ from modeled state taxable income?

Federal AGI is used to test state retirement-exclusion eligibility. State taxable income then applies state additions, subtractions, and its own deductions. This calculator asks for other state taxable income after deductions so it can focus on retirement-income treatment.

Does the estimate include local income tax and every state credit?

No. It excludes local income tax and does not reproduce every state return, credit, military or government-pension exception, disability rule, or uncommon worksheet. The selected state displays the specific exclusions not included.