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Social Security Taxed? |
State Pension Taxed? |
Out-of-State Pension Taxed? |
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| Alabama |
exempt |
exempt |
exempt |
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| Alaska |
no state income tax |
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| Arizona |
exempt |
exempt to $2,500 |
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| Arkansas |
exempt |
exempt to $6,000 |
exempt to $6,000 |
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| California |
exempt |
taxable |
taxable |
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| Colorado |
exempt (a) |
exempt (a) |
exempt (a) |
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| Connecticut |
exempt (b) |
taxable |
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| Delaware |
exempt |
exempt to $12,500 if 60 or older |
exempt to $12,500 if 60 or older |
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| Florida |
Social Security taxed |
no state income tax |
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| Georgia |
exempt |
exempt to $14,000 (c) |
eligible for exemption |
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| Hawaii |
exempt |
exempt |
exempt |
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| Idaho |
exempt |
taxable |
taxable |
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| Illinois |
exempt |
exempt |
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| Indiana |
exempt |
taxable |
fully taxed |
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| Iowa |
exempt to (d) |
exempt to (e) |
qualifies for exemption (e) |
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| Kansas |
taxed |
exempt |
fully taxed |
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| Kentucky |
exempt |
exempt to $37,000 |
based on Federal tax liability |
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| Louisiana |
exempt |
exempt |
fully taxed |
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| Maine |
exempt |
exempt to $6,000 (f) |
exempt to $6,000 (f) |
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| Maryland |
exempt |
exempt to $16,500 (f) |
fully taxable |
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| Massachusetts |
exempt |
exempt |
reciprocal if Mass. Pension not
taxed |
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| Michigan |
exempt |
exempt |
exempt |
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| Minnesota |
exempt (g) |
taxable |
partially taxed |
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| Mississippi |
exempt |
exempt |
exempt |
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| Missouri |
exempt to $6,000 (h) |
exempt to $6,000 (h) |
qualifies for exemption (h) |
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| Montana |
exempt to $3,600 (i) |
exempt to $3,600 (i) |
qualifies for exemption (e) |
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| Nebraska |
taxable |
taxable |
fully taxed |
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| Nevada |
no state income tax |
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| New Hampshire |
no state income tax |
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| New Jersey |
exempt |
exempt, see (j) |
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| New Mexico |
exempt to $8,000 (k) |
exempt to $8,000 (k) |
based on Federal tax liability |
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| New York |
exempt |
exempt |
may be included in $20,000 exemption |
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| North Carolina |
exempt |
exempt to $4,000 |
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| North Dakota |
taxable |
exempt to $5,000 |
fully taxed |
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| Ohio |
exempt |
taxable |
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| Oklahoma |
exempt |
exempt to $5,500 |
exempt to $4,400 |
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| Oregon |
credit (l) |
credit (l) |
eligible for credit |
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| Pennsylvania |
exempt |
exempt |
exempt |
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| Rhode Island |
taxable |
taxable? |
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| South Carolina |
exempt |
exempt (m) |
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| South Dakota |
no state income tax |
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| Tennessee |
no state income tax |
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| Texas |
no state income tax |
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| Utah |
taxable |
exempt (n) |
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| Vermont |
taxable |
taxable |
taxed up to 24% of Federal
liability |
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| Virginia |
exempt |
exempt (o) |
fully taxed |
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| Washington |
exempt |
exempt |
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| West Virginia |
taxable (p) |
exempt to $2,000 (p) |
qualifies for exemption (p) |
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| Wisconsin |
taxed up to 50% |
May be exempt |
fully taxed |
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| Wyoming |
exempt |
exempt |
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| District of Columbia |
exempt |
exempt to $3,000 |
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| (a) Ages 55-64 may exclude a total of $20,000 for a couple; those
over 65 may exclude up to $24,000 for a couple. |
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| (b) If the federal adjusted gross income is less than $50,000, if
single and $60,000, if married. |
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| (c) If 62 or older or if disabled |
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| (d) Incomes under $25,000 (individual) and $32,000 (married, filing
jointly) |
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| (e) Taxpayers 55 and older or disabled may exempt $5,000 (individual
filers) or $10,000 (married, filing jointly) of pension income. |
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| (f)
Minus the amount of Social Security |
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| (g) Only if the taxpayer has no other income |
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| (h) Exemption phased out for incomes of $25,000 (individual) and
$32,000 (married, filing jointly). |
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| (i)
Reduced by $2 for every $1 that federal gross income
exceeds $30,000. Phases out at $31,800 (individual) or $33,600 (married,
filing jointly) when both spouses have pension income. |
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| (j)
Taxpayers must be 62 or older to qualify for any
pension exemptions. The exemption amounts are up to $9,375 (individual) or
$12,500 (married, filing jointly). |
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| (k) Taxpayers 65 and older may exempt up to $8,000 from any income
source if their income is under $28,500 (individual) or $51,000 (married,
filing jointly) of taxable pensions, annuities or IRA distributions. |
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| (l)
Those 62 or older with household income less than
$22,500 (individual) or $45,000 (married, filing jointly) and with Social
Security income below $7,500 (individual) or $15,000 (married, filing
jointly) may receive a credit of up to 9% of retirement income. |
| (m) Under age 65, exempt to $3,000; age 65 exempt to $10,000; over
65, exempt to $15,000. |
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| (n) Those age 66 and older may exclude up to $7,500, if income is
below $25,000 (individual) or $32,000 (married, filing jointly). |
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| (o) Ages 62-64 exempt to $6,000 from any income source: over 65
exempt to $12,000. |
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| Taxpayers 65 and older or surviving
spouses of any age may exclude the first $8,000 (individual) or $16,000
(married, filing jointly) of any retirement income |
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