{ "datasetVersion": "2026.v4", "taxContextYear": 2026, "publishedAt": "2026-09-04T15:30:00Z", "publisher": "TheTrustedAdvisor.com", "methodology": { "sourceDataset": "state-income-tax-2026.v18", "scope": [ "socialSecurity", "publicPension", "privatePension", "ira401k", "militaryRetirement" ], "rule": "A treatment is published as verified only when an official state revenue, government, or legislature receipt supports that exact income type. No inference across income types is permitted.", "disclaimer": "Information only, not tax advice. Eligibility and distribution facts can change treatment." }, "rows": [ { "code": "AK", "name": "Alaska", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.alaska.gov/programs/programs/reports/AnnualReport.aspx?Year=2025", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "AL", "name": "Alabama", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Alabama Form 40 instructions.", "conditions": [], "note": "Alabama excludes federal Social Security benefits.", "source": { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Form 40 Booklet — Alabama Individual Income Tax Return Instructions", "publishedOn": "2026-01-09", "asOf": "2026-01-09", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Alabama Form 40 instructions.", "conditions": [ { "kind": "plan-source", "description": "The payment must come from an enumerated exempt system, including Alabama Teachers, Employees, or Judicial retirement, Civil Service, TVA, Foreign Service, the U.S. Government Retirement Fund, or a qualifying Alabama firefighter or police system." } ], "note": "Alabama exempts specified government retirement systems; other public pensions remain taxable unless a listed exemption applies.", "source": { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Form 40 Booklet — Alabama Individual Income Tax Return Instructions", "publishedOn": "2026-01-09", "asOf": "2026-01-09", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Alabama Form 40 instructions.", "conditions": [ { "kind": "plan-source", "description": "The plan administrator must establish that the payment comes from an IRC section 414(j) defined-benefit plan." }, { "kind": "distribution", "description": "Other pension and annuity amounts generally remain taxable to the Alabama-taxable portion after basis recovery." } ], "note": "Payments from an IRC 414(j) defined-benefit plan are exempt; other private retirement income is generally taxable after basis.", "source": { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Form 40 Booklet — Alabama Individual Income Tax Return Instructions", "publishedOn": "2026-01-09", "asOf": "2026-01-09", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Alabama Form 40 and Schedule RS instructions.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "The retirement-income exclusion begins at age 65." }, { "kind": "per-person-cap", "amount": 6000, "currency": "USD", "description": "Maximum exclusion per eligible taxpayer for otherwise taxable retirement income." }, { "kind": "distribution", "description": "IRA, SEP, Keogh, 401(k), and 403(b) distributions are generally reported to the Alabama-taxable extent after Alabama basis." }, { "kind": "interaction", "description": "A qualifying rollover under IRC sections 402, 403, 408, or 409 remains excluded." } ], "note": "Taxable IRA and 401(k)-type distributions are generally taxed after Alabama basis; at age 65 or older, each taxpayer may exclude up to $6,000 of otherwise taxable retirement income.", "source": { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40.pdf", "field": "retirement.ira401k", "title": "2025 Alabama Form 40 and Schedule RS", "publishedOn": "2026-01-09", "asOf": "2026-01-09", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Alabama Form 40 instructions.", "conditions": [ { "kind": "plan-source", "description": "The payment must be military retirement pay." } ], "note": "Alabama excludes military retirement pay.", "source": { "url": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Form 40 Booklet — Alabama Individual Income Tax Return Instructions", "publishedOn": "2026-01-09", "asOf": "2026-01-09", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "AR", "name": "Arkansas", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "AZ", "name": "Arizona", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Standing current Arizona subtraction statute; no annual return year is claimed.", "conditions": [], "note": "Arizona subtracts the federally taxable portion of Social Security benefits.", "source": { "url": "https://www.azleg.gov/ars/43/01022.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income", "publishedOn": null, "asOf": null, "eventBasis": "current codified statute does not publish a source-event date", "type": "official-legislature", "sourceYear": null } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Standing current Arizona subtraction statute; no annual return year is claimed.", "conditions": [ { "kind": "per-person-cap", "amount": 2500, "currency": "USD", "description": "Maximum per recipient for an eligible public pension." }, { "kind": "plan-source", "description": "Only an enumerated Arizona state or political-subdivision plan, or a retirement system established by federal law, qualifies; another state's public plan does not." } ], "note": "Arizona allows up to a $2,500 subtraction for qualifying Arizona state/local or U.S. government pensions; other-state public pensions do not qualify.", "source": { "url": "https://www.azleg.gov/ars/43/01022.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income", "publishedOn": null, "asOf": null, "eventBasis": "current codified statute does not publish a source-event date", "type": "official-legislature", "sourceYear": null } }, "privatePension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Standing current Arizona subtraction statute; no annual return year is claimed.", "conditions": [ { "kind": "interaction", "description": "Do not apply the $2,500 public-pension subtraction to a private plan merely because the plan is federally qualified." } ], "note": "Private pension and annuity income included in federal adjusted gross income remains taxable unless an independently enumerated Arizona subtraction applies.", "source": { "url": "https://www.azleg.gov/ars/43/01022.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income", "publishedOn": null, "asOf": null, "eventBasis": "current codified statute does not publish a source-event date", "type": "official-legislature", "sourceYear": null } }, "ira401k": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Standing current Arizona subtraction statute; no annual return year is claimed.", "conditions": [ { "kind": "distribution", "description": "Federally nontaxable Roth or basis recovery is not converted into taxable income; this classification concerns the federally taxable portion." }, { "kind": "interaction", "description": "An IRA investment in U.S. government obligations does not by itself create an Arizona subtraction." } ], "note": "Taxable IRA and 401(k) distributions included in federal adjusted gross income remain taxable unless an independently enumerated Arizona subtraction applies.", "source": { "url": "https://www.azleg.gov/ars/43/01022.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income", "publishedOn": null, "asOf": null, "eventBasis": "current codified statute does not publish a source-event date", "type": "official-legislature", "sourceYear": null } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Standing current Arizona subtraction statute; no annual return year is claimed.", "conditions": [ { "kind": "plan-source", "description": "The payment must be retired or retainer pay of the uniformed services of the United States." }, { "kind": "survivor", "description": "A surviving spouse receiving qualifying uniformed-services payments may exclude 100% of those payments." } ], "note": "Arizona subtracts 100% of qualifying U.S. uniformed-services retired or retainer pay, including qualifying survivor payments.", "source": { "url": "https://www.azleg.gov/ars/43/01022.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Arizona Revised Statutes § 43-1022 — Subtractions from Arizona gross income", "publishedOn": null, "asOf": null, "eventBasis": "current codified statute does not publish a source-event date", "type": "official-legislature", "sourceYear": null } } }, "fullyClassified": true }, { "code": "CA", "name": "California", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 California pension and annuity guidance.", "conditions": [], "note": "California excludes U.S. Social Security benefits.", "source": { "url": "https://www.ftb.ca.gov/forms/2025/2025-1005-publication.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pension and Annuity Guidelines — FTB Publication 1005", "publishedOn": "2026-02-25", "asOf": "2026-02-25", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 California pension and annuity guidance.", "conditions": [ { "kind": "interaction", "description": "California residents are taxed on pension and retirement income from all sources." }, { "kind": "distribution", "description": "The California-taxable amount generally follows the federal taxable portion, adjusted for any California basis difference." } ], "note": "California generally taxes a resident's public pension to the federally taxable amount, adjusted for any California basis difference.", "source": { "url": "https://www.ftb.ca.gov/forms/2025/2025-1005-publication.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pension and Annuity Guidelines — FTB Publication 1005", "publishedOn": "2026-02-25", "asOf": "2026-02-25", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 California pension and annuity guidance.", "conditions": [ { "kind": "interaction", "description": "California residents are taxed on pension and retirement income from all sources." }, { "kind": "distribution", "description": "The California-taxable amount generally follows the federal taxable portion, adjusted for any California basis difference." } ], "note": "California generally taxes a resident's private pension to the federally taxable amount, adjusted for any California basis difference.", "source": { "url": "https://www.ftb.ca.gov/forms/2025/2025-1005-publication.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pension and Annuity Guidelines — FTB Publication 1005", "publishedOn": "2026-02-25", "asOf": "2026-02-25", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 California pension and annuity guidance.", "conditions": [ { "kind": "interaction", "description": "California residents are taxed on pension and retirement income from all sources." }, { "kind": "distribution", "description": "The California-taxable amount generally follows the federal taxable portion, adjusted for any California basis difference." }, { "kind": "interaction", "description": "Federally qualified Roth distributions remain nontaxable; early distributions may carry a separate California additional tax." } ], "note": "California generally taxes IRA and 401(k)-type distributions under federal treatment, adjusted for California basis differences.", "source": { "url": "https://www.ftb.ca.gov/forms/2025/2025-1005-publication.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pension and Annuity Guidelines — FTB Publication 1005", "publishedOn": "2026-02-25", "asOf": "2026-02-25", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "The final 2025 Schedule CA military-retirement exclusion applies for tax years 2025 through 2029.", "conditions": [ { "kind": "per-person-cap", "amount": 20000, "currency": "USD", "description": "Maximum annual exclusion for tax years 2025 through 2029." }, { "kind": "income-threshold", "threshold": 125000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "married-filing-separately" ], "description": "Federal adjusted gross income cannot exceed $125,000." }, { "kind": "income-threshold", "threshold": 250000, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er" ], "description": "Federal adjusted gross income cannot exceed $250,000." }, { "kind": "plan-source", "description": "The payment must be qualifying uniformed-services retirement pay or a Department of Defense Survivor Benefit Plan annuity." }, { "kind": "interaction", "description": "The exclusion applies for tax years 2025 through 2029; remaining taxable income is subject to California tax." } ], "note": "A qualifying taxpayer may exclude up to $20,000 of military retirement or Department of Defense Survivor Benefit Plan payments when the federal-AGI limit is met.", "source": { "url": "https://www.ftb.ca.gov/forms/2025/2025-1005-publication.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pension and Annuity Guidelines — FTB Publication 1005", "publishedOn": "2026-02-25", "asOf": "2026-02-25", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "CO", "name": "Colorado", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Colorado Form 104 filing guide.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "The full federally taxable Social Security amount may be subtracted." }, { "kind": "age", "minimumAge": 55, "maximumAge": 64, "description": "Age 55 through 64: full subtraction when federal AGI does not exceed $95,000; otherwise capped at $20,000." }, { "kind": "income-threshold", "threshold": 95000, "currency": "USD", "filingStatuses": [ "all" ], "description": "Federal-AGI threshold for full subtraction at ages 55 through 64." }, { "kind": "survivor", "description": "Under age 55, only qualifying death-benefit Social Security is eligible, capped at $20,000." } ], "note": "Colorado subtracts some or all federally taxable Social Security depending on age and federal AGI.", "source": { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Colorado Individual Income Tax Filing Guide", "publishedOn": null, "asOf": null, "eventBasis": "official tax year 2025 filing guide publication gives a year but no exact source-event day", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Colorado Form 104 filing guide.", "conditions": [ { "kind": "age", "minimumAge": 55, "maximumAge": 64, "description": "Age 55 through 64: annual pension/annuity cap is $20,000." }, { "kind": "age", "minimumAge": 65, "description": "Age 65 or older: annual pension/annuity cap is $24,000." }, { "kind": "survivor", "description": "A taxpayer under 55 may qualify only for pension or annuity income received as a death benefit." }, { "kind": "interaction", "description": "The Social Security subtraction uses the applicable annual cap before other pension and annuity income." } ], "note": "Qualifying public pension income is eligible for Colorado's age-based pension and annuity subtraction.", "source": { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Colorado Individual Income Tax Filing Guide", "publishedOn": null, "asOf": null, "eventBasis": "official tax year 2025 filing guide publication gives a year but no exact source-event day", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Colorado Form 104 filing guide.", "conditions": [ { "kind": "age", "minimumAge": 55, "maximumAge": 64, "description": "Age 55 through 64: annual pension/annuity cap is $20,000." }, { "kind": "age", "minimumAge": 65, "description": "Age 65 or older: annual pension/annuity cap is $24,000." }, { "kind": "survivor", "description": "A taxpayer under 55 may qualify only for pension or annuity income received as a death benefit." }, { "kind": "interaction", "description": "The Social Security subtraction uses the applicable annual cap before other pension and annuity income." } ], "note": "Qualifying private pension and annuity income is eligible for Colorado's age-based subtraction.", "source": { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Colorado Individual Income Tax Filing Guide", "publishedOn": null, "asOf": null, "eventBasis": "official tax year 2025 filing guide publication gives a year but no exact source-event day", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Colorado Form 104 filing guide.", "conditions": [ { "kind": "age", "minimumAge": 55, "maximumAge": 64, "description": "Age 55 through 64: annual pension/annuity cap is $20,000." }, { "kind": "age", "minimumAge": 65, "description": "Age 65 or older: annual pension/annuity cap is $24,000." }, { "kind": "survivor", "description": "A taxpayer under 55 may qualify only for pension or annuity income received as a death benefit." }, { "kind": "interaction", "description": "The Social Security subtraction uses the applicable annual cap before other pension and annuity income." }, { "kind": "distribution", "description": "Only income reported as qualifying pension or annuity income is eligible; contribution returns and nonqualifying distributions are not inferred." } ], "note": "Qualifying IRA and employer-plan pension distributions are eligible for Colorado's age-based subtraction.", "source": { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Colorado Individual Income Tax Filing Guide", "publishedOn": null, "asOf": null, "eventBasis": "official tax year 2025 filing guide publication gives a year but no exact source-event day", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Colorado Form 104 filing guide.", "conditions": [ { "kind": "age", "maximumAge": 54, "description": "The separate military-retirement subtraction applies through age 54." }, { "kind": "per-person-cap", "amount": 15000, "currency": "USD", "description": "Tax year 2025 maximum for taxable military retirement at age 54 or younger." }, { "kind": "age", "minimumAge": 55, "description": "At age 55 or older, use the regular pension and annuity subtraction." }, { "kind": "interaction", "description": "The same income cannot be claimed under both Colorado retirement subtractions." } ], "note": "Colorado permits taxpayers age 54 or younger to subtract up to $15,000 of taxable military retirement; older taxpayers use the regular pension-and-annuity subtraction.", "source": { "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Colorado Individual Income Tax Filing Guide", "publishedOn": null, "asOf": null, "eventBasis": "official tax year 2025 filing guide publication gives a year but no exact source-event day", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "CT", "name": "Connecticut", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Exact Social Security worksheet thresholds are bound to the final 2025 Form CT-1040 instructions.", "conditions": [ { "kind": "income-threshold", "threshold": 75000, "currency": "USD", "filingStatuses": [ "single", "married-filing-separately" ], "description": "Full subtraction below this federal-AGI threshold; the official worksheet determines the partial subtraction at or above it." }, { "kind": "income-threshold", "threshold": 100000, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er", "head-of-household" ], "description": "Full subtraction below this federal-AGI threshold; the official worksheet determines the partial subtraction at or above it." }, { "kind": "annual-figure-pending", "description": "These are the latest final 2025 return figures, not a final 2026 return schedule." } ], "note": "Connecticut provides a Social Security benefit adjustment whose amount depends on filing status and federal AGI.", "source": { "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions", "publishedOn": "2025-12-08", "asOf": "2025-12-08", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Exact percentages and phaseout worksheet are bound to the final 2025 Form CT-1040 instructions.", "conditions": [ { "kind": "phaseout-schedule", "filingStatuses": [ "single", "married-filing-separately", "head-of-household" ], "fullSubtractionBelow": 75000, "zeroAtOrAbove": 100000, "currency": "USD", "bands": [ { "from": 75000, "through": 77499, "multiplier": 0.85 }, { "from": 77500, "through": 79999, "multiplier": 0.7 }, { "from": 80000, "through": 82499, "multiplier": 0.55 }, { "from": 82500, "through": 84999, "multiplier": 0.4 }, { "from": 85000, "through": 87499, "multiplier": 0.25 }, { "from": 87500, "through": 89999, "multiplier": 0.1 }, { "from": 90000, "through": 94999, "multiplier": 0.05 }, { "from": 95000, "through": 99999, "multiplier": 0.025 } ], "description": "The full subtraction applies below $75,000 federal AGI, then the official worksheet phases the subtraction down to zero at $100,000." }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-jointly" ], "fullSubtractionBelow": 100000, "zeroAtOrAbove": 150000, "currency": "USD", "bands": [ { "from": 100000, "through": 104999, "multiplier": 0.85 }, { "from": 105000, "through": 109999, "multiplier": 0.7 }, { "from": 110000, "through": 114999, "multiplier": 0.55 }, { "from": 115000, "through": 119999, "multiplier": 0.4 }, { "from": 120000, "through": 124999, "multiplier": 0.25 }, { "from": 125000, "through": 129999, "multiplier": 0.1 }, { "from": 130000, "through": 139999, "multiplier": 0.05 }, { "from": 140000, "through": 149999, "multiplier": 0.025 } ], "description": "The full subtraction applies below $100,000 federal AGI, then the official worksheet phases the subtraction down to zero at $150,000." }, { "kind": "annual-figure-pending", "description": "These are the latest final 2025 return figures, not a final 2026 return schedule." } ], "note": "Qualifying pension and annuity income may receive a 100% subtraction, subject to the published federal-AGI phaseout.", "source": { "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions", "publishedOn": "2025-12-08", "asOf": "2025-12-08", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Exact percentages and phaseout worksheet are bound to the final 2025 Form CT-1040 instructions.", "conditions": [ { "kind": "phaseout-schedule", "filingStatuses": [ "single", "married-filing-separately", "head-of-household" ], "fullSubtractionBelow": 75000, "zeroAtOrAbove": 100000, "currency": "USD", "bands": [ { "from": 75000, "through": 77499, "multiplier": 0.85 }, { "from": 77500, "through": 79999, "multiplier": 0.7 }, { "from": 80000, "through": 82499, "multiplier": 0.55 }, { "from": 82500, "through": 84999, "multiplier": 0.4 }, { "from": 85000, "through": 87499, "multiplier": 0.25 }, { "from": 87500, "through": 89999, "multiplier": 0.1 }, { "from": 90000, "through": 94999, "multiplier": 0.05 }, { "from": 95000, "through": 99999, "multiplier": 0.025 } ], "description": "The full subtraction applies below $75,000 federal AGI, then the official worksheet phases the subtraction down to zero at $100,000." }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-jointly" ], "fullSubtractionBelow": 100000, "zeroAtOrAbove": 150000, "currency": "USD", "bands": [ { "from": 100000, "through": 104999, "multiplier": 0.85 }, { "from": 105000, "through": 109999, "multiplier": 0.7 }, { "from": 110000, "through": 114999, "multiplier": 0.55 }, { "from": 115000, "through": 119999, "multiplier": 0.4 }, { "from": 120000, "through": 124999, "multiplier": 0.25 }, { "from": 125000, "through": 129999, "multiplier": 0.1 }, { "from": 130000, "through": 139999, "multiplier": 0.05 }, { "from": 140000, "through": 149999, "multiplier": 0.025 } ], "description": "The full subtraction applies below $100,000 federal AGI, then the official worksheet phases the subtraction down to zero at $150,000." }, { "kind": "annual-figure-pending", "description": "These are the latest final 2025 return figures, not a final 2026 return schedule." } ], "note": "Qualifying private pension and annuity income may receive a 100% subtraction, subject to the published federal-AGI phaseout.", "source": { "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions", "publishedOn": "2025-12-08", "asOf": "2025-12-08", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Exact percentages and phaseout worksheet are bound to the final 2025 Form CT-1040 instructions.", "conditions": [ { "kind": "phaseout-schedule", "filingStatuses": [ "single", "married-filing-separately", "head-of-household" ], "fullSubtractionBelow": 75000, "zeroAtOrAbove": 100000, "currency": "USD", "bands": [ { "from": 75000, "through": 77499, "multiplier": 0.85 }, { "from": 77500, "through": 79999, "multiplier": 0.7 }, { "from": 80000, "through": 82499, "multiplier": 0.55 }, { "from": 82500, "through": 84999, "multiplier": 0.4 }, { "from": 85000, "through": 87499, "multiplier": 0.25 }, { "from": 87500, "through": 89999, "multiplier": 0.1 }, { "from": 90000, "through": 94999, "multiplier": 0.05 }, { "from": 95000, "through": 99999, "multiplier": 0.025 } ], "description": "The full subtraction applies below $75,000 federal AGI, then the official worksheet phases the subtraction down to zero at $100,000." }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-jointly" ], "fullSubtractionBelow": 100000, "zeroAtOrAbove": 150000, "currency": "USD", "bands": [ { "from": 100000, "through": 104999, "multiplier": 0.85 }, { "from": 105000, "through": 109999, "multiplier": 0.7 }, { "from": 110000, "through": 114999, "multiplier": 0.55 }, { "from": 115000, "through": 119999, "multiplier": 0.4 }, { "from": 120000, "through": 124999, "multiplier": 0.25 }, { "from": 125000, "through": 129999, "multiplier": 0.1 }, { "from": 130000, "through": 139999, "multiplier": 0.05 }, { "from": 140000, "through": 149999, "multiplier": 0.025 } ], "description": "The full subtraction applies below $100,000 federal AGI, then the official worksheet phases the subtraction down to zero at $150,000." }, { "kind": "annual-figure-pending", "description": "These are the latest final 2025 return figures, not a final 2026 return schedule." }, { "kind": "plan-source", "description": "Roth IRA distributions are excluded from the published IRA subtraction category." } ], "note": "A non-Roth IRA may receive a 75% subtraction and qualifying 401(k), 403(b), or 457(b) pension income may receive a 100% subtraction, subject to phaseout.", "source": { "url": "https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions", "publishedOn": "2025-12-08", "asOf": "2025-12-08", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2024, "sourceYear": 2024, "yearBasis": "Latest pinned final-return instruction with an explicit military-retirement rule; no expiration is stated.", "conditions": [ { "kind": "plan-source", "description": "The recipient must be a retired U.S. Armed Forces or National Guard member, or a qualifying survivor beneficiary." }, { "kind": "survivor", "description": "A former spouse receiving pay under a divorce or property settlement does not qualify." } ], "note": "Qualifying military retirement pay and survivor benefits are fully subtracted to the extent included in federal adjusted gross income.", "source": { "url": "https://portal.ct.gov/-/media/drs/forms/2024/income/2024-ct-1040nrpy-instructions_1224.pdf", "field": "retirement.militaryRetirement", "title": "2024 Form CT-1040NR/PY Instructions", "publishedOn": "2025-01-29", "asOf": "2025-01-29", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2024 } } }, "fullyClassified": true }, { "code": "DC", "name": "District of Columbia", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "DE", "name": "Delaware", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "FL", "name": "Florida", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "GA", "name": "Georgia", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Georgia IT-511 instructions, Schedule 1.", "conditions": [], "note": "Georgia subtracts the federally taxable portion of Social Security benefits.", "source": { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IT-511 Individual Income Tax Instructions", "publishedOn": "2025-07-09", "asOf": "2025-07-09", "eventBasis": "official form revision date printed on Schedule 1", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Georgia IT-511 instructions, revised July 9, 2025.", "conditions": [ { "kind": "age", "minimumAge": 62, "maximumAge": 64, "description": "Maximum retirement-income exclusion: $35,000 per qualifying taxpayer." }, { "kind": "age", "minimumAge": 65, "description": "Maximum retirement-income exclusion: $65,000 per qualifying taxpayer." }, { "kind": "alternative", "description": "A taxpayer younger than 62 may qualify for the $35,000 retirement-income exclusion when permanently and totally disabled." }, { "kind": "interaction", "description": "The retirement-income exclusion includes no more than $5,000 of earned income; taxable pensions, taxable IRA distributions, and other qualifying unearned retirement income use the remaining cap." } ], "note": "Taxable public-pension income may be included in Georgia's age- or disability-based retirement-income exclusion.", "source": { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IT-511 Individual Income Tax Instructions", "publishedOn": "2025-07-09", "asOf": "2025-07-09", "eventBasis": "official form revision date printed on Schedule 1", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Georgia IT-511 instructions, revised July 9, 2025.", "conditions": [ { "kind": "age", "minimumAge": 62, "maximumAge": 64, "description": "Maximum retirement-income exclusion: $35,000 per qualifying taxpayer." }, { "kind": "age", "minimumAge": 65, "description": "Maximum retirement-income exclusion: $65,000 per qualifying taxpayer." }, { "kind": "alternative", "description": "A taxpayer younger than 62 may qualify for the $35,000 retirement-income exclusion when permanently and totally disabled." }, { "kind": "interaction", "description": "The retirement-income exclusion includes no more than $5,000 of earned income; taxable pensions, taxable IRA distributions, and other qualifying unearned retirement income use the remaining cap." } ], "note": "Taxable private-pension income may be included in Georgia's age- or disability-based retirement-income exclusion.", "source": { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IT-511 Individual Income Tax Instructions", "publishedOn": "2025-07-09", "asOf": "2025-07-09", "eventBasis": "official form revision date printed on Schedule 1", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Georgia IT-511 instructions, revised July 9, 2025.", "conditions": [ { "kind": "age", "minimumAge": 62, "maximumAge": 64, "description": "Maximum retirement-income exclusion: $35,000 per qualifying taxpayer." }, { "kind": "age", "minimumAge": 65, "description": "Maximum retirement-income exclusion: $65,000 per qualifying taxpayer." }, { "kind": "alternative", "description": "A taxpayer younger than 62 may qualify for the $35,000 retirement-income exclusion when permanently and totally disabled." }, { "kind": "interaction", "description": "The retirement-income exclusion includes no more than $5,000 of earned income; taxable pensions, taxable IRA distributions, and other qualifying unearned retirement income use the remaining cap." }, { "kind": "distribution", "description": "The exclusion worksheet expressly includes taxable IRA distributions and taxable pensions; it does not turn a federally nontaxable distribution into taxable income." } ], "note": "Taxable IRA and qualifying employer-plan distributions may be included in Georgia's age- or disability-based retirement-income exclusion.", "source": { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IT-511 Individual Income Tax Instructions", "publishedOn": "2025-07-09", "asOf": "2025-07-09", "eventBasis": "official form revision date printed on Schedule 1", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Georgia IT-511 instructions, revised July 9, 2025.", "conditions": [ { "kind": "age", "maximumAge": 61, "description": "The separate military-retirement exclusion applies before age 62." }, { "kind": "per-person-cap", "amount": 17500, "currency": "USD", "description": "Base military-retirement exclusion for a qualifying taxpayer under age 62." }, { "kind": "interaction", "description": "An additional exclusion of up to $17,500 is limited by Georgia earned income above the base amount." }, { "kind": "interaction", "description": "At age 62 or older, military retirement is evaluated under the regular retirement-income exclusion instead of the under-62 military schedule." } ], "note": "A taxpayer under age 62 may exclude up to $17,500 of military retirement income, plus up to another $17,500 when matched by sufficient Georgia earned income; taxpayers 62 or older use the regular retirement-income exclusion.", "source": { "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IT-511 Individual Income Tax Instructions", "publishedOn": "2025-07-09", "asOf": "2025-07-09", "eventBasis": "official form revision date printed on Schedule 1", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "HI", "name": "Hawaii", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "IA", "name": "Iowa", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [], "note": "Social Security benefits are excluded from Iowa taxable income.", "source": { "url": "https://revenue.iowa.gov/media/4435/download?inline=", "field": "retirement.socialSecurity", "asOf": "2026-08-15", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [ { "kind": "age", "minimumAge": 55 }, { "kind": "alternative", "description": "Disabled taxpayer or qualifying surviving spouse/survivor." } ], "note": "Qualifying governmental retirement-plan income is excluded for an eligible recipient.", "source": { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "field": "retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Retirement Income Tax Guidance", "publishedOn": "2026-09-01", "asOf": "2026-09-01", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [ { "kind": "age", "minimumAge": 55 }, { "kind": "alternative", "description": "Disabled taxpayer or qualifying surviving spouse/survivor." } ], "note": "Qualifying private pension and annuity income is excluded for an eligible recipient; nonqualified annuities do not qualify.", "source": { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "field": "retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Retirement Income Tax Guidance", "publishedOn": "2026-09-01", "asOf": "2026-09-01", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [ { "kind": "age", "minimumAge": 55 }, { "kind": "alternative", "description": "Disabled taxpayer or qualifying surviving spouse/survivor." } ], "note": "Qualifying IRA, Roth IRA, SEP, SIMPLE, 401(k), 457(b), ESOP, and Keogh distributions are excluded for an eligible recipient.", "source": { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/retirement-income-tax-guidance", "field": "retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Retirement Income Tax Guidance", "publishedOn": "2026-09-01", "asOf": "2026-09-01", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2014, "sourceYear": null, "yearBasis": "Current official Iowa military-tax guidance; the exclusion applies for tax years beginning on or after January 1, 2014.", "conditions": [ { "kind": "military-service", "description": "The payment must be from the U.S. Armed Forces, reserve components, or National Guard." }, { "kind": "survivor", "description": "Qualifying Survivor Benefit Plan payments are included." }, { "kind": "distribution", "description": "Only the federally included amount is excluded; mixed civil-service and military benefits require allocation." } ], "note": "Iowa excludes qualifying military retirement pay and Survivor Benefit Plan payments to the extent included in federal adjusted gross income.", "source": { "url": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/military-tax-information", "field": "retirement.militaryRetirement", "title": "Military Tax Information", "publishedOn": "2026-09-03", "asOf": "2026-09-03", "eventBasis": "official page HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "ID", "name": "Idaho", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "IL", "name": "Illinois", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Illinois IL-1040 instructions.", "conditions": [], "note": "Illinois subtracts the federally taxed portion of qualifying retirement income included in federal adjusted gross income. Social Security is expressly listed.", "source": { "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IL-1040 Form Instructions — Illinois Individual Income Tax", "publishedOn": "2026-01-18", "asOf": "2026-01-18", "eventBasis": "official 2025 HTML instructions; source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Illinois IL-1040 instructions.", "conditions": [ { "kind": "distribution", "description": "Only the qualifying federally taxed amount included in federal adjusted gross income is subtracted." } ], "note": "Illinois subtracts the federally taxed portion of qualifying retirement income included in federal adjusted gross income. Government retirement plans are expressly listed.", "source": { "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IL-1040 Form Instructions — Illinois Individual Income Tax", "publishedOn": "2026-01-18", "asOf": "2026-01-18", "eventBasis": "official 2025 HTML instructions; source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Illinois IL-1040 instructions.", "conditions": [ { "kind": "distribution", "description": "Only the qualifying federally taxed amount included in federal adjusted gross income is subtracted." } ], "note": "Illinois subtracts the federally taxed portion of qualifying retirement income included in federal adjusted gross income. Qualified employee benefit plans under IRC sections 402 through 408 are expressly listed.", "source": { "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IL-1040 Form Instructions — Illinois Individual Income Tax", "publishedOn": "2026-01-18", "asOf": "2026-01-18", "eventBasis": "official 2025 HTML instructions; source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Illinois IL-1040 instructions.", "conditions": [ { "kind": "distribution", "description": "Only the qualifying federally taxed amount included in federal adjusted gross income is subtracted." } ], "note": "Illinois subtracts the federally taxed portion of qualifying retirement income included in federal adjusted gross income. Qualified 401(k), IRA, and SEP retirement income is expressly listed.", "source": { "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IL-1040 Form Instructions — Illinois Individual Income Tax", "publishedOn": "2026-01-18", "asOf": "2026-01-18", "eventBasis": "official 2025 HTML instructions; source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Illinois IL-1040 instructions.", "conditions": [ { "kind": "distribution", "description": "Only the qualifying federally taxed amount included in federal adjusted gross income is subtracted." } ], "note": "Illinois subtracts the federally taxed portion of qualifying retirement income included in federal adjusted gross income. Military retirement plans are expressly listed.", "source": { "url": "https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 IL-1040 Form Instructions — Illinois Individual Income Tax", "publishedOn": "2026-01-18", "asOf": "2026-01-18", "eventBasis": "official 2025 HTML instructions; source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "IN", "name": "Indiana", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current standing Indiana elderly-tax guidance; no single annual source year is stated.", "conditions": [ { "kind": "distribution", "description": "Only federally included Social Security requires the Indiana deduction; federally nontaxable benefits are already outside adjusted gross income." } ], "note": "Indiana deducts Social Security benefits included in federal adjusted gross income.", "source": { "url": "https://www.in.gov/dor/files/ib26.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "Income Tax Information Bulletin #26 — General Information Concerning Filing Requirements and Specific Tax Benefits Available to the Elderly", "publishedOn": "2024-12-02", "asOf": "2024-12-02", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Indiana Information Bulletin #6 effective January 1, 2025.", "conditions": [ { "kind": "plan-source", "description": "The benefit must be a qualifying federal civil-service annuity received while an Indiana resident." }, { "kind": "age", "minimumAge": 62, "description": "The annuitant must be age 62 or older at year-end; a qualifying surviving spouse has no minimum age." }, { "kind": "alternative", "description": "A qualifying surviving spouse may claim the deduction without meeting the age threshold." }, { "kind": "per-person-cap", "amount": 16000, "currency": "USD", "description": "Maximum deduction before reduction for Social Security and Tier 1 and Tier 2 Railroad Retirement benefits." }, { "kind": "interaction", "description": "Subtract total Social Security and Tier 1 and Tier 2 Railroad Retirement benefits from the lesser of the taxable annuity or $16,000; part-year residents prorate the result." } ], "note": "Indiana generally taxes pension and annuity income, but an eligible federal civil-service annuitant may deduct up to $16,000 reduced by Social Security and Railroad Retirement benefits.", "source": { "url": "https://www.in.gov/dor/files/ib06.pdf", "field": "retirement.publicPension, retirement.militaryRetirement", "title": "Income Tax Information Bulletin #6 — Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Deduction", "publishedOn": "2025-06-03", "asOf": "2025-06-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current standing Indiana elderly-tax guidance; no single annual source year is stated.", "conditions": [ { "kind": "distribution", "description": "Only the federally taxable portion of the pension or annuity is included." } ], "note": "Indiana generally taxes the federally taxable portion of private pension and annuity income.", "source": { "url": "https://www.in.gov/dor/files/ib26.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "Income Tax Information Bulletin #26 — General Information Concerning Filing Requirements and Specific Tax Benefits Available to the Elderly", "publishedOn": "2024-12-02", "asOf": "2024-12-02", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The reviewed dated Indiana bulletins do not independently enumerate both IRA and 401(k) resident distribution treatment; no category-wide result is inferred.", "source": null }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Indiana Information Bulletin #6 effective January 1, 2025; full deduction applies for 2022 and later.", "conditions": [ { "kind": "plan-source", "description": "The benefit must result from qualifying active or reserve service in an enumerated U.S. armed or uniformed service." }, { "kind": "survivor", "description": "Qualifying survivor benefits are included." }, { "kind": "distribution", "description": "Only the amount otherwise included in Indiana adjusted gross income is deducted." }, { "kind": "interaction", "description": "The full deduction applies for 2022 and later; the 2025 guidance also enumerates Space Force, Public Health Service, and NOAA commissioned corps." } ], "note": "Indiana deducts the full amount of qualifying military retirement pay and survivor benefits for 2022 and later.", "source": { "url": "https://www.in.gov/dor/files/ib06.pdf", "field": "retirement.publicPension, retirement.militaryRetirement", "title": "Income Tax Information Bulletin #6 — Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Deduction", "publishedOn": "2025-06-03", "asOf": "2025-06-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": false }, { "code": "KS", "name": "Kansas", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": 2025, "yearBasis": "Official annual source year recorded by the upstream evidence ledger.", "conditions": [], "note": "Kansas excludes Social Security benefits included in federal adjusted gross income for taxable years beginning after December 31, 2023.", "source": { "url": "https://www.ksrevenue.gov/incomebook25.html", "field": "retirement.socialSecurity", "asOf": "2026-08-15", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "KY", "name": "Kentucky", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "LA", "name": "Louisiana", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [], "note": "Louisiana excludes Social Security benefits.", "source": { "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/individual-income-tax/is-there-a-list-of-retirement-system-benefits-that-may-be-excluded-from-louisiana-income-tax/", "field": "retirement.socialSecurity", "asOf": "2026-08-15", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "MA", "name": "Massachusetts", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Massachusetts Form 1 instructions.", "conditions": [], "note": "Massachusetts excludes Social Security benefits even when federally taxable.", "source": { "url": "https://www.mass.gov/doc/2025-form-1-instructions/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Massachusetts Form 1 Instructions", "publishedOn": "2026-08-13", "asOf": "2026-08-13", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Massachusetts Form 1 instructions.", "conditions": [ { "kind": "plan-source", "description": "Full exemption applies to qualifying U.S. government and Massachusetts contributory retirement plans." }, { "kind": "interaction", "description": "An out-of-state public pension is exempt only when that state exempts comparable Massachusetts pensions." }, { "kind": "distribution", "description": "A noncontributory government pension outside the listed exemptions remains taxable." } ], "note": "U.S. government and Massachusetts contributory public pensions are exempt; another state's public pension is exempt only under Massachusetts's reciprocity rule.", "source": { "url": "https://www.mass.gov/doc/2025-form-1-instructions/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Massachusetts Form 1 Instructions", "publishedOn": "2026-08-13", "asOf": "2026-08-13", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Massachusetts Form 1 instructions.", "conditions": [ { "kind": "distribution", "description": "The taxable amount generally begins with the federal taxable portion." }, { "kind": "interaction", "description": "Contributions previously taxed by Massachusetts are recovered before the remaining distribution is taxed." }, { "kind": "distribution", "description": "A qualified rollover remains excluded to the extent it is excluded federally." } ], "note": "Most private pension and annuity income is taxable after recovery of contributions previously taxed by Massachusetts.", "source": { "url": "https://www.mass.gov/doc/2025-form-1-instructions/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Massachusetts Form 1 Instructions", "publishedOn": "2026-08-13", "asOf": "2026-08-13", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Massachusetts Form 1 instructions.", "conditions": [ { "kind": "distribution", "description": "The taxable amount generally begins with the federal taxable portion." }, { "kind": "interaction", "description": "Contributions previously taxed by Massachusetts are recovered before the remaining distribution is taxed." }, { "kind": "distribution", "description": "A qualified rollover remains excluded to the extent it is excluded federally." } ], "note": "Taxable IRA, Keogh, Roth-conversion, and employer-plan distributions are taxable after Massachusetts basis adjustments; qualified rollovers and federally nontaxable amounts remain excluded.", "source": { "url": "https://www.mass.gov/doc/2025-form-1-instructions/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Massachusetts Form 1 Instructions", "publishedOn": "2026-08-13", "asOf": "2026-08-13", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Massachusetts Form 1 instructions.", "conditions": [ { "kind": "plan-source", "description": "The pension must be from the U.S. Army, Navy, Marine Corps, Air Force, Coast Guard, Public Health Service, or National Oceanic and Atmospheric Administration." }, { "kind": "survivor", "description": "Qualifying survivorship benefits are included in the exemption." } ], "note": "Noncontributory U.S. uniformed-services pensions and qualifying survivorship benefits are exempt.", "source": { "url": "https://www.mass.gov/doc/2025-form-1-instructions/download", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Massachusetts Form 1 Instructions", "publishedOn": "2026-08-13", "asOf": "2026-08-13", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "MD", "name": "Maryland", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Maryland resident return instructions.", "conditions": [], "note": "Maryland subtracts Social Security and Railroad Retirement benefits included in federal adjusted gross income.", "source": { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Maryland Resident Income Tax Return Instructions", "publishedOn": "2026-04-21", "asOf": "2026-04-21", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Maryland resident return instructions.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "The standard pension exclusion is available at age 65 or older." }, { "kind": "alternative", "description": "A taxpayer who is totally disabled, or whose spouse is totally disabled, may qualify without meeting the age threshold." }, { "kind": "per-person-cap", "amount": 41200, "currency": "USD", "description": "Maximum 2025 pension exclusion before reduction for Social Security and Railroad Retirement benefits." }, { "kind": "plan-source", "description": "Only income from a qualifying employee retirement system under IRC section 401(a), 403, or 457(b) is eligible." }, { "kind": "interaction", "description": "Social Security and Railroad Retirement benefits reduce the maximum pension exclusion." }, { "kind": "annual-figure-pending", "description": "The $41,200 maximum is the latest final 2025 return figure, not a final 2026 return amount." } ], "note": "Qualifying public employee-system pension income may receive Maryland's pension exclusion.", "source": { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Maryland Resident Income Tax Return Instructions", "publishedOn": "2026-04-21", "asOf": "2026-04-21", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Maryland resident return instructions.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "The standard pension exclusion is available at age 65 or older." }, { "kind": "alternative", "description": "A taxpayer who is totally disabled, or whose spouse is totally disabled, may qualify without meeting the age threshold." }, { "kind": "per-person-cap", "amount": 41200, "currency": "USD", "description": "Maximum 2025 pension exclusion before reduction for Social Security and Railroad Retirement benefits." }, { "kind": "plan-source", "description": "Only income from a qualifying employee retirement system under IRC section 401(a), 403, or 457(b) is eligible." }, { "kind": "interaction", "description": "Social Security and Railroad Retirement benefits reduce the maximum pension exclusion." }, { "kind": "annual-figure-pending", "description": "The $41,200 maximum is the latest final 2025 return figure, not a final 2026 return amount." } ], "note": "Qualifying private employee-system pension or retirement-annuity income may receive Maryland's pension exclusion.", "source": { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Maryland Resident Income Tax Return Instructions", "publishedOn": "2026-04-21", "asOf": "2026-04-21", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Maryland resident return instructions distinguish eligible employee plans from ineligible IRAs.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "The standard pension exclusion is available at age 65 or older." }, { "kind": "alternative", "description": "A taxpayer who is totally disabled, or whose spouse is totally disabled, may qualify without meeting the age threshold." }, { "kind": "per-person-cap", "amount": 41200, "currency": "USD", "description": "Maximum 2025 pension exclusion before reduction for Social Security and Railroad Retirement benefits." }, { "kind": "plan-source", "description": "Only income from a qualifying employee retirement system under IRC section 401(a), 403, or 457(b) is eligible." }, { "kind": "interaction", "description": "Social Security and Railroad Retirement benefits reduce the maximum pension exclusion." }, { "kind": "annual-figure-pending", "description": "The $41,200 maximum is the latest final 2025 return figure, not a final 2026 return amount." }, { "kind": "distribution", "description": "Federally taxable IRA income remains in Maryland adjusted gross income unless a separate subtraction applies; this record does not turn a federally nontaxable distribution into taxable income." } ], "note": "Qualifying 401(k), 403(b), and 457(b) employee-plan distributions may receive the pension exclusion; traditional IRAs, Roth IRAs, SEP plans, and Keogh plans do not qualify for that exclusion.", "source": { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Maryland Resident Income Tax Return Instructions", "publishedOn": "2026-04-21", "asOf": "2026-04-21", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Maryland resident return instructions.", "conditions": [ { "kind": "age", "maximumAge": 54, "description": "A recipient under age 55 may subtract up to $12,500." }, { "kind": "per-person-cap", "amount": 12500, "currency": "USD", "description": "Maximum subtraction for a recipient under age 55." }, { "kind": "age", "minimumAge": 55, "description": "A recipient age 55 or older may subtract up to $20,000." }, { "kind": "per-person-cap", "amount": 20000, "currency": "USD", "description": "Maximum subtraction for a recipient age 55 or older." }, { "kind": "military-service", "description": "Income must result from qualifying U.S. uniformed service, reserve service, Maryland National Guard service, or an enumerated commissioned corps." }, { "kind": "survivor", "description": "The subtraction can apply to qualifying military death benefits received by an eligible recipient." } ], "note": "Maryland allows an age-based subtraction for qualifying military retirement income, including qualifying death benefits.", "source": { "url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Maryland Resident Income Tax Return Instructions", "publishedOn": "2026-04-21", "asOf": "2026-04-21", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "ME", "name": "Maine", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "MI", "name": "Michigan", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "Michigan RAB 2026-1, approved January 8, 2026.", "conditions": [], "note": "Federally taxable Social Security benefits are subtracted from Michigan income.", "source": { "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023", "publishedOn": "2026-01-08", "asOf": "2026-01-08", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": 2026 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "The four-year phase-in reaches 100% of the statutory private-retirement maximum in tax year 2026.", "conditions": [ { "kind": "distribution", "description": "The payment must be a qualifying retirement or pension distribution included in federal adjusted gross income." }, { "kind": "per-person-cap", "description": "For tax year 2026 and later, combined public and private retirement subtractions are limited by the inflation-adjusted private-retirement maximum; the exact 2026 dollar maximum remains unavailable until Treasury publishes it." }, { "kind": "annual-figure-pending", "description": "Do not calculate a dollar subtraction until the official 2026 inflation-adjusted maximum is published." }, { "kind": "interaction", "description": "Military, Michigan National Guard, railroad, and certain public-retirement deductions reduce the shared maximum." }, { "kind": "age", "description": "A pre-1946 birth year changes the public-benefit limit; joint returns use the older spouse and survivor rules can apply." } ], "note": "Qualifying public retirement income may be subtracted subject to the 2026 combined limit; pre-1946 taxpayers retain unlimited treatment for qualifying Michigan and federal public benefits.", "source": { "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023", "publishedOn": "2026-01-08", "asOf": "2026-01-08", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": 2026 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "The four-year phase-in reaches 100% of the statutory private-retirement maximum in tax year 2026.", "conditions": [ { "kind": "distribution", "description": "The payment must be a qualifying retirement or pension distribution included in federal adjusted gross income." }, { "kind": "per-person-cap", "description": "For tax year 2026 and later, combined public and private retirement subtractions are limited by the inflation-adjusted private-retirement maximum; the exact 2026 dollar maximum remains unavailable until Treasury publishes it." }, { "kind": "annual-figure-pending", "description": "Do not calculate a dollar subtraction until the official 2026 inflation-adjusted maximum is published." }, { "kind": "interaction", "description": "Military, Michigan National Guard, railroad, and certain public-retirement deductions reduce the shared maximum." } ], "note": "Qualifying private pension income may be subtracted subject to the combined annual maximum.", "source": { "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023", "publishedOn": "2026-01-08", "asOf": "2026-01-08", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": 2026 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "The four-year phase-in reaches 100% of the statutory private-retirement maximum in tax year 2026.", "conditions": [ { "kind": "distribution", "description": "The payment must be a qualifying retirement or pension distribution included in federal adjusted gross income." }, { "kind": "per-person-cap", "description": "For tax year 2026 and later, combined public and private retirement subtractions are limited by the inflation-adjusted private-retirement maximum; the exact 2026 dollar maximum remains unavailable until Treasury publishes it." }, { "kind": "annual-figure-pending", "description": "Do not calculate a dollar subtraction until the official 2026 inflation-adjusted maximum is published." }, { "kind": "interaction", "description": "Military, Michigan National Guard, railroad, and certain public-retirement deductions reduce the shared maximum." }, { "kind": "distribution", "description": "An IRA distribution before age 59.5 generally does not qualify unless the applicable Michigan/IRC exception is satisfied." } ], "note": "Qualifying IRA and employer-plan distributions may be subtracted; early distributions do not automatically qualify.", "source": { "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023", "publishedOn": "2026-01-08", "asOf": "2026-01-08", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": 2026 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "Current treatment stated in Michigan RAB 2026-1.", "conditions": [ { "kind": "plan-source", "description": "The benefit must arise from qualifying U.S. Armed Forces or Michigan National Guard service." }, { "kind": "interaction", "description": "This deduction reduces the maximum available for other retirement benefits." } ], "note": "Qualifying U.S. Armed Forces or Michigan National Guard retirement benefits are separately deductible to the extent included in federal adjusted gross income.", "source": { "url": "https://www.michigan.gov/taxes/rep-legal/rab/2026-revenue-administrative-bulletins/revenue-administrative-bulletin-2026-1", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023", "publishedOn": "2026-01-08", "asOf": "2026-01-08", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": 2026 } } }, "fullyClassified": true }, { "code": "MN", "name": "Minnesota", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "Minnesota's official tax year 2026 inflation-adjusted amounts.", "conditions": [ { "kind": "income-threshold", "threshold": 110780, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er" ], "description": "2026 simplified-subtraction phaseout threshold." }, { "kind": "income-threshold", "threshold": 86410, "currency": "USD", "filingStatuses": [ "single", "head-of-household" ], "description": "2026 simplified-subtraction phaseout threshold." }, { "kind": "income-threshold", "threshold": 55390, "currency": "USD", "filingStatuses": [ "married-filing-separately" ], "description": "2026 simplified-subtraction phaseout threshold." }, { "kind": "alternative", "description": "The alternate method has maxima $5,840 joint, $4,560 single/HOH, and $2,920 MFS with separate phaseout thresholds $88,630/$69,250/$44,315." } ], "note": "Minnesota taxes the federal taxable amount but allows either a simplified or alternate Social Security subtraction subject to filing-status thresholds.", "source": { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "field": "retirement.socialSecurity, retirement.publicPension", "title": "Inflation Adjusted Amounts for 2026", "publishedOn": "2025-12-15", "asOf": "2025-12-15", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2026 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "Minnesota's official tax year 2026 inflation-adjusted amounts.", "conditions": [ { "kind": "plan-source", "description": "The pension must be a qualifying state or federal plan for service that did not allow Social Security credit." }, { "kind": "distribution", "description": "Mixed-service benefits require month-based allocation to non-Social-Security-covered service." }, { "kind": "per-person-cap", "amount": 27690, "currency": "USD", "description": "2026 joint/surviving-spouse maximum." }, { "kind": "per-person-cap", "amount": 13850, "currency": "USD", "description": "2026 single/HOH/MFS maximum." }, { "kind": "income-threshold", "threshold": 110780, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er" ], "description": "2026 phaseout threshold." }, { "kind": "income-threshold", "threshold": 86410, "currency": "USD", "filingStatuses": [ "single", "head-of-household" ], "description": "2026 phaseout threshold." }, { "kind": "income-threshold", "threshold": 55390, "currency": "USD", "filingStatuses": [ "married-filing-separately" ], "description": "2026 phaseout threshold." } ], "note": "A qualified public pension subtraction is available only for service that did not earn Social Security credit and is subject to income phaseout.", "source": { "url": "https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf", "field": "retirement.socialSecurity, retirement.publicPension", "title": "Inflation Adjusted Amounts for 2026", "publishedOn": "2025-12-15", "asOf": "2025-12-15", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2026 } }, "privatePension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Minnesota individual income-tax return instructions.", "conditions": [], "note": "Minnesota taxes private pension income included in federal taxable income; no pension-specific subtraction is established by this receipt.", "source": { "url": "https://www.revenue.state.mn.us/sites/default/files/2026-07/m1-inst-25.pdf", "field": "retirement.privatePension, retirement.ira401k", "title": "2025 Minnesota Individual Income Tax Return (M1) Instructions", "publishedOn": "2026-07-15", "asOf": "2026-07-15", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Minnesota individual income-tax return instructions.", "conditions": [ { "kind": "distribution", "description": "Taxable IRA distributions, pensions, and annuities are included in Minnesota income unless a separately authorized subtraction applies." }, { "kind": "interaction", "description": "A separately authorized subtraction must be established independently; none is inferred from the general inclusion rule." } ], "note": "Minnesota taxes the federally taxable portion of IRA and 401(k)-type distributions unless a separate subtraction applies.", "source": { "url": "https://www.revenue.state.mn.us/sites/default/files/2026-07/m1-inst-25.pdf", "field": "retirement.privatePension, retirement.ira401k", "title": "2025 Minnesota Individual Income Tax Return (M1) Instructions", "publishedOn": "2026-07-15", "asOf": "2026-07-15", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Current official Minnesota guidance linked to the final 2025 Schedule M1M.", "conditions": [ { "kind": "plan-source", "description": "Qualifying payments include active-component retirement under 10 U.S.C. §§ 1401–1414, reserve-component retirement under § 12733, and Survivor Benefit Plan payments under §§ 1447–1455." }, { "kind": "distribution", "description": "The retirement pay must be taxable on the federal return." }, { "kind": "interaction", "description": "The subtraction cannot be claimed together with Minnesota's Credit for Past Military Service; pensions exclusively from dual-status technician service do not qualify." } ], "note": "Qualifying military retirement pay may be subtracted from Minnesota taxable income.", "source": { "url": "https://www.revenue.state.mn.us/military-pension-subtraction", "field": "retirement.militaryRetirement", "title": "Military Pension Subtraction", "publishedOn": "2025-12-16", "asOf": "2025-12-16", "eventBasis": "official page update date", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "MO", "name": "Missouri", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2024, "sourceYear": 2026, "yearBasis": "Current Missouri DOR FAQ includes tax year 2026 amounts.", "conditions": [ { "kind": "age", "minimumAge": 62, "description": "The recipient must be age 62 or older; Social Security disability uses its own eligibility rule." }, { "kind": "distribution", "description": "Only benefits included in federal adjusted gross income under IRC section 86 are subtracted." } ], "note": "Missouri exempts 100% of federally included Social Security for individuals age 62 or older beginning tax year 2024.", "source": { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.militaryRetirement", "title": "Pension FAQs", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": 2026 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "The Missouri DOR table publishes a $48,967 tax year 2026 maximum.", "conditions": [ { "kind": "per-person-cap", "amount": 48967, "currency": "USD", "description": "Tax year 2026 maximum Social Security benefit amount." }, { "kind": "interaction", "description": "The public-pension exemption is reduced by any Social Security or Social Security disability deduction claimed." }, { "kind": "distribution", "description": "The benefit must be included in federal adjusted gross income." } ], "note": "Eligible public retirement benefits may be subtracted up to the maximum Social Security benefit amount.", "source": { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.militaryRetirement", "title": "Pension FAQs", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": 2026 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "Current Missouri DOR pension FAQ; no expiration is stated.", "conditions": [ { "kind": "per-person-cap", "amount": 6000, "currency": "USD", "description": "Maximum private-pension exemption." }, { "kind": "income-threshold", "threshold": 25000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ], "description": "Full-exemption income threshold; partial phaseout above." }, { "kind": "income-threshold", "threshold": 32000, "currency": "USD", "filingStatuses": [ "married-filing-jointly" ], "description": "Full-exemption income threshold; partial phaseout above." }, { "kind": "income-threshold", "threshold": 16000, "currency": "USD", "filingStatuses": [ "married-filing-separately" ], "description": "Full-exemption income threshold; partial phaseout above." } ], "note": "Eligible private pension income may receive up to a $6,000 exemption, phased out by Missouri adjusted gross income.", "source": { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.militaryRetirement", "title": "Pension FAQs", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": 2026 } }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The official pension FAQ does not independently establish whether nonperiodic IRA or defined-contribution distributions qualify as private pension income.", "source": null }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2021, "sourceYear": 2026, "yearBasis": "Current Missouri DOR FAQ states the rule for tax year 2021 and forward.", "conditions": [ { "kind": "plan-source", "description": "Survivor Benefit Plan annuities do not use the military subtraction; they may use the public-pension rule." } ], "note": "Taxable military pension income is fully subtracted from federal adjusted gross income for tax year 2021 and later.", "source": { "url": "https://dor.mo.gov/faq/taxation/individual/pension.html", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.militaryRetirement", "title": "Pension FAQs", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": 2026 } } }, "fullyClassified": false }, { "code": "MS", "name": "Mississippi", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [], "note": "Mississippi does not tax Social Security benefits.", "source": { "url": "https://www.dor.ms.gov/individual/individual-income-tax-faqs", "field": "retirement.socialSecurity", "asOf": "2026-08-15", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [ { "kind": "distribution", "description": "Must be retirement income rather than an early or excess distribution." } ], "note": "Retirement income from federal and state retirement systems is exempt when the distribution qualifies as retirement income.", "source": { "url": "https://www.dor.ms.gov/individual/individual-income-tax-faqs", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "Individual Income Tax FAQs", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [ { "kind": "distribution", "description": "Must be retirement income rather than an early or excess distribution." } ], "note": "Retirement income from private retirement systems is exempt when the distribution qualifies as retirement income.", "source": { "url": "https://www.dor.ms.gov/individual/individual-income-tax-faqs", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "Individual Income Tax FAQs", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The official receipt confirms retirement-system income and early-distribution limits but does not independently enumerate IRA and 401(k) treatment.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The official receipt covers federal retirement systems but does not independently enumerate military retirement for this dataset.", "source": null } }, "fullyClassified": false }, { "code": "MT", "name": "Montana", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "NC", "name": "North Carolina", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Latest final North Carolina individual return instructions.", "conditions": [], "note": "Social Security benefits included in federal adjusted gross income are deducted from North Carolina income.", "source": { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 D-401 Individual Income Tax Instructions", "publishedOn": "2025-12-31", "asOf": "2025-12-31", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Latest final North Carolina individual return instructions.", "conditions": [ { "kind": "plan-source", "description": "The plan must be a qualifying North Carolina state/local or federal government retirement system under Bailey; other-state plans are excluded." }, { "kind": "vesting", "description": "Generally requires at least five years of creditable service as of August 12, 1989, subject to plan-specific rules.", "effectiveDate": "1989-08-12" } ], "note": "Qualifying Bailey public retirement benefits are exempt; other public pensions are not inferred exempt.", "source": { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 D-401 Individual Income Tax Instructions", "publishedOn": "2025-12-31", "asOf": "2025-12-31", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "taxed", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Latest final North Carolina individual return instructions.", "conditions": [], "note": "Private pension income follows federal adjusted gross income unless another specifically enumerated deduction applies.", "source": { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 D-401 Individual Income Tax Instructions", "publishedOn": "2025-12-31", "asOf": "2025-12-31", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Latest final North Carolina individual return instructions.", "conditions": [ { "kind": "plan-source", "description": "The plan must be a qualifying North Carolina state/local or federal government retirement system under Bailey; other-state plans are excluded." }, { "kind": "vesting", "description": "Generally requires at least five years of creditable service as of August 12, 1989, subject to plan-specific rules.", "effectiveDate": "1989-08-12" }, { "kind": "plan-source", "description": "State 401(k)/457 contributions must have been made or contracted before August 12, 1989; local 457 and 403(b) plans do not qualify." }, { "kind": "distribution", "description": "A rollover can lose Bailey character unless the receiving account independently qualifies." } ], "note": "Only an exact Bailey-qualified 401(k), 457, or rollover account can preserve exempt treatment; generic IRA/401(k) distributions are not exempt.", "source": { "url": "https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "2025 D-401 Individual Income Tax Instructions", "publishedOn": "2025-12-31", "asOf": "2025-12-31", "eventBasis": "official HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2021, "sourceYear": 2025, "yearBasis": "Deduction effective tax year 2021; latest final return context is 2025.", "conditions": [ { "kind": "military-service", "description": "Requires at least 20 years of service or medical retirement under 10 U.S.C. Chapter 61." }, { "kind": "distribution", "description": "Severance pay and Thrift Savings Plan payments do not qualify under the military-retirement deduction." }, { "kind": "survivor", "description": "A qualifying Survivor Benefit Plan beneficiary may deduct the payment." } ], "note": "Qualifying military retirement and Survivor Benefit Plan payments are deductible.", "source": { "url": "https://www.ncdor.gov/taxes-forms/information-tax-professionals/tax-bulletins-directives-and-other-important-notices/important-notices-and-frequently-asked-questions-personal-taxes/important-notice-north-carolina-enacts-new-deduction-certain-military-retirement-pay-and", "field": "retirement.militaryRetirement", "title": "Important Notice: North Carolina Enacts New Deduction for Certain Military Retirement Pay and Survivor Benefit Plan Payments", "publishedOn": "2022-08-05", "asOf": "2022-08-05", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "ND", "name": "North Dakota", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "NE", "name": "Nebraska", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "NH", "name": "New Hampshire", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "NJ", "name": "New Jersey", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 New Jersey NJ-1040 instructions.", "conditions": [], "note": "New Jersey does not tax Social Security benefits.", "source": { "url": "https://nj.gov/treasury/taxation/pdf/current/1040i.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 NJ-1040 Instructions", "publishedOn": "2025-12-03", "asOf": "2025-12-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 New Jersey NJ-1040 instructions.", "conditions": [ { "kind": "age", "minimumAge": 62, "description": "The pension exclusion generally begins at age 62." }, { "kind": "alternative", "description": "A taxpayer who qualifies as blind or disabled under Social Security rules may qualify without meeting the age threshold." }, { "kind": "income-threshold", "threshold": 150000, "currency": "USD", "filingStatuses": [ "all" ], "description": "New Jersey total income must be $150,000 or less." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $100,000 on a joint return.", "amount": 100000, "currency": "USD", "filingStatuses": [ "married-filing-jointly" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-jointly" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.5 }, { "from": 125001, "through": 150000, "multiplier": 0.25 } ], "description": "Joint-return exclusion is 50% of eligible pension income at $100,001–$125,000 total income and 25% at $125,001–$150,000." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $75,000 for single, head-of-household, and qualifying-widow(er) filers.", "amount": 75000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.375 }, { "from": 125001, "through": 150000, "multiplier": 0.1875 } ], "description": "Single, head-of-household, and qualifying-widow(er) exclusion is 37.5% of eligible pension income at $100,001–$125,000 and 18.75% at $125,001–$150,000." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $50,000 for married-filing-separately filers.", "amount": 50000, "currency": "USD", "filingStatuses": [ "married-filing-separately" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-separately" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.25 }, { "from": 125001, "through": 150000, "multiplier": 0.125 } ], "description": "Married-filing-separately exclusion is 25% of eligible pension income at $100,001–$125,000 and 12.5% at $125,001–$150,000." }, { "kind": "interaction", "description": "The exclusion is the lesser of eligible pension income and the applicable maximum or percentage. On a joint return where only one spouse meets the age or disability test, only that spouse's pension income qualifies." }, { "kind": "interaction", "description": "A part-year resident uses full-year income for eligibility; fixed maxima are prorated by resident months at $100,000 or less, while percentage exclusions above $100,000 are not prorated." }, { "kind": "interaction", "description": "Contributions previously taxed by New Jersey are recovered before the remaining distribution is taxed." }, { "kind": "distribution", "description": "A noncontributory pension is fully taxable before any available pension exclusion; a contributory plan is taxed after basis recovery." } ], "note": "Government pensions are generally taxable after basis recovery, but an eligible taxpayer may claim New Jersey's pension exclusion when the age or disability and total-income requirements are met.", "source": { "url": "https://nj.gov/treasury/taxation/pdf/current/1040i.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 NJ-1040 Instructions", "publishedOn": "2025-12-03", "asOf": "2025-12-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 New Jersey NJ-1040 instructions.", "conditions": [ { "kind": "age", "minimumAge": 62, "description": "The pension exclusion generally begins at age 62." }, { "kind": "alternative", "description": "A taxpayer who qualifies as blind or disabled under Social Security rules may qualify without meeting the age threshold." }, { "kind": "income-threshold", "threshold": 150000, "currency": "USD", "filingStatuses": [ "all" ], "description": "New Jersey total income must be $150,000 or less." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $100,000 on a joint return.", "amount": 100000, "currency": "USD", "filingStatuses": [ "married-filing-jointly" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-jointly" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.5 }, { "from": 125001, "through": 150000, "multiplier": 0.25 } ], "description": "Joint-return exclusion is 50% of eligible pension income at $100,001–$125,000 total income and 25% at $125,001–$150,000." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $75,000 for single, head-of-household, and qualifying-widow(er) filers.", "amount": 75000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.375 }, { "from": 125001, "through": 150000, "multiplier": 0.1875 } ], "description": "Single, head-of-household, and qualifying-widow(er) exclusion is 37.5% of eligible pension income at $100,001–$125,000 and 18.75% at $125,001–$150,000." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $50,000 for married-filing-separately filers.", "amount": 50000, "currency": "USD", "filingStatuses": [ "married-filing-separately" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-separately" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.25 }, { "from": 125001, "through": 150000, "multiplier": 0.125 } ], "description": "Married-filing-separately exclusion is 25% of eligible pension income at $100,001–$125,000 and 12.5% at $125,001–$150,000." }, { "kind": "interaction", "description": "The exclusion is the lesser of eligible pension income and the applicable maximum or percentage. On a joint return where only one spouse meets the age or disability test, only that spouse's pension income qualifies." }, { "kind": "interaction", "description": "A part-year resident uses full-year income for eligibility; fixed maxima are prorated by resident months at $100,000 or less, while percentage exclusions above $100,000 are not prorated." }, { "kind": "interaction", "description": "Contributions previously taxed by New Jersey are recovered before the remaining distribution is taxed." }, { "kind": "distribution", "description": "A noncontributory pension is fully taxable before any available pension exclusion; a contributory plan is taxed after basis recovery." } ], "note": "Private pensions and annuities are taxable after basis recovery, with a conditional pension exclusion for eligible age or disabled taxpayers at total income of $150,000 or less.", "source": { "url": "https://nj.gov/treasury/taxation/pdf/current/1040i.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 NJ-1040 Instructions", "publishedOn": "2025-12-03", "asOf": "2025-12-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 New Jersey NJ-1040 instructions.", "conditions": [ { "kind": "age", "minimumAge": 62, "description": "The pension exclusion generally begins at age 62." }, { "kind": "alternative", "description": "A taxpayer who qualifies as blind or disabled under Social Security rules may qualify without meeting the age threshold." }, { "kind": "income-threshold", "threshold": 150000, "currency": "USD", "filingStatuses": [ "all" ], "description": "New Jersey total income must be $150,000 or less." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $100,000 on a joint return.", "amount": 100000, "currency": "USD", "filingStatuses": [ "married-filing-jointly" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-jointly" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.5 }, { "from": 125001, "through": 150000, "multiplier": 0.25 } ], "description": "Joint-return exclusion is 50% of eligible pension income at $100,001–$125,000 total income and 25% at $125,001–$150,000." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $75,000 for single, head-of-household, and qualifying-widow(er) filers.", "amount": 75000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "single", "head-of-household", "qualifying-widow-er" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.375 }, { "from": 125001, "through": 150000, "multiplier": 0.1875 } ], "description": "Single, head-of-household, and qualifying-widow(er) exclusion is 37.5% of eligible pension income at $100,001–$125,000 and 18.75% at $125,001–$150,000." }, { "kind": "maximum-exclusion", "description": "For total income of $100,000 or less, the maximum pension exclusion is $50,000 for married-filing-separately filers.", "amount": 50000, "currency": "USD", "filingStatuses": [ "married-filing-separately" ] }, { "kind": "phaseout-schedule", "filingStatuses": [ "married-filing-separately" ], "fullSubtractionBelow": 100001, "zeroAtOrAbove": 150001, "currency": "USD", "bands": [ { "from": 100001, "through": 125000, "multiplier": 0.25 }, { "from": 125001, "through": 150000, "multiplier": 0.125 } ], "description": "Married-filing-separately exclusion is 25% of eligible pension income at $100,001–$125,000 and 12.5% at $125,001–$150,000." }, { "kind": "interaction", "description": "The exclusion is the lesser of eligible pension income and the applicable maximum or percentage. On a joint return where only one spouse meets the age or disability test, only that spouse's pension income qualifies." }, { "kind": "interaction", "description": "A part-year resident uses full-year income for eligibility; fixed maxima are prorated by resident months at $100,000 or less, while percentage exclusions above $100,000 are not prorated." }, { "kind": "interaction", "description": "Contributions previously taxed by New Jersey are recovered before the remaining distribution is taxed." }, { "kind": "distribution", "description": "Traditional IRA earnings and untaxed rollover amounts are taxable when withdrawn; qualified federal rollovers and qualified Roth distributions remain deferred or excluded, while nonqualified Roth earnings may be taxable." } ], "note": "401(k) distributions and taxable IRA earnings are taxed after New Jersey basis adjustments; qualified Roth and rollover amounts remain excluded, and an eligible pension exclusion may further reduce taxable income.", "source": { "url": "https://nj.gov/treasury/taxation/pdf/current/1040i.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 NJ-1040 Instructions", "publishedOn": "2025-12-03", "asOf": "2025-12-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 New Jersey NJ-1040 instructions.", "conditions": [ { "kind": "plan-source", "description": "The pension must be from the U.S. Army, Navy, Air Force, Marine Corps, or Coast Guard; a federal civil-service pension does not become military retirement because it includes military-service credit." }, { "kind": "survivor", "description": "Qualifying military survivor-benefit payments are included." } ], "note": "U.S. military pensions and qualifying survivor-benefit payments are exempt; federal civil-service pensions remain taxable even when based on military-service credit.", "source": { "url": "https://nj.gov/treasury/taxation/pdf/current/1040i.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 NJ-1040 Instructions", "publishedOn": "2025-12-03", "asOf": "2025-12-03", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "NM", "name": "New Mexico", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "NV", "name": "Nevada", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "NY", "name": "New York", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance updated October 20, 2025; no single annual source year is stated.", "conditions": [], "note": "Social Security benefits included in federal adjusted gross income are subtracted from New York adjusted gross income.", "source": { "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Information for retired persons", "publishedOn": "2025-10-20", "asOf": "2025-10-20", "eventBasis": "official page update date", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance updated October 20, 2025.", "conditions": [ { "kind": "plan-source", "description": "Full exemption requires a New York State/local or federal government pension plan; another state's public plan is not inferred to qualify." }, { "kind": "age", "minimumAge": 59.5, "description": "The recipient must be age 59.5 for the entire tax year, or only post-birthday receipts qualify." }, { "kind": "per-person-cap", "amount": 20000, "currency": "USD", "description": "Maximum per eligible recipient; unused spousal amounts cannot be transferred." }, { "kind": "survivor", "description": "Beneficiary amounts share the deceased owner's annual $20,000 limit and require allocation among beneficiaries." } ], "note": "New York State/local and federal government pensions are fully exempt; other public pensions use the age-based $20,000 rule.", "source": { "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Information for retired persons", "publishedOn": "2025-10-20", "asOf": "2025-10-20", "eventBasis": "official page update date", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance updated October 20, 2025.", "conditions": [ { "kind": "age", "minimumAge": 59.5, "description": "The recipient must be age 59.5 for the entire tax year, or only post-birthday receipts qualify." }, { "kind": "per-person-cap", "amount": 20000, "currency": "USD", "description": "Maximum per eligible recipient; unused spousal amounts cannot be transferred." }, { "kind": "survivor", "description": "Beneficiary amounts share the deceased owner's annual $20,000 limit and require allocation among beneficiaries." } ], "note": "Qualified private pension and annuity income may be excluded up to $20,000 per eligible recipient.", "source": { "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Information for retired persons", "publishedOn": "2025-10-20", "asOf": "2025-10-20", "eventBasis": "official page update date", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance updated October 20, 2025.", "conditions": [ { "kind": "age", "minimumAge": 59.5, "description": "The recipient must be age 59.5 for the entire tax year, or only post-birthday receipts qualify." }, { "kind": "per-person-cap", "amount": 20000, "currency": "USD", "description": "Maximum per eligible recipient; unused spousal amounts cannot be transferred." }, { "kind": "survivor", "description": "Beneficiary amounts share the deceased owner's annual $20,000 limit and require allocation among beneficiaries." }, { "kind": "distribution", "description": "The distribution must meet New York's qualified pension and annuity definition." } ], "note": "Qualified IRA and eligible deferred-plan distributions may use the $20,000 pension and annuity exclusion.", "source": { "url": "https://www.tax.ny.gov/pit/file/information_for_seniors.htm", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Information for retired persons", "publishedOn": "2025-10-20", "asOf": "2025-10-20", "eventBasis": "official page update date", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official military guidance updated June 4, 2026.", "conditions": [ { "kind": "plan-source", "description": "The payment must be military pension income or a qualifying beneficiary payment." } ], "note": "Military pension payments to a retiree or beneficiary are fully exempt from New York State, New York City, and Yonkers income taxes.", "source": { "url": "https://www.tax.ny.gov/pit/file/military_page.htm", "field": "retirement.militaryRetirement", "title": "Information for military personnel and veterans", "publishedOn": "2026-06-04", "asOf": "2026-06-04", "eventBasis": "official page update date", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "OH", "name": "Ohio", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Ohio individual income-tax instructions.", "conditions": [], "note": "Ohio deducts the federally taxable portion of Social Security benefits from Ohio adjusted gross income.", "source": { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Ohio IT 1040 and SD 100 Forms and Instructions", "publishedOn": "2026-07-08", "asOf": "2026-07-08", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Ohio Schedule of Credits instructions.", "conditions": [ { "kind": "income-threshold", "threshold": 100000, "currency": "USD", "filingStatuses": [ "all" ], "description": "Modified adjusted gross income less exemptions must be below $100,000." }, { "kind": "per-person-cap", "amount": 200, "currency": "USD", "description": "Maximum retirement-income credit per return." }, { "kind": "distribution", "description": "Income must come from a pension, profit-sharing, or retirement plan, be received on account of retirement, and be included in Ohio adjusted gross income." }, { "kind": "interaction", "description": "A taxpayer who previously used the Ohio lump-sum retirement credit cannot claim this credit." } ], "note": "Qualifying taxable public-pension income may support Ohio's retirement-income credit when the income and household conditions are met.", "source": { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Ohio IT 1040 and SD 100 Forms and Instructions", "publishedOn": "2026-07-08", "asOf": "2026-07-08", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Ohio Schedule of Credits instructions.", "conditions": [ { "kind": "income-threshold", "threshold": 100000, "currency": "USD", "filingStatuses": [ "all" ], "description": "Modified adjusted gross income less exemptions must be below $100,000." }, { "kind": "per-person-cap", "amount": 200, "currency": "USD", "description": "Maximum retirement-income credit per return." }, { "kind": "distribution", "description": "Income must come from a pension, profit-sharing, or retirement plan, be received on account of retirement, and be included in Ohio adjusted gross income." }, { "kind": "interaction", "description": "A taxpayer who previously used the Ohio lump-sum retirement credit cannot claim this credit." } ], "note": "Qualifying taxable private-pension or annuity income may support Ohio's retirement-income credit when the income and household conditions are met.", "source": { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Ohio IT 1040 and SD 100 Forms and Instructions", "publishedOn": "2026-07-08", "asOf": "2026-07-08", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Ohio Schedule of Credits instructions.", "conditions": [ { "kind": "income-threshold", "threshold": 100000, "currency": "USD", "filingStatuses": [ "all" ], "description": "Modified adjusted gross income less exemptions must be below $100,000." }, { "kind": "per-person-cap", "amount": 200, "currency": "USD", "description": "Maximum retirement-income credit per return." }, { "kind": "distribution", "description": "Income must come from a pension, profit-sharing, or retirement plan, be received on account of retirement, and be included in Ohio adjusted gross income." }, { "kind": "interaction", "description": "A taxpayer who previously used the Ohio lump-sum retirement credit cannot claim this credit." }, { "kind": "plan-source", "description": "The instructions expressly list traditional IRAs and 401(k) plans as examples; a federally nontaxable distribution is not converted into Ohio taxable income." } ], "note": "Qualifying taxable traditional-IRA and 401(k) retirement distributions may support Ohio's retirement-income credit when the income and household conditions are met.", "source": { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Ohio IT 1040 and SD 100 Forms and Instructions", "publishedOn": "2026-07-08", "asOf": "2026-07-08", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Ohio Schedule of Adjustments instructions.", "conditions": [ { "kind": "military-service", "description": "Income must relate to service in the U.S. uniformed services, reserve components, or National Guard." }, { "kind": "survivor", "description": "Qualifying survivor-benefit payments to a surviving or former spouse are included." }, { "kind": "interaction", "description": "Income deducted here cannot also be used for Ohio's retirement-income or lump-sum retirement credit." } ], "note": "Ohio deducts qualifying uniformed-services retirement income included in federal adjusted gross income.", "source": { "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Ohio IT 1040 and SD 100 Forms and Instructions", "publishedOn": "2026-07-08", "asOf": "2026-07-08", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "OK", "name": "Oklahoma", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "OR", "name": "Oregon", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "PA", "name": "Pennsylvania", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [], "note": "Pennsylvania excludes Social Security and Railroad Retirement benefits.", "source": { "url": "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation", "field": "retirement.socialSecurity", "asOf": "2026-08-15", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Pennsylvania PA-40 instructions.", "conditions": [ { "kind": "distribution", "description": "The distribution must come from a Pennsylvania-eligible employer-sponsored retirement plan after the recipient has met that plan's retirement-age or years-of-service requirement and retired." }, { "kind": "interaction", "description": "Early-retirement incentive payments and nonqualifying deferred compensation remain taxable." } ], "note": "Eligible public-plan distributions are exempt after the applicable retirement requirements are met.", "source": { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pennsylvania PA-40 Individual Income Tax Return Instructions", "publishedOn": "2026-02-10", "asOf": "2026-02-10", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Pennsylvania PA-40 instructions.", "conditions": [ { "kind": "distribution", "description": "The distribution must come from a Pennsylvania-eligible employer-sponsored retirement plan after the recipient has met that plan's retirement-age or years-of-service requirement and retired." }, { "kind": "interaction", "description": "Early-retirement incentive payments and nonqualifying deferred compensation remain taxable." } ], "note": "Eligible private employer-plan distributions are exempt after the applicable retirement requirements are met.", "source": { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pennsylvania PA-40 Individual Income Tax Return Instructions", "publishedOn": "2026-02-10", "asOf": "2026-02-10", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Pennsylvania PA-40 instructions.", "conditions": [ { "kind": "age", "minimumAge": 59.5, "description": "An IRA distribution received at or after age 59.5 qualifies for retirement treatment." }, { "kind": "alternative", "description": "Death can qualify an IRA distribution for exempt retirement treatment." }, { "kind": "distribution", "description": "Before qualification, the amount exceeding previously taxed contributions can be Pennsylvania-taxable; qualifying rollovers remain nontaxable when the stated rollover conditions are met." } ], "note": "Eligible IRA and qualified-plan distributions are exempt after Pennsylvania's retirement requirements are met; an early IRA distribution can be taxable to the extent it exceeds prior contributions.", "source": { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pennsylvania PA-40 Individual Income Tax Return Instructions", "publishedOn": "2026-02-10", "asOf": "2026-02-10", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Pennsylvania PA-40 instructions.", "conditions": [ { "kind": "military-service", "description": "The payment must be retired or retainer pay computed under Chapter 71 of Title 10 of the U.S. Code." } ], "note": "Pennsylvania excludes qualifying retired or retainer pay of a member or former member of a uniformed service.", "source": { "url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Pennsylvania PA-40 Individual Income Tax Return Instructions", "publishedOn": "2026-02-10", "asOf": "2026-02-10", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "RI", "name": "Rhode Island", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Rhode Island RI-1040 resident return instructions and Social Security worksheet.", "conditions": [ { "kind": "age", "description": "The taxpayer must have reached full Social Security retirement age." }, { "kind": "income-threshold", "threshold": 107000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "married-filing-separately" ], "description": "Tax year 2025 federal-AGI eligibility limit." }, { "kind": "income-threshold", "threshold": 133750, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er" ], "description": "Tax year 2025 federal-AGI eligibility limit." } ], "note": "Federally taxable Social Security may be subtracted when the taxpayer has reached full retirement age and meets the filing-status federal-AGI limit.", "source": { "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "2025 RI-1040 Resident Return Instructions", "publishedOn": "2025-12-29", "asOf": "2025-12-29", "eventBasis": "final 2025 RI-1040 resident instructions posted by the Rhode Island Division of Taxation on December 29, 2025", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Rhode Island RI-1040 resident return instructions, Schedule M lines 1s–1t and pension worksheet.", "conditions": [ { "kind": "age", "description": "The taxpayer must have reached full Social Security retirement age." }, { "kind": "income-threshold", "threshold": 107000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "married-filing-separately" ], "description": "Tax year 2025 federal-AGI eligibility limit." }, { "kind": "income-threshold", "threshold": 133750, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er" ], "description": "Tax year 2025 federal-AGI eligibility limit." }, { "kind": "per-person-cap", "description": "Each qualifying taxpayer may modify up to $50,000 of combined eligible pension and annuity income.", "amount": 50000, "currency": "USD" }, { "kind": "interaction", "description": "The $50,000 limit is shared across that taxpayer's eligible public pension, private pension, 401(k), 403(b), and annuity income; it is not a separate cap for each category. Two qualifying spouses may together modify up to $100,000." } ], "note": "Eligible taxable public pension or annuity income may receive Rhode Island's retirement-income modification.", "source": { "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "2025 RI-1040 Resident Return Instructions", "publishedOn": "2025-12-29", "asOf": "2025-12-29", "eventBasis": "final 2025 RI-1040 resident instructions posted by the Rhode Island Division of Taxation on December 29, 2025", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Rhode Island RI-1040 resident return instructions, Schedule M lines 1s–1t and pension worksheet.", "conditions": [ { "kind": "age", "description": "The taxpayer must have reached full Social Security retirement age." }, { "kind": "income-threshold", "threshold": 107000, "currency": "USD", "filingStatuses": [ "single", "head-of-household", "married-filing-separately" ], "description": "Tax year 2025 federal-AGI eligibility limit." }, { "kind": "income-threshold", "threshold": 133750, "currency": "USD", "filingStatuses": [ "married-filing-jointly", "qualifying-widow-er" ], "description": "Tax year 2025 federal-AGI eligibility limit." }, { "kind": "per-person-cap", "description": "Each qualifying taxpayer may modify up to $50,000 of combined eligible pension and annuity income.", "amount": 50000, "currency": "USD" }, { "kind": "interaction", "description": "The $50,000 limit is shared across that taxpayer's eligible public pension, private pension, 401(k), 403(b), and annuity income; it is not a separate cap for each category. Two qualifying spouses may together modify up to $100,000." } ], "note": "Eligible taxable private pension or annuity income may receive Rhode Island's retirement-income modification.", "source": { "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension", "title": "2025 RI-1040 Resident Return Instructions", "publishedOn": "2025-12-29", "asOf": "2025-12-29", "eventBasis": "final 2025 RI-1040 resident instructions posted by the Rhode Island Division of Taxation on December 29, 2025", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The codified pension-and-annuity modification does not independently establish category-wide eligibility for nonperiodic IRA and 401(k) distributions.", "source": null }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2023, "sourceYear": null, "yearBasis": "Current codified Rhode Island law applies the military service pension modification beginning tax year 2023.", "conditions": [ { "kind": "military-service", "description": "The payment must be a military service pension within the statutory definition." }, { "kind": "distribution", "description": "The subtraction cannot exceed the military service pension included in federal adjusted gross income." } ], "note": "Military service pension benefits included in federal adjusted gross income may be subtracted.", "source": { "url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-II/44-30-12.htm", "field": "retirement.militaryRetirement", "title": "Rhode Island General Laws § 44-30-12 — Rhode Island income of a resident individual", "publishedOn": null, "asOf": null, "eventBasis": "current codified statute does not publish a source-event date", "type": "official-legislature", "sourceYear": null } } }, "fullyClassified": false }, { "code": "SC", "name": "South Carolina", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 South Carolina SC1040 instructions.", "conditions": [ { "kind": "distribution", "description": "The subtraction equals the federally taxed Social Security amount reported on the South Carolina return." } ], "note": "South Carolina subtracts Social Security benefits included in federal taxable income.", "source": { "url": "https://dor.sc.gov/sites/dor/files/forms/IITPacket_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 South Carolina Individual Income Tax Packet and SC1040 Instructions", "publishedOn": "2026-01-05", "asOf": "2026-01-05", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 South Carolina SC1040 instructions.", "conditions": [ { "kind": "age", "maximumAge": 64, "description": "Before age 65, the maximum qualifying retirement-income deduction is $3,000." }, { "kind": "per-person-cap", "amount": 3000, "currency": "USD", "description": "Maximum qualifying retirement-income deduction before age 65." }, { "kind": "age", "minimumAge": 65, "description": "At age 65 or older, the maximum qualifying retirement-income deduction is $10,000." }, { "kind": "per-person-cap", "amount": 10000, "currency": "USD", "description": "Maximum qualifying retirement-income deduction at age 65 or older." }, { "kind": "distribution", "description": "The payment must be otherwise-taxable retirement income and cannot be a premature distribution subject to a penalty." }, { "kind": "survivor", "description": "A surviving spouse receiving a decedent's qualifying retirement income may claim a separate deduction based on the age the decedent would have reached." }, { "kind": "interaction", "description": "At age 65 or older, the separate $15,000 general age deduction is reduced by the taxpayer's own retirement and military deductions; a surviving-spouse deduction does not reduce it." }, { "kind": "plan-source", "description": "The payment must be otherwise-taxable retirement income from a federal, state, or local public employee retirement plan." } ], "note": "South Carolina allows an age-based deduction for qualifying public pension income: up to $3,000 before age 65 and up to $10,000 at age 65 or older.", "source": { "url": "https://dor.sc.gov/sites/dor/files/forms/IITPacket_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 South Carolina Individual Income Tax Packet and SC1040 Instructions", "publishedOn": "2026-01-05", "asOf": "2026-01-05", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 South Carolina SC1040 instructions.", "conditions": [ { "kind": "age", "maximumAge": 64, "description": "Before age 65, the maximum qualifying retirement-income deduction is $3,000." }, { "kind": "per-person-cap", "amount": 3000, "currency": "USD", "description": "Maximum qualifying retirement-income deduction before age 65." }, { "kind": "age", "minimumAge": 65, "description": "At age 65 or older, the maximum qualifying retirement-income deduction is $10,000." }, { "kind": "per-person-cap", "amount": 10000, "currency": "USD", "description": "Maximum qualifying retirement-income deduction at age 65 or older." }, { "kind": "distribution", "description": "The payment must be otherwise-taxable retirement income and cannot be a premature distribution subject to a penalty." }, { "kind": "survivor", "description": "A surviving spouse receiving a decedent's qualifying retirement income may claim a separate deduction based on the age the decedent would have reached." }, { "kind": "interaction", "description": "At age 65 or older, the separate $15,000 general age deduction is reduced by the taxpayer's own retirement and military deductions; a surviving-spouse deduction does not reduce it." }, { "kind": "plan-source", "description": "The payment must be otherwise-taxable income from a qualifying private retirement plan." } ], "note": "South Carolina allows the same age-based deduction for qualifying private pension and annuity income: up to $3,000 before age 65 and up to $10,000 at age 65 or older.", "source": { "url": "https://dor.sc.gov/sites/dor/files/forms/IITPacket_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 South Carolina Individual Income Tax Packet and SC1040 Instructions", "publishedOn": "2026-01-05", "asOf": "2026-01-05", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 South Carolina SC1040 instructions.", "conditions": [ { "kind": "age", "maximumAge": 64, "description": "Before age 65, the maximum qualifying retirement-income deduction is $3,000." }, { "kind": "per-person-cap", "amount": 3000, "currency": "USD", "description": "Maximum qualifying retirement-income deduction before age 65." }, { "kind": "age", "minimumAge": 65, "description": "At age 65 or older, the maximum qualifying retirement-income deduction is $10,000." }, { "kind": "per-person-cap", "amount": 10000, "currency": "USD", "description": "Maximum qualifying retirement-income deduction at age 65 or older." }, { "kind": "distribution", "description": "The payment must be otherwise-taxable retirement income and cannot be a premature distribution subject to a penalty." }, { "kind": "survivor", "description": "A surviving spouse receiving a decedent's qualifying retirement income may claim a separate deduction based on the age the decedent would have reached." }, { "kind": "interaction", "description": "At age 65 or older, the separate $15,000 general age deduction is reduced by the taxpayer's own retirement and military deductions; a surviving-spouse deduction does not reduce it." }, { "kind": "plan-source", "description": "The distribution must come from a qualifying IRC section 401, 403, 408, or 457 plan." } ], "note": "Qualifying IRA, 401(k), 403, 408, and 457 distributions may receive South Carolina's age-based retirement deduction.", "source": { "url": "https://dor.sc.gov/sites/dor/files/forms/IITPacket_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 South Carolina Individual Income Tax Packet and SC1040 Instructions", "publishedOn": "2026-01-05", "asOf": "2026-01-05", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 South Carolina SC1040 instructions.", "conditions": [ { "kind": "plan-source", "description": "The payment must come from a qualifying military retirement plan." }, { "kind": "distribution", "description": "Only income included in South Carolina taxable income is deducted; already excluded National Guard or reserve amounts are not deducted again." }, { "kind": "survivor", "description": "A surviving spouse may deduct qualifying retirement-benefit income and dependency and indemnity compensation attributable to the deceased spouse." }, { "kind": "interaction", "description": "The military deduction can reduce the retiree's general retirement or age-65 deduction, but the full qualifying military amount remains deductible." } ], "note": "South Carolina deducts all qualifying military retirement income included in South Carolina taxable income, regardless of age.", "source": { "url": "https://dor.sc.gov/sites/dor/files/forms/IITPacket_2025.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 South Carolina Individual Income Tax Packet and SC1040 Instructions", "publishedOn": "2026-01-05", "asOf": "2026-01-05", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "SD", "name": "South Dakota", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://dor.sd.gov/individuals/taxes/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://dor.sd.gov/individuals/taxes/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://dor.sd.gov/individuals/taxes/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://dor.sd.gov/individuals/taxes/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://dor.sd.gov/individuals/taxes/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "TN", "name": "Tennessee", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "TX", "name": "Texas", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/", "field": "stateIncomeTaxStatus", "asOf": "2026-06-20", "type": "official-dor", "sourceYear": null } } }, "fullyClassified": true }, { "code": "UT", "name": "Utah", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "VA", "name": "Virginia", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official Virginia retirement guidance; no annual source year is stated.", "conditions": [], "note": "Virginia subtracts federally taxable Social Security benefits.", "source": { "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Virginia Taxes and Your Retirement", "publishedOn": "2021-09-14", "asOf": "2021-09-14", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official Virginia retirement and subtraction guidance.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "Born on or before January 1, 1939: $12,000; later eligible birth dates use an income-reduced amount." }, { "kind": "per-person-cap", "amount": 12000, "currency": "USD", "description": "Maximum age deduction per qualifying spouse." }, { "kind": "income-threshold", "threshold": 50000, "currency": "USD", "filingStatuses": [ "single" ], "description": "Deduction reduces dollar-for-dollar above adjusted federal AGI." }, { "kind": "income-threshold", "threshold": 75000, "currency": "USD", "filingStatuses": [ "married" ], "description": "Deduction reduces dollar-for-dollar above combined adjusted federal AGI." }, { "kind": "interaction", "description": "This is an income-wide age deduction, not a pension-specific exemption, and cannot be combined with the disability-income subtraction." } ], "note": "Public pension income is generally taxed to the federal extent; an income-wide age deduction may reduce taxable income.", "source": { "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Virginia Taxes and Your Retirement", "publishedOn": "2021-09-14", "asOf": "2021-09-14", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": null } }, "privatePension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official Virginia retirement and subtraction guidance.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "Born on or before January 1, 1939: $12,000; later eligible birth dates use an income-reduced amount." }, { "kind": "per-person-cap", "amount": 12000, "currency": "USD", "description": "Maximum age deduction per qualifying spouse." }, { "kind": "income-threshold", "threshold": 50000, "currency": "USD", "filingStatuses": [ "single" ], "description": "Deduction reduces dollar-for-dollar above adjusted federal AGI." }, { "kind": "income-threshold", "threshold": 75000, "currency": "USD", "filingStatuses": [ "married" ], "description": "Deduction reduces dollar-for-dollar above combined adjusted federal AGI." }, { "kind": "interaction", "description": "This is an income-wide age deduction, not a pension-specific exemption, and cannot be combined with the disability-income subtraction." } ], "note": "Private pension income is generally taxed to the federal extent; an income-wide age deduction may reduce taxable income.", "source": { "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Virginia Taxes and Your Retirement", "publishedOn": "2021-09-14", "asOf": "2021-09-14", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": null } }, "ira401k": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official Virginia retirement and subtraction guidance.", "conditions": [ { "kind": "age", "minimumAge": 65, "description": "Born on or before January 1, 1939: $12,000; later eligible birth dates use an income-reduced amount." }, { "kind": "per-person-cap", "amount": 12000, "currency": "USD", "description": "Maximum age deduction per qualifying spouse." }, { "kind": "income-threshold", "threshold": 50000, "currency": "USD", "filingStatuses": [ "single" ], "description": "Deduction reduces dollar-for-dollar above adjusted federal AGI." }, { "kind": "income-threshold", "threshold": 75000, "currency": "USD", "filingStatuses": [ "married" ], "description": "Deduction reduces dollar-for-dollar above combined adjusted federal AGI." }, { "kind": "interaction", "description": "This is an income-wide age deduction, not a pension-specific exemption, and cannot be combined with the disability-income subtraction." }, { "kind": "distribution", "description": "Federally nontaxable Roth distributions remain nontaxable; no exemption is inferred for a taxable distribution." } ], "note": "Traditional IRA and 401(k)-type income is generally taxed to the federal extent; an income-wide age deduction may reduce taxable income.", "source": { "url": "https://www.tax.virginia.gov/news/virginia-taxes-and-your-retirement", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k", "title": "Virginia Taxes and Your Retirement", "publishedOn": "2021-09-14", "asOf": "2021-09-14", "eventBasis": "official publication date", "type": "official-dor", "sourceYear": null } }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Virginia Form 760 instructions.", "conditions": [ { "kind": "per-person-cap", "amount": 40000, "currency": "USD", "description": "Maximum per eligible recipient for tax year 2025 and later." }, { "kind": "plan-source", "description": "The payment must be qualifying U.S. Armed Forces retirement income." }, { "kind": "survivor", "description": "Qualifying Survivor Benefit Plan payments are eligible." }, { "kind": "distribution", "description": "Only the amount included in federal adjusted gross income is subtracted." }, { "kind": "interaction", "description": "The same income cannot receive this subtraction and another Virginia subtraction." } ], "note": "Eligible military retirement benefits may be subtracted up to $40,000 per recipient for tax year 2025 and later.", "source": { "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf", "field": "retirement.militaryRetirement", "title": "2025 Form 760 Resident Individual Income Tax Instructions", "publishedOn": "2026-05-21", "asOf": "2026-05-21", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "VT", "name": "Vermont", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "Current official guidance as of the evidence date; the source does not state one annual source year.", "conditions": [], "note": "Vermont excludes all or a portion of federally taxable Social Security benefits for qualifying taxpayers, subject to statutory income limitations and phaseout rules based upon filing status and adjusted gross income.", "source": { "url": "https://tax.vermont.gov/individuals/income-tax-returns/social-security-exemption", "field": "retirement.socialSecurity", "asOf": "2026-08-15", "type": "official-dor", "sourceYear": null } }, "publicPension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null }, "militaryRetirement": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "Primary-source classification has not yet been completed for this income type.", "source": null } }, "fullyClassified": false }, { "code": "WA", "name": "Washington", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-08-09", "type": "official-legislature", "sourceYear": null } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-08-09", "type": "official-legislature", "sourceYear": null } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-08-09", "type": "official-legislature", "sourceYear": null } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-08-09", "type": "official-legislature", "sourceYear": null } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": null, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/6346-S.E%20SBR%20FBR%2026.pdf", "field": "stateIncomeTaxStatus", "asOf": "2026-08-09", "type": "official-legislature", "sourceYear": null } } }, "fullyClassified": true }, { "code": "WI", "name": "Wisconsin", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Wisconsin Schedule SB instructions.", "conditions": [ { "kind": "distribution", "description": "The subtraction equals the federally taxable Social Security amount reported on federal Form 1040 or 1040-SR line 6b." } ], "note": "Wisconsin subtracts Social Security benefits included in federal taxable income.", "source": { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-inst.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Wisconsin Schedule SB Instructions", "publishedOn": "2025-11-07", "asOf": "2025-11-07", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "publicPension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Wisconsin Schedule SB instructions.", "conditions": [ { "kind": "age", "minimumAge": 67, "description": "At age 67 or older, a taxpayer may choose a retirement-income subtraction up to $24,000 per eligible individual, or $48,000 jointly when both spouses qualify." }, { "kind": "per-person-cap", "amount": 24000, "currency": "USD", "description": "Maximum per eligible individual under the age-67 subtraction." }, { "kind": "alternative", "description": "At age 65 or older, a taxpayer may instead subtract up to $5,000 when federal adjusted gross income is below $15,000, or below $30,000 on a joint or separate married return." }, { "kind": "interaction", "description": "The age-67 subtraction requires forgoing the listed Wisconsin credits; income already subtracted under another rule cannot be reused." }, { "kind": "plan-source", "description": "The legacy exemption is limited to specified Wisconsin or Milwaukee public systems or U.S. Civil Service membership begun by December 31, 1963, including qualifying beneficiaries; federal TSP and voluntary tax-sheltered annuity deposits do not qualify for that legacy exemption." } ], "note": "Wisconsin generally taxes public pensions to the federal extent, with legacy-plan exemptions and age-based retirement-income subtractions.", "source": { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-inst.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Wisconsin Schedule SB Instructions", "publishedOn": "2025-11-07", "asOf": "2025-11-07", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "privatePension": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Wisconsin Schedule SB instructions.", "conditions": [ { "kind": "age", "minimumAge": 67, "description": "At age 67 or older, a taxpayer may choose a retirement-income subtraction up to $24,000 per eligible individual, or $48,000 jointly when both spouses qualify." }, { "kind": "per-person-cap", "amount": 24000, "currency": "USD", "description": "Maximum per eligible individual under the age-67 subtraction." }, { "kind": "alternative", "description": "At age 65 or older, a taxpayer may instead subtract up to $5,000 when federal adjusted gross income is below $15,000, or below $30,000 on a joint or separate married return." }, { "kind": "interaction", "description": "The age-67 subtraction requires forgoing the listed Wisconsin credits; income already subtracted under another rule cannot be reused." }, { "kind": "distribution", "description": "Only federally taxable qualified-plan pension or annuity income qualifies; already exempt income cannot be reused." } ], "note": "Wisconsin generally taxes federally taxable private pension income, but eligible older taxpayers may claim one of the retirement-income subtractions.", "source": { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-inst.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Wisconsin Schedule SB Instructions", "publishedOn": "2025-11-07", "asOf": "2025-11-07", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "ira401k": { "classification": "partial-or-conditional", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Wisconsin Schedule SB instructions.", "conditions": [ { "kind": "age", "minimumAge": 67, "description": "At age 67 or older, a taxpayer may choose a retirement-income subtraction up to $24,000 per eligible individual, or $48,000 jointly when both spouses qualify." }, { "kind": "per-person-cap", "amount": 24000, "currency": "USD", "description": "Maximum per eligible individual under the age-67 subtraction." }, { "kind": "alternative", "description": "At age 65 or older, a taxpayer may instead subtract up to $5,000 when federal adjusted gross income is below $15,000, or below $30,000 on a joint or separate married return." }, { "kind": "interaction", "description": "The age-67 subtraction requires forgoing the listed Wisconsin credits; income already subtracted under another rule cannot be reused." }, { "kind": "distribution", "description": "Schedule SB includes federally taxable qualified-retirement-plan and IRA income; TSP income can be evaluated under the general age-based subtraction but not the legacy public-plan exemption." } ], "note": "Wisconsin generally taxes federally taxable IRA and 401(k)-type distributions, but eligible older taxpayers may claim one of the retirement-income subtractions.", "source": { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-inst.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Wisconsin Schedule SB Instructions", "publishedOn": "2025-11-07", "asOf": "2025-11-07", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2025, "sourceYear": 2025, "yearBasis": "Final 2025 Wisconsin Schedule SB instructions.", "conditions": [ { "kind": "plan-source", "description": "The benefit must come from the U.S. military retirement system or qualifying Coast Guard, NOAA commissioned corps, or Public Health Service retirement." }, { "kind": "survivor", "description": "Retired Serviceman's Family Protection Plan and Survivor Benefit Plan payments are included." }, { "kind": "distribution", "description": "The subtraction cannot exceed the amount included in federal income." } ], "note": "Wisconsin subtracts qualifying U.S. military and uniformed-services retirement and survivor benefits included in federal income.", "source": { "url": "https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleSB-inst.pdf", "field": "retirement.socialSecurity, retirement.publicPension, retirement.privatePension, retirement.ira401k, retirement.militaryRetirement", "title": "2025 Wisconsin Schedule SB Instructions", "publishedOn": "2025-11-07", "asOf": "2025-11-07", "eventBasis": "official PDF HTTP Last-Modified source event observed and pinned", "type": "official-dor", "sourceYear": 2025 } } }, "fullyClassified": true }, { "code": "WV", "name": "West Virginia", "stateIndividualIncomeTax": "present", "treatments": { "socialSecurity": { "classification": "exempt", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "Official 2026 Social Security phase-in endpoint.", "conditions": [ { "kind": "interaction", "description": "The taxpayer receives the higher of the $8,000 senior-citizen modification or the applicable itemized decreasing modifications, not both for the same income." } ], "note": "West Virginia allows a 100% decreasing modification for federally taxable Social Security beginning tax year 2026 at every income level.", "source": { "url": "https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizenSocialSecurityModification.aspx", "field": "retirement.socialSecurity", "title": "Social Security Modification", "publishedOn": null, "asOf": null, "eventBasis": "source event date not published", "type": "official-dor", "sourceYear": 2026 } }, "publicPension": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "January 2026 West Virginia Tax Expenditure Study.", "conditions": [ { "kind": "plan-source", "description": "The pension must come from an enumerated West Virginia police, firefighter, State Police, or Deputy Sheriff retirement system, including qualifying survivor annuities." }, { "kind": "interaction", "description": "Do not generalize this plan-specific exclusion to other public pensions." } ], "note": "Only specifically enumerated West Virginia police, firefighter, state-police, and deputy-sheriff retirement systems are fully excluded under this receipt.", "source": { "url": "https://tax.wv.gov/Documents/TaxExpenditureStudy/CorporationNetIncomeTaxPersonalIncomeTaxAndFiduciaryIncomeTaxExpenditures.January.2026.pdf", "field": "retirement.publicPension, retirement.militaryRetirement", "title": "Corporation Net Income Tax, Personal Income Tax and Fiduciary Income Tax Expenditures", "publishedOn": null, "asOf": null, "eventBasis": "official January 2026 publication gives a month but no exact source-event day", "type": "official-government", "sourceYear": 2026 } }, "privatePension": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The reviewed official receipts do not independently establish a category-wide 2026 treatment for private pension income.", "source": null }, "ira401k": { "classification": "research-pending", "readiness": "pending-primary-source", "confidence": "not-assessed", "effectiveTaxYear": null, "sourceYear": null, "yearBasis": "No effective year is published until the income-type rule is evidence-bound.", "conditions": [], "note": "The reviewed official receipts do not independently establish a category-wide 2026 treatment for IRA and 401(k) distributions.", "source": null }, "militaryRetirement": { "classification": "conditional-exemption", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2026, "yearBasis": "January 2026 West Virginia Tax Expenditure Study.", "conditions": [ { "kind": "per-person-cap", "amount": 20000, "currency": "USD", "description": "Maximum additional military-pension exclusion." }, { "kind": "plan-source", "description": "The income must be qualifying military pension income." }, { "kind": "interaction", "description": "Senior-citizen and other decreasing modifications can affect the usable combined benefit." } ], "note": "West Virginia provides an additional military pension exclusion up to $20,000.", "source": { "url": "https://tax.wv.gov/Documents/TaxExpenditureStudy/CorporationNetIncomeTaxPersonalIncomeTaxAndFiduciaryIncomeTaxExpenditures.January.2026.pdf", "field": "retirement.publicPension, retirement.militaryRetirement", "title": "Corporation Net Income Tax, Personal Income Tax and Fiduciary Income Tax Expenditures", "publishedOn": null, "asOf": null, "eventBasis": "official January 2026 publication gives a month but no exact source-event day", "type": "official-government", "sourceYear": 2026 } } }, "fullyClassified": false }, { "code": "WY", "name": "Wyoming", "stateIndividualIncomeTax": "absent", "treatments": { "socialSecurity": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-legislature", "sourceYear": 2025 } }, "publicPension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-legislature", "sourceYear": 2025 } }, "privatePension": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-legislature", "sourceYear": 2025 } }, "ira401k": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-legislature", "sourceYear": 2025 } }, "militaryRetirement": { "classification": "not-applicable-no-individual-income-tax", "readiness": "verified-primary-source", "confidence": "high", "effectiveTaxYear": 2026, "sourceYear": 2025, "yearBasis": "Structural absence carried from the receipt-bound 2026.v18 state income-tax dataset.", "conditions": [], "note": "This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.", "source": { "url": "https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf", "field": "hasStateIncomeTax", "asOf": "2026-08-08", "type": "official-legislature", "sourceYear": 2025 } } }, "fullyClassified": true } ] }