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Retirement Accounts · State Tax Context

State income tax in retirement and estate planning

State income tax can affect Roth conversions, inherited retirement accounts, pension income, and whether a family moves assets before or after retirement. Compare the 2026 state figures with their source and publication status.

Dataset 2026.v19 · published September 2, 2026.

Why it matters

Federal tax rules usually get the first look in retirement-account planning. State rules still matter because a dollar converted, distributed, inherited, or relocated can land in a different state tax base. The right planning question is not “which state is cheapest”; it is whether the state rule changes the timing, location, or beneficiary conversation.

What the 2026 dataset says

Jurisdictions in file51
Rows with a state individual income tax42
Rows without a state individual income tax9
Rows verified at row level40
Rows pending final 2026 instructionsMD, AL, AR, CA, CO, CT, DE, HI, ID, KS, MS, MT, NE, NJ, NM, ND, OH, OK, OR, PA, RI, UT, VT, VA, WV, WI, DC

Highest single-filer top marginal rates in the file

StateTop rateStatusSource as of
California12.3%pending final 2026 instructionsSource as of 2026-06-20
Hawaii11%pending final 2026 instructionsSource as of 2026-06-20
New York10.9%source unavailableSource as of 2026-06-20
New Jersey10.75%pending final 2026 instructionsSource as of 2026-08-15
District of Columbia10.75%pending final 2026 instructionsSource as of 2026-06-20

How to use this in planning

  • Roth-conversion timing needs both federal brackets and the state schedule for the conversion year.
  • Beneficiary conversations should distinguish a state with no individual income tax from a state whose retirement treatment is partial or whose official retirement source has not yet been published.
  • Rows awaiting final 2026 instructions should not be used as if those instructions had already published.

Example state row

New York’s single-filer top marginal rate in this dataset is 10.9%. Texas is marked as having no state individual income tax; its rate schedule is absent by law, not treated as a guessed zero. The difference matters when comparing inherited IRA distributions or conversion income across family members in different states.

Sources and reuse

Methodology & sources

The downloadable files are on the open-data page, and the reusable widget is at state income-tax embed.Sakineh Majd, J.D. reviewed this 2026 collection. Check the source and status shown with each figure. Read the review memo

Dataset 2026.v19 · 42 rows with state income tax · 9 rows without state income tax · source-linked as of year 2026.