Pension Tax by State

Will Your NYS Pension be Taxed If You Move to Another State?

If you are considering moving to another state, you should be mindful of the fact that states often enact, amend, and repeal their tax laws; please contact their Revenue Agency yourself to verify that the information is accurate. The following taxability information was obtained from each state’s web site.

We also strongly recommend that you do some further preparation, such as discussing the matter with your tax advisor, before making important decisions that may affect the taxability of your pension and other retirement income.

Information updated 8/16/2016.

State Income Tax Tax NY
Pension
Tax IRC 457’s or
DeferredComp.
Tax Social
Security
Comments
Alabama Yes No Yes No NYS pension exempt as a defined benefit plan.
Tax info: 334-242-1170 or revenue.alabama.gov
Alaska Yes No No No No income tax. Tax info: 907-269-6620 or
tax.alaska.gov
Arizona Yes Yes Yes No Tax info: 602-255-3381 or azdor.gov
Arkansas Yes Yes Yes No Exclude up to $6,000 of pension and annuity
income; traditional IRA qualifies; tax info: 501-682-1100 or Arkansas.gov/dfa
California Yes Yes Yes No Tax info: 800-852-5711 or ftb.ca.gov
Colorado Yes Yes Yes Yes,
if federally
taxed.
Pension/annuity/social security subtraction;
Under 65 exclude up to $20,000; 65 or older
exclude up to $24,000. Tax info: 303-238-7378
or colorado.gov/pacific/tax
Connecticut Yes Yes Yes Yes,
if federally
taxed.
Social Security: If federal income is less than $50,000 (single) and $60,000 (married), you can subtract the federally taxed portion. If above these amounts, complete worksheet to determine tax. Info: 860-297-5962 or ct.gov/drs
Delaware Yes Yes Yes No 60 and over, exclusion up to $12,500; under age 60, exclusion limited to $2,000. Tax info:302-577-8200 or revenue.delaware.gov
Dist. Of
Columbia
Yes Yes Yes No DC tax info: 202-727-4829 or taxhelp@dc.gov or otr.dc.gov
Florida No No No No No income tax. Tax info: 800-352-3671 or 850-488-6800 or
dor.myflorida.com/dor/taxes
Georgia Yes Yes Yes No 62-64 retirement income exclusion up to $35,000 may be allowed; over 65, $65,000. Tax info: 404-417-6501 or 877-423-6177 or Dor.georgia.gov/taxes
Hawaii Yes No Yes* No Employer funded pension plans exempt, *these self-funded plans may be fully or partly taxable. Tax info: 800-222-3229 or Tax.hawaii.gov
Idaho Yes Yes Yes No Tax info: 800-972-7660 or tax.idaho.gov
Illinois Yes No No No Tax info: 800-732-8866 or revenue.state.il.us
Indiana Yes Yes Yes No May have county tax; call 317-232-2240 or In.gov/dor
Iowa Yes Yes Yes No *Pension/retirement income exclusion $6,000 or $12,000 based on filing status and age; SS not taxed but included in worksheets; tax info: 515-281-3114 or Tax.iowa.gov
Kansas Yes Yes Yes Yes,
if federally
taxed.
If federal income is less than $75,000, Social Security is exempt. Tax info: 785-368-8222 or ksrevenue.org
Kentucky Yes Yes Yes No Exclusion up to $41,110 for pension and annuity. Tax info: 502-564-4581 or revenue.ky.gov
Louisiana Yes Yes Yes No Over 65 retirement income exclusion up to $6,000 (single). If joint and both have retirement income, can exclude up to $12,000. Tax info: 855-307-3893 or Rev.state.la.us
Maine Yes Yes Yes No Deduct up to $6,000 of pension and annuity income; reduced by social security received. Tax info: 207-626-8475 or maine.gov/revenue
Maryland Yes Yes Yes No Over 65, taxable pension and annuity exclusion up to $29,000. Tax info: 800-638-2937 or Taxes.marylandtaxes.com/individual_taxes/
Massachusetts Yes Yes Yes No Reciprocal pension exclusion with NY: if over 59 ½,can exclude up to $20,000. Tax info: 617-887-6367 or mass.gov
Michigan Yes Yes* Yes No NYS pension taxed as “private” pension. Allowable exclusions depend on your age: $49,811 (single). Born after 1952, pension is not deductible
517-636-4486 or michigan.gov/taxes
Minnesota Yes Yes Yes Yes,
if federally
taxed
“Over 65 subtraction,” schedule with age and income requirements. Tax info: 800-652-9094 or Revenue.state.mn.us
Mississippi Yes No No No Retirement income and Social Security not taxable. Tax info: 601-923-7700 or Dor.ms.gov
Missouri Yes Yes Yes Yes, if federally taxed May deduct up to 100% of public pension up to $36,976 or your maximum social security benefit, if Missouri income is less than $85,000 (single) and $100,000 (married). For higher incomes, may qualify for partial exemption. Tax info: 573-751-3505 or
Dor.mo.gov/personal
Montana Yes Yes Yes Yes* Partial pension exclusion up to $3,830 per individual and income requirement, *Social Security worksheet to determine taxable amount. Tax info:
866-859-2254 or Revenue.mt.gov
Nebraska Yes Yes Yes Yes,
if federally
taxed.
Tax info: 800-742-7474 or Revenue.nebraska.gov
Nevada No No No No No income tax. Tax info: 866-962-3707 or
Tax.nv.gov
New
Hampshire
Yes* No No No 5% tax on interest & dividends. Tax info: 603-230-5000 or Revenue.nh.gov
New Jersey Yes Yes Yes No Over 62 and gross income less than $100,000, pension, annuity or IRA exclusion: $15,000 (single), $20,000 (joint), $10,000 for MFS. Also an “other retirement income” exclusion. Tax info: 609-292-6400 or state.nj.us/treasury/taxation
New Mexico Yes Yes Yes Yes,
if federally
taxed.
Over 65, up to $8,000 exclusion. Tax info:505-827-0700 or Tax.newmexico.gov
New York Yes No Yes No Up to $20,000 exclusion for pension, annuity or Def. Comp. Tax info: 518-457-5181 or tax.ny.gov
North
Carolina
Yes Yes Yes No Social Security, if federally taxable, deduct on North Carolina.
Tax info: 877-252-3052 or Dornc.com
North
Dakota
Yes Yes Yes Yes,
if federally
taxed.
Tax info: 701-328-1247 or nd.gov/tax
Ohio Yes Yes Yes No Retirement Income Credit $200; Senior Citizen Credit $50; also lump sum retirement credits. Tax info: 800-282-1780 or tax.ohio.gov
Oklahoma Yes Yes Yes No Retirement Exclusion up to $10,000; amount must be included in AGI. Tax info: 405-521-3160 or
tax.ok.gov
Oregon Yes Yes Yes No Over 62, retirement income credit. Tax info: 800-356-4222 or Oregon.gov/dor
Pennsylvania Yes No No No For retirement benefits to be exempt, must be over 59 1/2. Tax info: 717-787-8201 or facts line 888-PATAXES
or Revenue.pa.gov
Rhode Island Yes Yes Yes Yes,
if federally
taxed.
In 2017, tax break re: Social Security. Tax info: 401-222-1040 or tax.ri.gov
South
Carolina
Yes Yes Yes No Retirement income deduction up to $3,000 until age 65. At 65, up to $10,000. All residents over 65, are eligible for an income tax deduction of $15,000, reduced by retirement income deduction. Tax info: 844-898-8542 or Dor.sc.gov
South Dakota No No No No No income tax. Tax info: 605-773-3311 or Dor.sd.gov
Tennessee Yes* No No No Hall Income tax on bonds, interest & dividends from stock.. Tax info:
615-253-0600 or tennessee.gov/revenue
Texas No No No No No income tax. Tax info 800-248-4093 or Comptroller.taxes.gov/taxes
Utah Yes Yes Yes Yes Retirement tax credit, with income limits. Tax 800-662-4335 or tax.utah.gov
Vermont Yes Yes Yes Yes,
if federally
taxed.
Tax info: 802-828-2865 or Tax.vermont.gov
Virginia Yes Yes* Yes No Over 65 exclusion up to $12,000. *Previously taxed retirement plans
can be subtracted. Tax info: 804-367-8031 or tax.virginia.gov
Washington No No No No No income tax. Tax info 800-647-7706 or dor.wa.gov
West Virginia Yes Yes Yes Yes,
if federally
funded
Seniors tax relief may exclude up to $8,000. Tax info: 800-982-8297 or Tax.wv.gov
Wisconsin Yes Yes Yes No Exclude up to $5,000 of retirement income, with income requirement. Tax info: 608-266-2486 or revenue.wi.gov
Wyoming No No No No No income tax. Tax info: 307-777-5542 or revenue.state.wy.us