skip to Main Content

NYS Pension Taxation Requirements 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 1/9/2020.

StateIncome TaxTax NY
Pension
Tax IRC 457’s or
Deferred Comp.
Tax Social
Security
Comments
AlabamaYesNoYesNoNYS pension exempt as a defined benefit plan.
Tax info: 334-242-1170 or revenue.alabama.gov
AlaskaNoNoNoNoNo income tax. Tax info: 907-269-6620 or
tax.alaska.gov
ArizonaYesYesYesNoTax info: 800-352-4090 or azdor.gov
ArkansasYesYesYesNoExclude up to $6,000 of pension and annuity
income; traditional IRA qualifies; tax info: 501-682-1100 or Arkansas Tax Department
CaliforniaYesYesYesNoTax info: 800-852-5711 or ftb.ca.gov
ColoradoYesYesYesYes*Pension/social security deduction; Over 65 exclude up to $24,000;
Tax info: 303-238-7378 or colorado.gov/pacific/tax
ConnecticutYesYesYesYes*Less than $50,000 (single) and $60,000 (married), you can subtract Social Security. If above these amounts, complete worksheet to determine tax. Info: 860-297-5962 or ct.gov/drs
DelawareYesYesYesNo60 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
YesYesYesNoDC tax info: 202-727-4829 or otr.cfo.dc.gov/
FloridaNoNoNoNoNo income tax. Tax info: 800-352-3671 or 850-488-6800 or
Florida Tax Department
GeorgiaYesYesYesNoRetirement income exclusion from $35,000 to $65,000. Tax info: 404-417-6501 or 877-423-6177 or dor.georgia.gov/taxes
HawaiiYesNoYes*NoEmployer funded pension plans exempt, *these self-funded plans may be fully or partly taxable. Tax info: 800-222-3229 or tax.hawaii.gov
IdahoYesYesYesNoTax info: 800-972-7660 or tax.idaho.gov Retirement Benefits exclusion.
IllinoisYesNoNoNoTax info: 800-732-8866 or Illinois Tax Department Exclusion for qualifying retirement plans.
IndianaYesYesYesNoMay have county tax; call 317-232-2240 or in.gov/dor
IowaYesYesYesNo*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
KansasYesYesYesYes,If federal income is less than $75,000, Social Security is exempt. Tax info: 785-368-8222 or ksrevenue.org
KentuckyYesYesYesNoExclusion reduced to $31,110 for pension and annuity. Tax info: 502-564-4581 or revenue.ky.gov
LouisianaYesYesYesNoOver 65 retirement income exclusion up to $6,000 (single). Visit revenue.louisiana.gov
MaineYesYesYesNoDeduct up to $6,000 of pension and annuity income; reduced by social security received. Tax info: 207-626-8475 or maine.gov/revenue
MarylandYesYesYesNoOver 65, taxable pension and annuity exclusion up to $30,600. Tax info: 800-638-2937 or taxes.marylandtaxes.com/individual_taxes/
MassachusettsYesYesYesNoReciprocal pension exclusion with NY: if over 59 ½,can exclude up to $20,000. Tax info: 617-887-6367 or Massachusetts Tax Department
MichiganYesYes*YesNo Allowable exclusions depend on your age: $51,570 (single). 517-636-4486 or michigan.gov/taxes
MinnesotaYesYesYesYes*“Over 65 subtraction,” schedule with age and income requirements. Tax info: 800-652-9094 or revenue.state.mn.us
MississippiYesNoNoNoRetirement income and Social Security not taxable. Tax info: 601-923-7700 or dor.ms.gov
MissouriYesYesYesYes* Deduct public pension up to $37,720 or 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
MontanaYesYesYesYes*Pension exclusion up to $4,180. *Social Security worksheet to determine taxable amount. Tax info:
866-859-2254 or revenue.mt.gov
NebraskaYesYesYesYes*Tax info: 800-742-7474 or Nebraska Tax Department
NevadaNoNoNoNoNo income tax. Tax info: 866-962-3707 or
tax.nv.gov
New
Hampshire
Yes*NoNoNo5% tax on interest & dividends. Tax info: 603-230-5000 or revenue.nh.gov
New JerseyYesYesYesNo$40,000 (single), $60,000 (joint). Tax info: 609-292-6400 or state.nj.us/treasury/taxation
New MexicoYesYesYesYes,*Up to $8,000 exclusion. Tax info:505-827-0700 or tax.newmexico.gov
New YorkYesNoYesNoUp to $20,000 exclusion for pension, annuity or Def. Comp. Tax info: 518-457-5181 or tax.ny.gov
North
Carolina
YesYesYesNoBailey Settlement Only. Tax info: 877-252-3052 or dornc.com
North
Dakota
YesYesYesYes*Tax info: 701-328-1247 or nd.gov/tax
OhioYesYesYesNoTax info: 800-282-1780 or tax.ohio.gov
OklahomaYesYesYesNoTax info: 405-521-3160 or tax.ok.gov
OregonYesYesYesNoTax info: 800-356-4222 or oregon.gov/dor
PennsylvaniaYesNoNoNoCommonly recognized retirement benefits are not taxable for PA purpose if you retired and met the requirements for retirement under your employer’s plan. Tax info: 717-787-8201 or facts line 888-PATAXES or revenue.pa.gov
Rhode IslandYesYesYesYes*In 2017, tax break re: Social Security. Tax info: 401-222-1040 or tax.ri.gov
South
Carolina
YesYesYesNoRetirement 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 DakotaNoNoNoNoNo income tax. Tax info: 605-773-3311 or dor.sd.gov
TennesseeYes*NoNoNoHall Income tax on bonds, interest & dividends from stock.. Tax info:
615-253-0600 or tennessee.gov/revenue
TexasNoNoNoNoNo income tax. Tax info 800-248-4093 or Comptroller.texas.gov/taxes
UtahYesYesYesYesRetirement tax credit, with income limits. Tax 800-662-4335 or tax.utah.gov
VermontYesYesYesYes*Tax info: 802-828-2865 or tax.vermont.gov
VirginiaYesYes*YesNoOver 65 exclusion up to $12,000. *Previously taxed retirement plans can be subtracted. Tax info: 804-367-8031 or tax.virginia.gov
WashingtonNoNoNoNoNo income tax. Tax info 800-647-7706 or dor.wa.gov
West VirginiaYesYesYesYes*Seniors tax relief may exclude up to $8,000. Tax info: 800-982-8297 or tax.wv.gov
WisconsinYesYesYesNoExclude up to $5,000 of retirement income, with income requirement. Tax info: 608-266-2486 or revenue.wi.gov
WyomingNoNoNoNoNo income tax. Tax info: 307-777-5542 or revenue.state.wy.us
Back To Top