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 2/24/2023.
| State | Income Tax | Tax NY Pension | Tax IRC 457’s or Deferred Comp. | 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 | No | No | No | No | No income tax. Tax info: 907-269-6620 or tax.alaska.gov |
| Arizona | Yes | Yes | Yes | No | Tax info: 800-352-4090 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 Tax Department |
| California | Yes | Yes | Yes | No | Tax info: 800-852-5711 or ftb.ca.gov |
| Colorado | Yes | Yes | Yes | Yes* | Pension/social security deduction; Over 65 exclude up to $24,000; Tax info: 303-238-7378 or colorado.gov/pacific/tax |
| Connecticut | Yes | Yes | Yes | Yes* | 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 |
| 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 otr.cfo.dc.gov/ |
| Florida | No | No | No | No | No income tax. Tax info: 800-352-3671 or 850-488-6800 or Florida Tax Department |
| Georgia | Yes | Yes | Yes | No | Retirement income exclusion from $35,000 to $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 Retirement Benefits exclusion. |
| Illinois | Yes | No | No | No | Tax info: 800-732-8866 or Illinois Tax Department Exclusion for qualifying retirement plans. |
| 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 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 reduced to $31,110 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). Visit revenue.louisiana.gov |
| Maine | Yes | Yes | Yes | No | Deduct up to $10,000 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 $30,600. Tax info: 800-638-2937 or taxes.marylandtaxes.com/individual_taxes/ |
| Massachusetts | Yes | Yes | Yes | No | Reciprocal pension exclusion with NY: Older than 67 can exclude $20,000/$40,000. Tax info: 617-887-6367 or Massachusetts Tax Department |
| Michigan | Yes | Yes* | Yes | No | Allowable exclusions depend on your age: $51,570 (single). 517-636-4486 or michigan.gov/taxes |
| Minnesota | Yes | Yes | Yes | Yes* | “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* | 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 |
| Montana | Yes | Yes | Yes | Yes* | Pension exclusion up to $4,180. *Social Security worksheet to determine taxable amount. Tax info: 866-859-2254 or revenue.mt.gov |
| Nebraska | Yes | Yes | Yes | Yes* | Tax info: 800-742-7474 or Nebraska Tax Department |
| 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 | $40,000 (single), $60,000 (joint) pension exclusion depending on income level. Tax info: 609-292-6400 or state.nj.us/treasury/taxation |
| New Mexico | Yes | Yes | Yes | Yes,* | 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 | Bailey Settlement Only. Tax info: 877-252-3052 or dornc.com |
| North Dakota | Yes | Yes | Yes | Yes* | Tax info: 701-328-1247 or nd.gov/tax |
| Ohio | Yes | Yes | Yes | No | Tax info: 800-282-1780 or tax.ohio.gov |
| Oklahoma | Yes | Yes | Yes | No | Tax info: 405-521-3160 or tax.ok.gov |
| Oregon | Yes | Yes | Yes | No | Tax info: 800-356-4222 or oregon.gov/dor |
| Pennsylvania | Yes | No | No | No | Commonly 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 Island | Yes | Yes | Yes | Yes* | $15,000, rules to qualify. 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 Repeal effective 1/1/21 info: 615-253-0600 or tennessee.gov/revenue |
| Texas | No | No | No | No | No income tax. Tax info 800-248-4093 or Comptroller.texas.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* | 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* | 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 |