Figures last verified against primary sources on . See methodology and corrections.
Eight states and DC still tax a 45-year-old's military retired pay in 2026
Nine of the 42 jurisdictions that tax wages put part of a 45-year-old military retiree's $25,300 of retired pay into the 2026 tax base. The largest bill among them is Oregon's, at $1,640 or less. Raise the pension to an officer's $51,400 and the count reaches 12, and Oregon's figure becomes $3,924 or less.
Those two pensions are not invented. They are the average annual retired pay for enlisted retirees and for officers that New Mexico's Taxation and Revenue Department took from the Defense Department's FY2022 military retirement statistics for its SB 116 fiscal impact report. Social Security, private pensions and IRAs follow other rules in every state; How each state taxes Social Security and pensions in 2026 covers them. This page covers only uniformed services retired pay.
The retiree, and how the bill is figured
Both retirees file single, are 45 on December 31, 2026, entered service after 1997, are not disabled, have no job and no other income, and live all year in the state. Federal adjusted gross income equals the pension. Every one of those facts changes an answer somewhere below, which is why they are fixed.
A state's dollar figure is the state's 2026 bracket schedule and standard deduction applied to whatever pay is left after the state's military exclusion, the same computation behind TaxMath's other single-filer figures. Two states have a mechanism that figure leaves out, and each is marked where it appears. Oregon lets a filer subtract federal income tax paid, up to $8,500 for 2025 (OR-17), so the Oregon figure overstates. Maryland's counties levy their own income tax, at 2.25% to 3.30% for 2026 (DLS), and that tax is not in the figure, so the Maryland figure understates.
Where some of the pay is taxed, 2026
The nine that tax the enlisted pension come first, then the three that tax only the officer's, each group alphabetical. "Taxed" is the part of the pension left after the state's military exclusion; the tax columns are computed from TaxMath's 2026 tables.
| State | Rule for this retiree | Taxed of $25,300 | State tax | Taxed of $51,400 | State tax | 2026 tables |
|---|---|---|---|---|---|---|
| California | First $20,000 excluded at federal AGI up to $125,000 (R&TC §17132.9) | $5,300 | $0 | $31,400 | $250 | provisional |
| Colorado | Under 55: $15,000 for 2022 through 2028 (DOR) | $10,300 | $0 | $36,400 | $893 | provisional |
| Delaware | Under 60: $12,500 of military pension (30 Del. C. §1106) | $12,800 | $133 | $38,900 | $1,482 | final |
| District of Columbia | No exclusion; the $3,000 one ended after 2014 (§47-1803.02) | $25,300 | $418 | $51,400 | $1,984 | provisional |
| Georgia | Under 62: $17,500, plus $17,500 more only with Georgia earned income over $17,500 (DOR) | $7,800 | $0 | $33,900 | $943 | final |
| Idaho | Nothing under 62 without a job (§63-3022A) | $25,300 | $233 | $51,400 | $1,616 | provisional |
| Maryland | Under 55: $12,500 (Comptroller) | $12,800 | $242 or more | $38,900 | $1,482 or more | provisional |
| Montana | Lesser of half the pay or Montana wages, so nothing without a job (MCA 15-30-2120) | $25,300 | $432 | $51,400 | $1,659 | final |
| Oregon | Only service before October 1, 1991 counts (OR-17) | $25,300 | $1,640 or less | $51,400 | $3,924 or less | final |
| Kentucky | $31,110 retirement exclusion (HB 757) | $0 | $0 | $20,290 | $593 | final |
| New Mexico | $30,000 of armed forces retirement pay (PIT-ADJ) | $0 | $0 | $21,400 | $80 | final |
| Virginia | $40,000 of military benefits at any age (§58.1-322.02) | $0 | $0 | $11,400 | $53 | final |
A dollar of pay left taxable is not always a dollar of tax. California, Colorado and Georgia tax part of the enlisted pension, yet the bill comes to $0, $0 and $0, because what remains falls under each state's standard deduction. The officer, with $26,100 more pay, owes something in all 12.
Vermont would join the officer's list only at a much higher income. 32 V.S.A. §5830e(d) excludes all military retirement income at federal AGI of $125,000 or less, scales the exclusion down between $125,000 and $175,000, and allows none at $175,000 or more.
The 33 that tax none of it
Every jurisdiction below excludes all of either pension for this retiree. The last column is the condition that would bring tax back for a different one.
| State | Mechanism | Where the exclusion stops |
|---|---|---|
| Alabama | Military retirement pay is not reported (2025 Form 40 booklet) | Does not stop |
| Arizona | Uniformed services retired pay, the full amount since 2021 (A.R.S. §43-1022) | Does not stop |
| Arkansas | Uniformed services retirement exempt since 2018, Act 141 of 2017 (2025 instructions) | No $6,000 retirement exemption once the military exemption exceeds $6,000 |
| Connecticut | 100% deduction (OLR 2025-R-0152) | Does not stop |
| Hawaii | A pension for past services is excluded (HRS §235-7) | Does not stop |
| Illinois | Government retirement, "including military plans," subtracted (Pub. 120) | Does not stop |
| Indiana | "The entire amount" for 2022 and later, deduction 632 (IT-40 booklet) | Does not stop |
| Iowa | Military retirement pay subtracted, in addition to the age-55 exclusion (§422.7(20)) | Does not stop |
| Kansas | Armed Forces retirement benefits, Thrift Savings Plan included (K-40, line A14) | Does not stop |
| Kentucky | Counted inside the $31,110 exclusion (HB 757); service before 1998 excluded in full (Schedule P) | $31,110 |
| Louisiana | Federal retirement systems, code 04E (IT-540 instructions) | Does not stop |
| Maine | Eligible military retirement pay, its own worksheet line (Schedule 1S) | Does not stop |
| Massachusetts | U.S. military pensions excluded (DOR) | Does not stop |
| Michigan | Deductible in full (RAB 2026-1) | It shrinks the private-pension cap |
| Minnesota | Subtracted in full (§290.0132 subd. 21) | Not with the veterans' credit in §290.0677 |
| Mississippi | Federal retirement income "exempt in total" (instructions) | Early distributions |
| Missouri | Taxable military pension subtracted on Form MO-A (DOR) | Does not stop |
| Nebraska | 100% for all military retirees (2025 booklet, line 32) | Does not stop |
| New Jersey | Not taxable "regardless of your age or disability status" (Division of Taxation) | Does not stop |
| New Mexico | $30,000 per retiree (PIT-ADJ line 24) | $30,000 |
| New York | Federal pensions "including the military" (IT-201-I line 26) | Does not stop |
| North Carolina | Deducted with 20 years of service or a medical retirement (G.S. §105-153.5(b)(5a)) | Fewer than 20 years, not medically retired |
| North Dakota | Retired military benefits subtracted (N.D.C.C. 57-38) | Does not stop |
| Ohio | Uniformed services retirement income deducted (IT 1040 booklet) | Does not stop |
| Oklahoma | 100% from any component (Schedule 511-A, line A4) | Does not stop |
| Pennsylvania | Military pensions are not taxable (PA-40 instructions) | Does not stop |
| Rhode Island | Fully exempt since 2023 (PUB 2026-01) | Does not stop |
| South Carolina | All military retirement income since 2022 (SC1040 instructions) | It reduces the age-65 deduction |
| Utah | Taxed, then a credit at the state rate on the same pay (§59-10-1043) | Not with the §59-10-1019 retirement credit |
| Vermont | All of it at federal AGI of $125,000 or less (§5830e(d)) | $175,000 of AGI |
| Virginia | $40,000 for 2025 and later (§58.1-322.02) | $40,000 |
| West Virginia | Military retirement income in full (§11-21-12(c)(7)) | Does not stop |
| Wisconsin | U.S. military retirement system payments (Schedule SB, line 12) | Does not stop |
The other nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming) tax no wage or pension income at all, for the reasons set out in the nine-state piece.
Three walls a young retiree runs into
Most of the 33 do not care how old the retiree is. Five of the nine that tax this one do, and the age lines sit where no 20-year retiree is. Colorado's cap is $15,000 under 55, after which the general $20,000 and $24,000 pension subtractions take over. Maryland's is $12,500 under 55 and $20,000 at 55. Delaware's under-60 figure is $12,500 against $2,000 for a civilian pension (§1106). Georgia's military exclusion stops at 62, where the general retirement exclusion begins (DOR). Idaho's door opens at 62 (§63-3022A).
The second wall is a job. Georgia doubles its under-62 exclusion to $35,000 only for a retiree with more than $17,500 of Georgia earned income. Idaho lets a retiree under 62 deduct only after earning enough from employment to have to file a federal return; its 2025 instructions set that deduction's ceiling at $48,216 single, less Social Security received. Montana's exclusion is the lesser of half the pay or Montana wage income, and only for five consecutive years once the retiree qualifies (MCA 15-30-2120). In all three, the same retiree with a $30,000 job would keep more of the pension.
The third wall is a date. Oregon subtracts federal pension income only in proportion to service before October 1, 1991 (OR-17), so a career that began later gets nothing. Kentucky excludes in full only government pension earned before January 1, 1998 (Schedule P); later service shares the $31,110 cap with every other pension and IRA dollar. North Carolina's line is length of service: 20 years or a medical retirement under 10 U.S.C. chapter 61.
What changed, and what is scheduled
California's exclusion is the newest on the map. SB 132 added R&TC §17132.9, effective June 27, 2025, for taxable years 2025 through 2029. A 2026 bill to raise the $20,000, SB 1407, passed the Senate 39–0 on May 28, 2026 and was held in the Assembly Appropriations Committee on August 13, so the 2026 amount stays $20,000.
Georgia's larger exclusion does not reach the 2026 return. HB 266, signed May 13, 2025, replaces the $17,500-plus-$17,500 rule with up to $65,000 for a retiree under 65, but Section 3(b) applies that change to taxable years beginning on or after January 1, 2027. For 2026, Georgia's under-62 limit is still $17,500 without earned income.
Three more increases are enacted for 2027 or later. Delaware's military pension cap rises to $15,000 for 2027, $20,000 for 2028 and $25,000 from 2029 (30 Del. C. §1106). New Mexico's $30,000 becomes a full exemption for taxable years beginning in 2027 under SB 116. Kentucky's $31,110 cap has applied since 2018, and HB 757, the 2026 Act that amended KRS 141.019, left it there.
What this page could not prove
Several rows rest on 2025 instructions because the 2026 forms are not out: Alabama, Arkansas, Indiana, Kansas, Louisiana, Maine, Mississippi, Nebraska, New York, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina and Wisconsin. In each, the 2025 rule exempts the full pension with no dollar cap, so a 2026 change would need new legislation. Idaho's 2026 deduction ceiling is unpublished, which does not affect these two retirees because neither qualifies for it.
Maryland's and Oregon's dollar figures carry their direction instead of a precise amount. Maryland's county tax is not in the figure, so the true bill is higher. Oregon's federal-tax subtraction is not in the figure, so the true bill is lower. The first table's last column also marks which jurisdictions' 2026 rate tables are still provisional.
On January 1, 2027, Georgia's exclusion for both of these retirees becomes the full $25,300 and the full $51,400, New Mexico's taxed $21,400 falls to zero, and Delaware's taxed share of the enlisted pension drops from $12,800 to $10,300.
Sources
Ordered by authority — the law and the agencies administering it first. Every link is checked for rot; see all sources.
- Primary lawA.R.S. §43-1022 — subtractions from Arizona gross incomeArizona State Legislature · checked 2026-09-01The 25% subtraction of net long-term capital gain included in federal AGI, for taxable years from 2015, limited to assets acquired after December 31, 2011.Other articles citing this source
- Primary lawCal. Rev. & Tax. Code §17132.9 — Military retirement pay exclusionCalifornia Legislature · checked 2026-10-21For taxable years beginning on or after January 1, 2025, and before January 1, 2030, excludes up to $20,000 of uniformed services retirement pay for a taxpayer whose federal AGI does not exceed $125,000 ($250,000 for a surviving spouse or a joint return). Added by SB 132 (Stats. 2025, ch. 17).Other articles citing this source
- Primary lawD.C. Code §47-1803.02 — gross income exclusionsCouncil of the District of Columbia · checked 2026-10-21Excludes Social Security and tier 1 railroad retirement benefits taxed under IRC §86. The $3,000 exclusion for D.C. and federal government pensions at 62 applies only to taxable years beginning before January 1, 2015.Other articles citing this source
- Primary law30 Del. C. §1108 — standard deductionDelaware General Assembly · checked 2026-10-20For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual is $3,250, a fixed amount.Other articles citing this source
- Primary lawHouse Bill 266 (2025), as passed House and SenateGeorgia General Assembly · checked 2026-10-21Section 1 rewrites O.C.G.A. §48-7-27(a)(5.1): military retirement income of an individual under 65, up to $65,000, replacing $17,500 under 62 plus $17,500 more with Georgia earned income over $17,500. Section 3(b) makes Section 1 applicable to taxable years beginning on or after January 1, 2027. Signed May 13, 2025 as Act 181.Other articles citing this source
- Primary lawHaw. Rev. Stat. §235-7 — other provisions as to gross incomeHawaii State Legislature · checked 2026-10-21Subsection (a)(2) excludes benefits from state and public retirement systems; (a)(3) excludes "any compensation received in the form of a pension for past services".Other articles citing this source
- Primary lawIdaho Code §63-3022A — Deduction of certain retirement benefitsIdaho Legislature · checked 2026-10-21Subsection (1)(b): military retirement benefits qualify for a retiree who is disabled, has reached 62 by the end of the tax year, or was employed during the year with enough employment income to be required to file a federal return. The deduction is capped at the maximum Social Security benefit, less Social Security and railroad retirement received. As amended by 2025 chapters 13 and 302.Other articles citing this source
- Primary lawIowa Code §422.7 — net income: how computedIowa Legislature · checked 2026-10-21Subsection 8: "Subtract, to the extent included, the amount of social security benefits taxable under section 86 of the Internal Revenue Code."Other articles citing this source
- Primary lawHB 757 (2026 Regular Session), enrolled textKentucky General Assembly · checked 2026-10-21Sets Kentucky's IRC date at December 31, 2025 for tax years beginning on or after January 1, 2026, and amends KRS 141.019(2) so that the deductions allowed by §224 (qualified tips), §225 (qualified overtime) and §163(h)(4) (qualified passenger vehicle loan interest) are excepted from Kentucky net income.Other articles citing this source
- Primary lawMinn. Stat. §290.0132 — subtractions from federal taxable incomeMinnesota Office of the Revisor of Statutes · checked 2026-10-21Subdivision 26: the Social Security subtraction is reduced by 10% for each $4,000 of AGI above the threshold. Subdivision 34: the public pension subtraction (Minnesota public plans and federal retirement) is reduced by 10% for each $2,000 above the same threshold. Subdivision 21 covers military retirement pay.Other articles citing this source
- Primary lawMCA 15-30-2120 — adjustments to federal taxable incomeMontana Legislature · checked 2026-10-21Subsection (5)(a): contributions to the Montana family education savings program or another state's qualified tuition program reduce taxable income by the lesser of $4,500 or the contribution ($9,000 joint), for accounts owned by the taxpayer, spouse, or Montana-resident child; subsection (11) indexes the amount for tax years after 2025 to June CPI over June 2024, rounded to $100.Other articles citing this source
- Primary lawN.C. Gen. Stat. §105-153.5 — modifications to adjusted gross incomeNorth Carolina General Assembly · checked 2026-10-21Subsection (a) deducts the North Carolina standard deduction ($12,750 single, $25,500 joint) or itemized amount from federal adjusted gross income. (b)(3) deducts benefits under Title II of the Social Security Act and Railroad Retirement Act annuities; (b)(5) the Bailey settlement retirement benefits; (b)(5a) uniformed services retirement pay for 20 years of service or medical retirement. (c)(3) added back the §408(d)(8) qualified charitable distribution exclusion for taxable years 2014 through 2018 only.Other articles citing this source
- Primary lawN.D. Cent. Code ch. 57-38 — income taxNorth Dakota Legislative Branch · checked 2026-10-20Section 57-38-30.3(2)(d) reduces the individual tax base by 40% of the excess of net long-term capital gain over net short-term capital loss (to the extent allocated to North Dakota) and by 40% of qualified dividends. Section 57-38-30.3(1)(g) has the tax commissioner raise every bracket’s dollar bounds each year by the federal cost-of-living adjustment under IRC §1(f), rates unchanged.Other articles citing this source
- Primary lawUtah Code §59-10-1043 — Nonrefundable tax credit for military retirementUtah State Legislature · checked 2026-10-21A nonrefundable credit equal to the §59-10-104(2) rate times the military retirement pay included in federal AGI; it cannot be carried and cannot be combined with the §59-10-1019 retirement credit.Other articles citing this source
- Primary law32 V.S.A. §5830e — Social Security and retirement income exclusionsVermont General Assembly · checked 2026-10-21Social Security is fully excluded at AGI of $55,000 or less ($70,000 married joint), proportionally to $65,000 ($80,000), and not at all above. The first $10,000 of CSRS or other non-Social-Security-covered public pension income is excludable on the same scale, but a filer elects only one of the three exclusions. Military retirement is fully excludable up to $125,000 of AGI, phasing out to $175,000, and may be claimed alongside.Other articles citing this source
- Primary lawVa. Code §58.1-322.02 — Virginia taxable income; subtractionsVirginia General Assembly · checked 2026-10-21Subdivision 3 subtracts Title II Social Security benefits. Subdivision 18 c: for taxable years beginning on and after January 1, 2025, up to $40,000 of military benefits at any age.Other articles citing this source
- Primary lawW. Va. Code §11-21-12 — modifications reducing federal adjusted gross incomeWest Virginia Legislature · checked 2026-09-01Subsection (c)(8): Social Security fully exempt under $50,000/$100,000 of federal AGI since 2022; HB 4880 (2024) phases the exemption in above those limits — 35% (2024), 65% (2025), 100% for taxable years beginning on or after January 1, 2026.Other articles citing this source
- Government2025 Form 40 instruction bookletAlabama Department of Revenue · checked 2026-10-21"Income you do not report" includes Social Security, payments from a defined benefit retirement plan under IRC §414(j), military retirement, U.S. government retirement and the state retirement systems.Other articles citing this source
- Government2025 AR1000F and AR1000NR instructionsArkansas Department of Finance and Administration · checked 2026-10-21The first $6,000 of employer-plan retirement income and of traditional IRA distributions after 59½ is exempt, $6,000 per taxpayer from both combined. Military retirement pay is exempt from 2018 (Act 141 of 2017). Social Security is not income for Arkansas.Other articles citing this source
- GovernmentIncome Tax Topics: Social Security, Pensions, and AnnuitiesColorado Department of Revenue · checked 2026-10-21C.R.S. 39-22-104(4)(f): filers 65 and over subtract all federally taxable Social Security; filers 55 to 64 subtract all of it if AGI is $75,000 or less ($95,000 joint) from tax year 2025, otherwise it counts toward the $20,000 cap. The pension and annuity subtraction is $20,000 at 55 to 64 and $24,000 at 65 and over, per person, reduced by any Social Security subtracted; premature IRA distributions do not qualify.Other articles citing this source
- GovernmentSeniors and Retirees Frequently Asked Questions (KB0010124)Comptroller of Maryland · checked 2026-10-21Social Security is not taxed by Maryland. Military retirement: up to $20,000 at 55 or older, up to $12,500 under 55.Other articles citing this source
- GovernmentRetirement Income ExclusionGeorgia Department of Revenue · checked 2026-10-21Available at 62 or older, or permanently disabled. Covers pensions and annuities, rental income and up to $5,000 of earned income. Military retirement: $17,500 under 62, plus up to $17,500 more for Georgia earned income above $17,500, from January 1, 2022.Other articles citing this source
- Government2025 Form 40 and Form 39R instructions (EIN00046)Idaho State Tax Commission · checked 2026-10-21Social Security and railroad retirement taxed federally are deducted. The retirement benefits deduction for 2025 is $48,216 single or $72,324 joint, minus Social Security and railroad retirement received; it covers pre-1984 CSRS (not FERS), Idaho firefighter and city police retirement and military retirement, at 65 or older (62 if disabled). Married filing separately cannot claim it.Other articles citing this source
- GovernmentPublication 120 — Retirement Income (R-12/25)Illinois Department of Revenue · checked 2026-10-21The federally taxed portion of qualified employee benefit plans (including 401(k)), IRAs (including Roth conversions), SEPs, government and military retirement, 457 plans and Social Security is subtracted, with no age test; early distributions may be included.Other articles citing this source
- Government2025 IT-40 instruction bookletIndiana Department of Revenue · checked 2026-10-21Schedule 2 deducts Social Security and railroad retirement. Deduction 632: military retirement and survivor benefits, the entire amount for 2022 and later. Deduction 601: civil service annuity at 62 or older, up to $16,000 minus Social Security and railroad retirement received.Other articles citing this source
- Government2025 Kansas individual income tax booklet (K-40)Kansas Department of Revenue · checked 2026-10-21Schedule S line A10 subtracts all Social Security in federal AGI with no income test. Line A14 exempts federal civil service and armed forces retirement (including TSP), railroad, KPERS, Kansas police and fire, teachers and other listed public plans. Private pensions and IRAs have no subtraction.Other articles citing this source
- Government2025 Schedule P, Kentucky Pension Income ExclusionKentucky Department of Revenue · checked 2026-10-21Federal, Kentucky state and local government pension income attributable to service before January 1, 1998 is excluded in full; other retirement income is excluded up to $31,110.Other articles citing this source
- Government2025 IT-540 resident income tax instructionsLouisiana Department of Revenue · checked 2026-10-21The retirement income exemption is per taxpayer 65 or older and covers pensions, annuities and IRAs. LASERS, teachers, federal (including military) and other listed state systems are exempt in full; Social Security is exempt.Other articles citing this source
- Government2025 Form 1040ME Schedule 1S — income subtraction modificationsMaine Revenue Services · checked 2026-10-21Line 3 subtracts Social Security and railroad retirement. The pension deduction worksheet takes pension and IRA income from federal lines 4b and 5b, capped at the annual maximum minus all Social Security and railroad retirement received; the non-military deduction phases out above federal AGI of $125,000 single or separate, $187,500 head of household, $250,000 joint; military retirement pay is deductible in full.Other articles citing this source
- GovernmentLocal Tax Rates in Maryland, FY 2026 / CY 2026Maryland Department of Legislative Services · checked 2026-10-21Local income tax rates by subdivision for calendar 2022 through 2026 (source: Office of the Comptroller). CY 2026: Worcester 2.25% lowest; Dorchester and Kent 3.30% highest; Baltimore City 3.20%; Anne Arundel and Frederick graduated since tax year 2023.Other articles citing this source
- GovernmentTax treatment of government pensionsMassachusetts Department of Revenue · checked 2026-10-21Massachusetts and federal contributory pensions and U.S. military pensions are excluded; other states' government pensions are excluded where that state reciprocates.Other articles citing this source
- GovernmentRevenue Administrative Bulletin 2026-1 — retirement and pension benefitsMichigan Department of Treasury · checked 2026-10-21Under Public Act 4 of 2023, for tax year 2026 and after, "regardless of year of birth, taxpayers may deduct combined public and private retirement benefits up to the inflation-adjusted private retirement maximum" (2025: $65,897 single, $131,794 joint). Public pensions of those born before 1946 stay unlimited; military retirement is deductible in full but reduces the cap; public safety pensions are unlimited. The bulletin does not state the 2026 maximum.Other articles citing this source
- Government2025 Mississippi resident, non-resident and part-year resident income tax instructionsMississippi Department of Revenue · checked 2026-10-21"Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total." Early or excess distributions taxable under IRC Form 5329 rules do not qualify.Other articles citing this source
- GovernmentPension FAQsMissouri Department of Revenue · checked 2026-10-21From tax year 2024, Social Security is fully exempt at 62 or older with no income limit. The public pension exemption equals the maximum Social Security benefit ($48,967 for 2026), reduced by the Social Security deduction. The private pension exemption is up to $6,000, in full only at Missouri AGI of $25,000 or less ($32,000 married joint, $16,000 separate). Military pensions are subtracted.Other articles citing this source
- Government2025 Nebraska individual income tax bookletNebraska Department of Revenue · checked 2026-10-21Line 31: all Social Security in federal AGI is excluded, and the exclusion "no longer has a federal AGI threshold." Line 32: 100% of military retirement benefits.Other articles citing this source
- GovernmentNJ Income Tax — Retirement IncomeNew Jersey Division of Taxation · checked 2026-10-21Social Security and railroad retirement are not taxable; military pensions and survivor benefits are not taxable at any age.Other articles citing this source
- Government2025 PIT-ADJ instructions — New Mexico Schedule of Additions, Deductions and ExemptionsNew Mexico Taxation and Revenue Department · checked 2026-10-21Line 25: the Social Security exemption applies only when AGI does not exceed the table amount; above it no part qualifies. Line 13: an exemption of up to $8,000 per person 65 or older or blind, in full at AGI up to $30,000 joint ($18,000 single, $15,000 separate) and zero above $51,000 ($28,500, $25,500). Armed forces retirement pay exemption up to $30,000 per person.Other articles citing this source
- Government2025 Form IT-201 instructionsNew York State Department of Taxation and Finance · checked 2026-10-21Lines 26 and 27 subtract New York State and local government pensions and federal pensions (including military) in full; Social Security is subtracted. Line 29: a pension and annuity exclusion of up to $20,000 per person 59½ or older, which includes IRA distributions. Line 34: "You may take either the New York standard deduction or the New York itemized deduction," comparing Form IT-196 line 49 with the standard deduction table. Lines 54a–54e: the MCTMT applies if an individual’s net earnings from self-employment allocated to Zone 1 (the five New York City counties) or Zone 2 (Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, Westchester) exceed $50,000 for the tax year, figured per individual even on a joint return.Other articles citing this source
- Government2025 Ohio IT 1040 instruction bookletOhio Department of Taxation · checked 2026-10-21Schedule of Adjustments line 16 deducts taxable Social Security; line 34 deducts uniformed services retirement income. The retirement income credit requires MAGI less exemptions under $100,000, with a maximum of $200 per return.Other articles citing this source
- Government2025 Oklahoma resident individual income tax packet (Form 511)Oklahoma Tax Commission · checked 2026-10-21Schedule 511-A: Social Security in federal AGI subtracted; 100% of CSRS paid in lieu of Social Security and 100% of military retirement excluded; up to $10,000 per person of Oklahoma government or federal civil service retirement, and up to $10,000 of other retirement income (401, 457, IRA, 403) reduced by the government exclusion claimed.Other articles citing this source
- GovernmentPublication OR-17 — 2025 Oregon Individual Income Tax GuideOregon Department of Revenue · checked 2026-10-21Oregon does not tax Social Security (ORS 316.054). The federal pension subtraction is the share of service before October 1, 1991 (ORS 316.680(1)(e)). The retirement income credit (ORS 316.157) is 9% of eligible retirement income at 62 or older, for household income under $22,500 ($45,000 joint) and Social Security under $7,500 ($15,000).Other articles citing this source
- Government2025 PA-40 instructionsPennsylvania Department of Revenue · checked 2026-10-21Not taxable for PA personal income tax: Social Security and railroad retirement; "commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring"; military pensions; civil service annuities. Employer-plan payments before meeting the plan's retirement age or service requirement are taxable. Deductions: "PA law does not allow standard deductions, deductions for personal exemptions, itemized deductions, or deductions for personal expenses." The 2025 rate is 3.07 percent. Interest (line 2), dividends (line 3) and gambling and lottery winnings (line 8) are gross taxable income classes: no expenses may be deducted in computing them.Other articles citing this source
- GovernmentPUB 2026-01 — Retirement Income GuideRhode Island Division of Taxation · checked 2026-10-21"No income from a traditional IRA, Roth IRA, SEP-IRA, or any other type of IRA qualifies" for the pension modification. Military service pensions are fully modified from 2023.Other articles citing this source
- Government2025 SC1040 instructionsSouth Carolina Department of Revenue · checked 2026-10-21Line o subtracts Social Security and railroad retirement taxed federally. Retirement deduction up to $3,000 under 65 and $10,000 at 65 or older on the filer's own plan; all military retirement deductible from 2022; an age 65 and older deduction of $15,000 against any income, reduced by the retirement and military deductions.Other articles citing this source
- Government2025 Wisconsin Schedule SB instructionsWisconsin Department of Revenue · checked 2026-10-21Line 4: Social Security is not taxable for Wisconsin. Line 12: military and uniformed services retirement subtracted. Line 16: at 67 or older, up to $24,000 of qualified plan or IRA income ($48,000 for a joint return when both spouses qualify), and a filer who claims it gives up every Schedule CR credit and Form 1 lines 13 to 20 and 30 to 35. Line 17: $5,000 at 65 or older when federal AGI is under $15,000 ($30,000 joint).Other articles citing this source
- Official recordSB 1407 (2025–2026) — Bill historyCalifornia Legislature · checked 2026-10-21The bill to enlarge the military retirement pay exclusion passed the Senate 39–0 on May 28, 2026, and was held in the Assembly Appropriations Committee and under submission on August 13, 2026.Other articles citing this source
- Official recordIncome Tax Exemptions for Retirement Income (OLR Report 2025-R-0152)Connecticut General Assembly, Office of Legislative Research · checked 2026-10-21A retired member of the U.S. armed forces or National Guard, or a survivor-benefit beneficiary, may deduct 100% of military retirement pay (CGS §12-701(a)(20)(B)(xvi)).Other articles citing this source
- Official recordFiscal Impact Report — SB 116 (2026 regular session)New Mexico Legislative Finance Committee · checked 2026-10-21SB 116 exempts armed forces retirement pay in full; the report states the exemption applies to taxable years beginning in 2027.Other articles citing this source