Which States Tax Social Security Earnings in 2025? SS-1099 and Tax Avoidance Tips

Nine states tax Social Security retirement, survivor and disability benefits in 2025. Nebraska will not tax Social Security earnings for 2025; West Virginia will not tax them for 2026. Benefit taxation may apply if your Modified Adjusted Gross Income (MAGI) meets or exceeds your state's threshold. Taxpayers can reduce liability by staying below the threshold, considering their state's AGI rules, and delaying Social Security benefits if their income allows. The Social Security Administration will send an SSA-1099 Benefit Statement in January 2025 to help calculate state and federal tax obligations.}