State Tax Guide
Search a state, scan the treatment badges, and open the caveat only if you need it. The goal here is fast planning context, not a full tax return.
FERSCalc models 2025 state income-tax rules for all 50 states and DC. Local income taxes are excluded, and any state-specific simplification stays available in the card without taking over the whole page.
Quick read
51
Jurisdictions covered
9
No income tax
21
FERS-exempt states
24
With model notes
Start with the badges. Open the model note only when you want the edge-case or simplification behind the quick answer.
Quick filters
No State Income Tax
These states give the fastest possible answer: state income tax is $0 for residents, so pension, TSP, and Social Security all stay free from state income tax in the projection.
Detailed Rules
Each card gives the quick treatment answer first. Open the model note only when you want the nuance behind the approximation.
Defined-benefit pension fully exempt
Defined-contribution distributions taxable
Fully exempt
Only defined-benefit (FERS annuity) is exempt. TSP and other defined-contribution distributions are fully taxable.
$2,500/return government pension deduction
Taxable after standard deduction
Fully exempt
$6,000/taxpayer civil service exclusion
Fully taxable
Fully exempt
Fully taxable
Fully taxable
Fully exempt (R&TC §17140.5 — CA does not tax SS)
SDI (State Disability Insurance) employee payroll tax of 1.1% on wages is modeled in addition to the income tax.
$20k subtraction under 65; $24k age 65+ (per person)
Same subtraction as pension
Fully exempt
Deduction phases out $75k→$100k (single) / $100k→$150k (MFJ)
Same phaseout as pension
Exempt below $75k/$100k AGI (binary cliff, no phaseout)
Social Security exemption uses a binary cliff — either fully exempt or fully taxable, with no gradual phaseout. Pension/TSP deduction uses linear phaseout between thresholds.
$12,500 exclusion age 60+ or $2,000 under 60
Same exclusion as pension
Fully exempt
Fully taxable — no retirement exemptions
Fully taxable
Fully taxable
$35,000 exclusion under 62; $65,000 age 62+
Same exclusion as pension
Fully exempt
Rate is decreasing annually under a phased flat-tax reform toward ~4.99%.
Fully exempt — public pension (HRS §88-91)
Fully taxable
Fully exempt
Idaho retirement deduction covers CSRS only, not FERS
Fully taxable
Fully exempt
Idaho's retirement deduction applies only to CSRS (state/public pensions). FERS pension is fully taxable.
Fully exempt (35 ILCS 5/203)
Fully exempt
Fully exempt
$16,000 deduction age 62+, reduced by SS received
Same deduction as pension
Fully exempt
County income tax is not modeled. Deduction uses a household-level approximation because retirement income is modeled as a combined stream.
Exempt — age 55+ household approximation
Exempt — age 55+ household approximation
Fully exempt
Pension and TSP exemption uses a household-level age-55+ approximation. Disability and survivor eligibility paths are not modeled.
Federal civil service retirement income exempt
Exempt as federal civil service retirement income
Fully exempt
Up to ~$31,110/taxpayer exclusion (household approx, MFJ)
Same exclusion as pension
Fully exempt
Exclusion uses a household-level approximation. Enhanced pre-1998 service exclusions are not modeled.
FERS civil service pension exempt (R.S. 47:293)
Fully taxable
Fully exempt
Up to $48,216 deduction, reduced by SS received
Qualifies for same deduction as pension
Fully exempt
AGI phaseout above $125k/$250k is not modeled; deduction assumed fully available. Actual benefit phases out for high-income retirees.
Up to $34,300/person age 65+ exclusion
Same exclusion as pension
Fully exempt
County/local piggyback tax (~3%) is approximated at a typical average rate. Actual rate varies by county.
Exempt — federal civil service annuity (MGL ch. 62)
Fully taxable
Fully exempt
Deduction by birth year: Tier 1 (<1946) up to $65,897; Tier 2 (1946–52, 67+) std deduction; Tier 3 (1953–66) up to $49,423; Tier 4 (1967+) none
Fully taxable — not a qualifying pension (MI Letter Ruling 2025-1)
Fully exempt
Birth-year tier approximated using Person A's age. TSP is excluded from all pension deduction tiers per Michigan Letter Ruling 2025-1.
Fully taxable
Fully taxable
Exempt below $84,490/$108,320 AGI; phases out 10% per $4k above threshold
Retirement income fully exempt
Fully exempt
Fully exempt
Fully taxable — MO pension deduction covers only state/local plans
Fully taxable
Fully exempt
Missouri's pension deduction applies only to state and local government plans, not to FERS. FERS pension and TSP are fully taxable.
Taxable — age 65+ subtraction $5,660/taxpayer
Fully taxable
Treated as fully exempt (simplified)
Montana's own standard deduction ($14,520 single / $29,040 MFJ per SB 399) is applied. Social Security is treated as fully exempt — a simplification that may differ for high-income filers.
Exempt — federal civil service retirement (LB 754)
Exempt as federal civil service retirement income
Fully exempt (effective TY 2025)
Exclusion up to $100k (MFJ) / $50k (single); phases out at higher incomes
Same exclusion as pension
Fully exempt
Pension/TSP exclusion phases out at higher income levels.
Age 65+ retirement deduction $8,000/person
Same deduction as pension
Exempt below $100k/$150k AGI (hard cliff, no phaseout)
Income gate for the age-65 deduction ($28.5k/$51k) is not modeled — most FERS retirees exceed it. The Social Security cliff is binary: fully exempt below threshold, fully taxable above.
Fully exempt — federal civil service pension (§612(c)(3))
$20,000/person exclusion age 59½+
Fully exempt
Taxable after standard deduction
Taxable after standard deduction
Fully exempt
The Bailey exemption (for federal employees vested before August 12, 1989) is not modeled.
Taxable — but wide 0% bracket covers most moderate income
Taxable — wide 0% bracket applies
Fully exempt
Wide 0% bracket ($48,475 single / $80,975 MFJ) means most moderate retirement income is effectively untaxed. Top rate applies only to income above those thresholds.
Fully taxable — no retirement exemptions
Fully taxable
Fully taxable
$10,000/taxpayer exclusion for qualifying pension
Qualifies for same exclusion as pension
Fully exempt
Fully taxable (pre-1991 service subtraction not modeled)
Fully taxable
Fully exempt
The pre-October-1991 service subtraction is not modeled — it requires service history data not available in the calculator. Federal tax deduction (up to $4,250/$8,500) is also not modeled.
Fully exempt
Fully exempt
Fully exempt
Up to $50,000/person modification (income-gated; FRA assumed reached)
Same modification as pension
Fully exempt
AGI income thresholds ($107k/$133.75k) are not modeled; modification assumed fully available. Actual benefit phases out for high-income retirees.
$3,000 under 65 or $15,000 age 65+ deduction/taxpayer
Qualifies for same deduction as pension
Fully exempt
Rate decreasing annually as part of a phased reform toward 6.0%.
Fully taxable
Fully taxable
Effectively exempt via 4.5% nonrefundable credit (= tax rate)
SS credit phases out above $54k/$90k state taxable income. High-income retirees may see partial SS taxation not fully reflected in the model.
$10,000 exclusion applied when SS = 0; SS exemption chosen when SS > 0
Same exclusion as pension (when SS = 0)
Exempt when SS > 0 (heuristic — mutually exclusive with pension exclusion)
Vermont's SS exemption and pension exclusion are mutually exclusive. FERSCalc applies a heuristic: choose the SS exemption when SS income > 0 (typically more valuable for FERS retirees), otherwise apply the $10,000 pension exclusion.
$12,000 deduction/person age 65+
Generally taxable
Generally taxable
$2,000/taxpayer exclusion (WV Code §11-21-12)
Fully taxable
Fully exempt
Rate decreasing annually.
Age 67+ exclusion: $24,000 single / $48,000 MFJ
Same exclusion as pension
Fully exempt
Standard deduction phases out above ~$18k (single) / $26k (MFJ) — most retirees receive $0. The age-67+ exclusion cannot be combined with Wisconsin tax credits in the same year.
Important
FERSCalc applies 2025-law baselines with intentional simplifications because the per-person precision some state rules require is not available in the projection inputs.
Use this page for fast planning context, then verify the exact filing result with a CPA or tax advisor before making final retirement decisions.
