현재 7개의 주(Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming)에서는 소득세 자체가 없습니다. 또한 다른 2개주(Hampshire and Tennessee)에서는 배당금과 이자 소득(dividends and interest)에 대해서만 소득세를 부과합니다.
나머지 41개주중 대부분의 주에서 소셜 연금에 대해서는 소득세를 부과하지 않고, 펜션이나 401K나 IRA 등의 개인연금에 대해서 어느정도 소득을 공제 또는 면제(deduction or exemption)해 주고 있습니다.
소셜 연금(Social Security Income)에 대한 택스는?
소셜 연금의 경우, 대부분 주에서는 택스가 없습니다. 택스가 있는 13개 주 중에서도 7개 주는 소셜 연금 소득을 공제 또는 면제(deduction or exemption)해 주고 있습니다. 결론적으로 소셜 연금 소득에 세금을 받는 주는 총 6개 주(Minnesota, North Dakota, Nebraska, Rhode Island, Vermont and West Virginia)입니다.
State Taxation of Retirement Income
소셜 연금과 달리 401K나 IRA 같은 은퇴 계좌의 경우는 조금 다릅니다. 22개 주에서 은퇴 소득에 대한 혜택이 전혀 없습니다. 하지만 펜션(pension)의 경우, 9개의 주에서 government pension에 대한 혜택이 없고, 16개의 주에서 private employer pension에 대한 혜택이 없습니다.
소셜연금과 은퇴연금에 대한 각주의 혜택은 아래와 같습니다.
| STATE | STATE TAX OF SOCIAL SECURITY INCOME | STATE TAX OF PENSION INCOME |
| Alabama | Not taxed | Exemption for defined benefit plans |
| Alaska | No individual income tax | No individual income tax |
| Arizona | Not taxed | Generally taxable |
| Arkansas | Not taxed | Exempt to certain level |
| California | Not taxed | Generally taxable |
| Colorado | Exempt to a certain level; age restrictions apply | Exempt to a certain level; age restrictions apply |
| Connecticut | Exemption based on adjusted gross income (AGI) | Generally taxable (beginning in 2019, exempt to a certain level; income restrictions apply) |
| Delaware | Not taxed | Exempt to a certain level; age restrictions apply |
| District of Columbia | Not taxed | Generally taxable |
| Florida | No individual income tax | No individual income tax |
| Georgia | Not taxed | Exempt to a certain level; age restrictions apply |
| Hawaii | Not taxed | Distributions are partially exempt |
| Idaho | Not taxed | Generally taxable |
| Illinois | Not taxed | All income from federally qualified pension plans are generally exempt |
| Indiana | Not taxed | Generally taxable |
| Iowa | Not taxed | Exempt to a certain level; age restrictions apply |
| Kansas | Exemption based on AGI | Generally taxable |
| Kentucky | Not taxed | Exempt to a certain level |
| Louisiana | Not taxed | Exempt to a certain level; age restrictions apply |
| Maine | Not taxed | Exempt to a certain level |
| Maryland | Not taxed | Exempt to a certain level; age restrictions apply |
| Massachusetts | Not taxed | Generally taxable |
| Michigan | Not taxed | Exempt to a certain level; age restrictions apply |
| Minnesota | Exempt to a certain level | Generally taxable |
| Mississippi | Not taxed | Not taxed |
| Missouri | Exemption based on AGI | Exempt to a certain level; income restrictions apply |
| Montana | Exemption based on AGI | Exempt to a certain level; income restrictions apply |
| Nebraska | Exemption based on AGI | Generally taxable |
| Nevada | No individual income tax | No individual income tax |
| New Hampshire | Only dividends and interest are taxable | Only dividends and interest are taxable |
| New Jersey | Social Security excluded from gross income | Exempt to a certain level; age and income restrictions apply |
| New Mexico | Taxed | Exempt to a certain level; age and income restrictions apply |
| New York | Not taxed | Exempt to a certain level; age restrictions apply |
| North Carolina | Not taxed | Generally taxable |
| North Dakota | Taxed | Generally taxable |
| Ohio | Not taxed | Credits for pension distribution or income allowed; age restrictions apply |
| Oklahoma | Not taxed | Exempt to a certain level |
| Oregon | Not taxed | Credit for pension distribution or income allowed; age and income restrictions apply |
| Pennsylvania | Not taxed | Not taxed; age restrictions apply |
| Rhode Island | Exemption based on AGI | Exempt to a certain level; age and income restrictions apply |
| South Carolina | Not taxed | Exempt to a certain level; age restrictions apply |
| South Dakota | No individual income tax | No individual income tax |
| Tennessee | Only dividends and interest are taxable | Only dividends and interest are taxable; exemption available with age and income restrictions |
| Texas | No individual income tax | No individual income tax |
| Utah | Taxed | Partial credit for retirement income allowed; age and income restrictions apply |
| Vermont | Taxed | Generally taxable |
| Virginia | Not taxed | Exempt to a certain level; age and income restrictions apply |
| Washington | No individual income tax | No individual income tax |
| West Virginia | Taxed | Generally taxable |
| Wisconsin | Not taxed | Exempt to a certain level; age and income restrictions apply |
| Wyoming | No individual income tax | No individual income tax |
State Tax Treatment of Social Security, Pension Income
소셜연금과 은퇴연금에 대한 각주의 세금 부과는 아래와 같습니다.
| STATE | SOCIAL SECURITY INCOME | PENSION INCOME |
| Alabama | State computation not based on federal. Social Security benefits excluded from taxable income. | Payments from defined benefit plans exempt. |
| Alaska | No individual income tax. | No individual income tax. |
| Arizona | Social Security benefits subtracted from federal AGI. | Individual taxpayer’s pension income is generally taxable. |
| Arkansas | State computation not based on federal. Social Security benefits excluded from taxable income. | Up to $6,000 total in retirement pay benefits and benefits received from an individual retirement account (IRA) is exempt. |
| California | Social Security benefits subtracted from federal AGI. | Individual taxpayer’s pension income is generally taxable. |
| Colorado | Pension income, including Social Security benefits, up to $24,000 may be subtracted from federal taxable income by those 65 and older, and up to $20,000 by those 55 through 64 years old. | An individual taxpayer 55 through 64 years old can exclude up to $20,000 ($24,000 for a taxpayer aged 65 or older) in pension and annuity income. |
| Connecticut | Joint filers and heads of households with AGIs under $60,000 ($100,000 beginning in 2019), and single filers and married taxpayers filing separately with AGIs under $50,000 ($75,000 beginning in 2019); deduct from federal AGI all Social Security income included for federal income tax purposes. Joint filers and heads of households with AGIs over $60,000, and single filers and married taxpayers filing separately with AGIs over $50,000, deduct the difference between the amount of Social Security benefits included for federal income tax purposes and the lesser of 25 percent of Social Security benefits received or 25 percent of the excess of the taxpayer’s provisional income in excess of the specified base amount under IRC Sec. 86(b)(1). | Individual taxpayer’s pension income is generally taxable (beginning in 2019, an individual taxpayer may deduct 14% of retirement income (increased gradually to 100% for 2025) if federal AGI is below (1) $75,000 for single filers, married taxpayers filing separately, and heads of households; and (2) $100,000 for married taxpayers filing jointly) |
| Delaware | Social Security benefits subtracted from federal AGI. | An individual taxpayer younger than 60 may deduct pension amounts of up to $2,000, and a taxpayer 60 or older may deduct up to $12,500. Eligible amounts for a taxpayer 60 or older include dividends, capital gains, interest, rental income, and distributions from qualified retirement plans. |
| District of Columbia | Social Security benefits subtracted from federal AGI. | Individual taxpayer’s pension income is generally taxable. |
| Florida | No individual income tax. | No individual income tax. |
| Georgia | Social Security benefits subtracted from federal AGI. | An individual taxpayer age 62 to 64 may exclude up to $35,000 of retirement income; an individual 65 or older may exclude up to $65,000. Up to $4,000 of the maximum exclusion amount may be earned income. |
| Hawaii | Social Security benefits subtracted from federal AGI. | Distributions derived from employer contributions to pensions and profit-sharing plans are exempt. |
| Idaho | Social Security benefits subtracted from federal AGI. | Individual taxpayer’s pension income is generally taxable. |
| Illinois | Social Security benefits subtracted from federal AGI. | Income from federally qualified retirement plans, IRAs, retirement payments to a retired partner, and certain capital gains on employer securities are excluded. |
| Indiana | Social Security benefits subtracted from federal AGI. | Individual taxpayer’s pension income is generally taxable. |
| Iowa | Social Security benefits subtracted from federal AGI. | Married taxpayers age 55 or older filing a joint return may exclude up to $12,000 ($6,000 for an unmarried taxpayer) of pension benefits and other retirement pay. A special rule applies to a spouse filing separately. |
| Kansas | Taxpayers with a federal AGI of $75,000 or less are exempt from any state tax on their Social Security benefits. | Individual taxpayer’s pension income is generally taxable. |
| Kentucky | Social Security benefits subtracted from federal AGI. | Up to $41,110 of retirement income from a pension plan, annuity contract, profit-sharing plan, retirement plan or employee savings plan, including IRA amounts and other similar income, is exempt. |
| Louisiana | Social Security benefits subtracted from federal AGI. | Up to $6,000 of the pension and annuity income of an individual taxpayer 65 or older is exempt. |
| Maine | Social Security benefits subtracted from federal AGI. | A recipient of retirement plan benefits under an employee retirement plan or an IRA may generally subtract from federal AGI the lesser of: –$10,000, reduced by the total amount of the recipient’s Social Security benefits and Railroad Retirement benefits paid; or –The aggregate of retirement plan benefits received by the recipient under employee retirement plans or IRAs and included in the individual’s federal AGI. |
| Maryland | Social Security benefits subtracted from federal AGI. | Up to $29,900, generally, in pension income (except income from an IRA, SEP or Keogh) is excludable for an individual taxpayer age 65 or older. |
| Massachusetts | Social Security benefits subtracted from federal AGI. | Individual taxpayer’s pension income is generally taxable. |
| Michigan | Social Security benefits subtracted from federal AGI. | For individuals born prior to 1946, up to $50,509 in pension and retirement income is deductible on a single return ($101,019 on a joint return). Individuals born from January 1, 1946, to January 1, 1951, can deduct up to $20,000 ($40,000 on a joint return) against all income, but cannot deduct pension and retirement benefits. For individuals born between January 2, 1951, and December 31, 1952, up to $20,000 in pension and retirement income is deductible on a single return ($40,000 on a joint return) in lieu of claiming the social security deduction and personal exemption. |
| Minnesota | Social Security benefits up to $4,500 for joint filers, $3,500 for single and head of household filers, and $2,250 for married taxpayers filing separately may be subtracted from federal taxable income. The subtraction is reduced by 20% of provisional income over specified income thresholds. | Individual taxpayer’s pension income is generally taxable. |
| Mississippi | State computation not based on federal. Social Security benefits exempt in total. | Retirement allowances, pensions, annuities or “optional retirement allowances” (income from Keogh plan, IRA or deferred compensation plan) are exempt. |
| Missouri | Social Security benefits that are included in federal AGI may be subtracted. Married couples with Missouri AGI greater than $100,000 and single individuals with Missouri AGI greater than $85,000, may qualify for a partial deduction. | Combined return filers with Missouri AGI less than $32,000, single filers with Missouri AGI less than $25,000, and married filers filing separately with Missouri AGI less than $16,000 may deduct $6,000 ($12,000 combined filers) of their private retirement benefits, to the extent the amounts are included in their federal AGI. Partial exemptions available to taxpayers with income levels above the AGI limits listed above. |
| Montana | Separate calculation to determine taxable Social Security benefits. Benefits exempt if income is $25,000 or less for single filers or heads of households, $32,000 for married taxpayers filing jointly, and $16,000 for married taxpayers filing separately. | For an individual taxpayer, up to $4,110 of pension and annuity income is exempt (reduced by $2 for every $1 of federal AGI that exceeds $34,262). |
| Nebraska | Social Security benefits subtracted if taxpayer’s federal AGI is less than or equal to $58,000 for joint filers or $43,000 for all other filers. | Individual taxpayer’s pension income is generally taxable. |
| Nevada | No individual income tax. | No individual income tax. |
| New Hampshire | Only dividends and interest are taxable. | Only dividends and interest are taxable. |
| New Jersey | State computation not based on federal. All Social Security benefits are excluded by statute from gross income. Taxpayers age 62 or older who did not receive Social Security benefits, but would have been eligible for benefits, may qualify for a special exclusion of up to $6,000 for joint filers, heads of household, or surviving spouses; or up to $3,000 for single filers or married taxpayers filing separately. | Taxpayers age 62 or older with total income of $100,000 or less may exclude pensions, annuities, or IRA withdrawals of up to $40,000 for joint filers; $20,000 for married taxpayers filing separately; or $30,000 for a single taxpayer, a head of household, or a qualifying widow(er). Taxpayers who did not claim the maximum pension exclusion amount because pension income was less than the maximum exclusion amount for the taxpayer’s filing status may use the unclaimed portion of the pension exclusion to exclude other types of income. |
| New Mexico | State computation begins with federal AGI. No subtraction. | An individual taxpayer age 65 or older may exempt up to $8,000 of income (100% of income if age 100 or older and not claimed as a dependent on another return), including pension income, depending upon the individual’s filing status and federal AGI. Joint filers and head-of-household filers with AGI over $51,000, married taxpayers filing separately with AGI over $25,500, and single filers with AGI over $28,500 are not eligible for this exemption. |
| New York | Social Security benefits subtracted from federal AGI. | For an individual taxpayer age 59½ or older, $20,000 of pension and annuity income is exempt. |
| North Carolina | Social Security benefits subtracted from federal taxable income. | Individual taxpayer’s pension income is generally taxable. |
| North Dakota | State computation begins with federal taxable income. No subtraction. | Individual taxpayer’s pension income is generally taxable. |
| Ohio | Social Security benefits subtracted from federal AGI. | A recipient of retirement income with an AGI of less than $100,000 may claim an annual credit ranging from $25 to $200, depending on the amount of retirement income received during the year. In lieu of the retirement income credit, taxpayers with an AGI of less than $100,000 receiving a lump-sum distribution on account of retirement (no age requirement) may claim a credit calculated using a formula based on the amount of retirement income received and the taxpayer’s expected remaining life. Finally, in lieu of the $50 senior citizen income credit (credit eligibility is dependent on age not retirement income), an individual taxpayer age 65 or older with an AGI of less than $100,000 may claim a credit for a lump-sum distribution from a retirement, pension or profit-sharing plan equaling $50 times the taxpayer’s expected remaining life years. |
| Oklahoma | Social Security benefits subtracted from federal AGI. | Up to $10,000 of retirement benefits from a private pension is exempt for an individual taxpayer, but not to exceed the amount included in federal AGI. |
| Oregon | Social Security benefits subtracted from federal taxable income. | An individual taxpayer age 62 or older with household income of less than $22,500 ($45,000 for joint filers), Social Security and/or Railroad Retirement benefits of less than $7,500 ($15,000 for joint filers), and household income plus Social Security and/or Railroad Retirement Board benefits of less than $22,500 ($45,000 for joint filers) may claim a credit for pension income equal to the lesser of 9 percent of the individual’s net pension income or the individual’s state personal income tax liability. |
| Pennsylvania | State computation not based on federal. Social Security benefits not included in state taxable income. | Retirement benefits received from eligible employer-sponsored retirement plans are generally exempt, including distributions from employer-sponsored deferred compensation plans, pension or profit sharing plans, 401(k) plans, thrift plans, thrift savings plans, and employee welfare plans. Distributions from an IRA are not taxable if the payments are received, including lump sum distributions, on or after reaching the age of 59½. |
| Rhode Island | Social Security benefits subtracted from federal AGI if federal AGI is $81,575 or less for single, head of household, or married filing separate taxpayers; or $101,950 or less for married filing joint or qualified widow(er) taxpayers. | Taxpayers who have reached the social security retirement age are eligible for a $15,000 exemption on their retirement income. This exemption applies to single taxpayers with federal AGI less than $80,000 and for joint taxpayers with federal AGI less than $100,000 that are otherwise qualified. |
| South Carolina | Social Security benefits subtracted from federal taxable income. | An individual taxpayer receiving retirement income may deduct up to $3,000. A taxpayer age 65 or older may deduct up to $10,000. |
| South Dakota | No individual income tax. | No individual income tax. |
| Tennessee | Only dividends and interest are taxable. | Only dividends and interest are taxable. Taxpayers 65 or older with total income from all sources of $37,000 or less ($68,000 or less for joint filers) are exempt. |
| Texas | No individual income tax. | No individual income tax. |
| Utah | State computation begins with federal AGI. No subtraction. | An eligible retiree age 65 or older is allowed a nonrefundable retirement credit of $450. The credit is phased out at 2.5 cents per dollar by which modified AGI exceeds $16,000 for married individuals filing separately, $25,000 for singles and $32,000 for heads of household and joint filers. |
| Vermont | State computation begins with federal taxable income (federal AGI beginning in 2018). No subtraction. | Individual taxpayer’s pension income is generally taxable. |
| Virginia | Social Security benefits subtracted from federal AGI. | A $12,000 deduction is available to an individual taxpayer born before 1939. For taxpayers 65 and older born after 1938, the deduction is reduced dollar for dollar for every $1 that the taxpayer’s adjusted federal AGI exceeds $50,000 (combined $75,000 for married taxpayers). |
| Washington | No individual income tax. | No individual income tax. |
| West Virginia | State computation begins with federal AGI. No subtraction. | Individual taxpayer’s pension income is generally taxable. However, subject to some qualification, an individual taxpayer who, by the last day of the tax year, has reached age 65 may deduct up to $8,000 to the extent that amount was includable in federal AGI. |
| Wisconsin | Social Security benefits subtracted from federal AGI. | Taxpayers age 65 or older may subtract up to $5,000 of income from a qualified retirement plan or from an IRA if federal AGI is less than $15,000 ($30,000 for married taxpayers). |
| Wyoming | No individual income tax. | No individual income tax. |
State income tax rates
현재 살고 있는 주의 소득세율이 어떻게 되는지 아래 링크에서 확인해 보십시요. 이미지를 클릭한 후, 좌측 하단에서 원하는 주를 선택하면 됩니다.
결론
주마다 소득세율이 다를뿐만아니라 소셜 연금과 개인 연금에 대한 세금도 다릅니다. 하지만 대부분의 주에서 소셜연금에 대한 택스가 없고, 많은 주에서 펜션과 401K나 IRA등의 개인 연금 소득을 공제 또는 면제(deduction or exemption)해 주고 있습니다.
따라서, 소득이 매우 높지 않다면 주정부 소득세는 큰 영향이 없습니다. 예를들어, 뉴저지의 경우 소셜연금에 대한 소득세는 없고, 2020년 부부가 공동으로 세금보고할 경우 펜션과 개인연금 소득 $100,000까지는 소득세가 없습니다.
소스: Deciding Where to Retire: Finding a Tax-friendly State to Call Home