How do state income taxes interact with federal Social Security benefit taxation for married vs single filers in 2026?
Executive summary
State taxation of Social Security benefits varies sharply by state and filing status: several states fully exempt federally taxable Social Security for many filers by AGI thresholds (for example, West Virginia phases out state tax so benefits are fully exempt in 2026 for many filers) while others tax benefits above set AGI limits; federal rules still allow up to 85% of benefits to be included in taxable income if provisional income exceeds federal thresholds (e.g., limits that trigger up to 85% inclusion are commonly cited as $34,000 and $44,000/ $44,000 and $34,000 in reporting) [1] [2] [3]. The 2026 federal landscape also changes standard deductions and a new age-based deduction that can reduce MAGI for retirees (standard deduction $16,100 single / $32,200 married filing jointly; new $6,000 deduction for 65+ phased by MAGI) which alters whether benefits become federally or state taxable [4] [5] [6].
1. How federal taxation of Social Security works and why filing status matters
Federal tax law determines whether Social Security benefits enter your federal taxable income through the “provisional income” test; if provisional income exceeds statutory thresholds, up to 85% of benefits can be taxed (reporting outlets restate the familiar cutpoints and the 85% ceiling) [2] [1]. Filing status matters because married taxpayers who file jointly face higher thresholds and different phase-in behavior than single filers; the commonly cited thresholds used in consumer reporting show married-joint tests and single-filer tests that yield different results for how much of benefits count as taxable at the federal level [2] [1].
2. Why 2026’s federal tax changes can change the Social Security tax picture
For 2026 the IRS adjusted the standard deduction to $16,100 for single filers and $32,200 for married couples filing jointly, and Congress created an age-targeted deduction (up to $6,000 for taxpayers 65+) that reduces taxable income and modified phase‑in ranges — all of which change taxpayers’ MAGI and provisional income and therefore whether Social Security benefits are taxed federally [4] [6] [5]. Those changes matter because lower reported taxable income or an allowed deduction can keep MAGI below the federal provisional-income thresholds and thereby reduce or eliminate federal taxation of benefits [5] [6].
3. State taxes on Social Security: patchwork rules and filing-status effects
States take different approaches. Some states fully exempt Social Security benefits for many taxpayers based on AGI thresholds that vary by filing status; for example, Connecticut exempts benefits for single filers with AGI under $75,000 and joint filers under $100,000, while West Virginia has been phasing out state taxation and by 2026 will allow full subtraction of federally taxable benefits for those meeting thresholds [7] [3] [8]. Other states provide partial exemptions or phaseouts with separate thresholds for single versus married filers; filing status therefore directly affects whether a retiree owes state income tax on the same Social Security check [7] [8].
4. Examples that illustrate married vs single differences
Published guides and state roundups show concrete differences: Connecticut’s exemption threshold is $75,000 AGI for single/separate filers and $100,000 for married filing jointly [7]. West Virginia’s legislation provides that single filers with AGI up to $50,000 and married filers up to $100,000 can exclude 100% of federally taxable benefits (with transitional percentages above those amounts until full exemption in 2026) [3]. These thresholds move the needle differently for identical Social Security benefits depending on whether taxpayers file single or jointly [3] [7].
5. Interaction effects — federal rules, state thresholds and new deductions
The interaction is cumulative: federal provisional‑income tests determine how much of benefits are federally taxable; state rules then decide whether that federally taxable portion is included in state taxable income or subtracted by state-specific exemptions. The 2026 increases in standard deductions and the temporary $6,000 age-based deduction can reduce federal MAGI and provisional income, which may keep both federal and state taxation of benefits lower or eliminate it — but state exemptions often use AGI or other state-specific definitions, so the federal deduction’s effect on state tax depends on how each state defines income [4] [6] [5] [3].
6. What’s uncertain or not covered in current reporting
Available sources do not list every state’s 2026 detailed AGI cutoffs or how each state will compute MAGI after the new federal deductions; comprehensive state-by-state 2026 rules are not included in the current set of reports provided here (not found in current reporting). Also, exact computations for a specific taxpayer (e.g., how the $6,000 deduction will change provisional income in a particular filing situation) require individual tax calculations and aren’t supplied by these general summaries (not found in current reporting).
7. Practical takeaway and next steps
If you or a spouse receive Social Security, compare federal provisional‑income tests and state exemption thresholds for your filing status; small changes to MAGI (from the higher standard deduction or the 65+ $6,000 deduction) can flip whether benefits are taxed at either level [4] [5] [6]. Consult your state revenue guidance for 2026 rules and run sample returns or speak to a tax advisor to see whether filing jointly or separately changes your combined federal and state tax on Social Security benefits [7] [3].
Sources cited: IRS and tax guides for 2026 rules [4] [6] [5], national reporting on federal taxation mechanics [2] [1], and state-by-state summaries showing filing-status thresholds [3] [7] [8].