No. Starting with tax year 2026, West Virginia does not tax Social Security benefits for any resident, no matter your income. The state finished a three-year phase-out under House Bill 4880, and 2025 was the last year higher-income residents owed any state tax on a portion of their benefits.
How the Full Exemption Was Reached
West Virginia begins its state income tax calculation with your federal adjusted gross income. Before the phase-out, residents got a 100 percent deduction for Social Security only if their federal AGI was at or below $50,000 (single) or $100,000 (married filing jointly). Anyone above those thresholds owed state tax on whatever portion the federal government treated as taxable.1West Virginia Legislature. West Virginia Code 11-21-12 – West Virginia Adjusted Gross Income of Resident Individual
House Bill 4880, passed in 2024, closed that gap with a decreasing modification for income above the thresholds:2West Virginia Legislature. West Virginia Legislature HB 4880 Committee Substitute
- Tax year 2024: 35 percent of federally taxable benefits subtracted.
- Tax year 2025: 65 percent subtracted.
- Tax year 2026 and after: 100 percent subtracted.
Lower-income residents were already fully exempt under the original rule, and the phase-out now brings everyone else to the same 100 percent deduction.3West Virginia Tax Division. Senior Citizen Social Security Modification
Which Benefits Are Covered
The exemption applies to all benefits paid under Title 42, Chapter 7 of the United States Code. That covers retirement benefits, Social Security Disability Insurance, survivor benefits paid to a widowed spouse or dependent children, and spousal benefits.1West Virginia Legislature. West Virginia Code 11-21-12 – West Virginia Adjusted Gross Income of Resident Individual If any portion of those payments is included in your federal AGI, the state deduction removes it from your West Virginia taxable income.
Supplemental Security Income works differently. SSI is need-based and is not included in federal AGI, so it never appears on your federal return and is never subject to West Virginia income tax. You do not need to claim any state exemption for SSI.
Federal Tax Still Applies
West Virginia’s exemption does not touch federal tax. The IRS uses a figure called combined income — your AGI without Social Security, plus tax-exempt interest, plus half of your total benefits — to decide how much is federally taxable.4Social Security Administration. Must I Pay Taxes on Social Security Benefits?
For single filers: under $25,000, none of your benefits are federally taxable; $25,000 to $34,000, up to 50 percent; above $34,000, up to 85 percent. For married couples filing jointly: under $32,000, none; $32,000 to $44,000, up to 50 percent; above $44,000, up to 85 percent.5Office of the Law Revision Counsel. 26 USC 86 – Social Security and Tier 1 Railroad Retirement Benefits
These federal thresholds are not indexed to inflation, so cost-of-living increases push more retirees across them each year. If your combined income stays below the applicable threshold, none of your benefits are federally taxable and the West Virginia deduction has no practical effect on your return, because there is nothing to subtract.
Other Retirement Income Is Still Taxed
Your Social Security is exempt, but other retirement income is not. Required minimum distributions from traditional IRAs and employer plans are included in federal AGI and flow through to your West Virginia return.6Internal Revenue Service. Retirement Plan and IRA Required Minimum Distributions FAQs Most account holders must begin RMDs in the year they turn 73.
West Virginia taxes personal income at rates from 2.22 percent on the first $10,000 of taxable income up to 4.82 percent on income above $60,000.7West Virginia Tax Division. About the Income Tax Rate Cut A large distribution can also raise your federal combined income enough to push more of your Social Security benefits into the federally taxable range. The state exemption still zeroes those benefits out on your West Virginia return, but your federal bill could rise.
Claiming the Exemption on Your Return
The exemption is not automatic. You claim it on West Virginia Schedule M, filed with Form IT-140, which adjusts your federal AGI for state-specific deductions. The Social Security modification goes on Line 34.8West Virginia Tax Division. West Virginia Schedule M – Modifications to Adjusted Gross Income
You will need Form SSA-1099, which the Social Security Administration mails each January. Box 5 shows your net benefits for the year.9Internal Revenue Service. Social Security Income Find the amount that ended up in taxable income on your federal return; for 2026, enter that full federally taxable amount on Line 34 as a subtraction. The result carries to your IT-140 and reduces your West Virginia taxable income.
If you are filing or amending a 2024 or 2025 return, the partial percentages of 35 percent and 65 percent still apply to the portion above the $50,000 or $100,000 income thresholds. Check the instructions for the tax year you are filing.3West Virginia Tax Division. Senior Citizen Social Security Modification