Social Security benefits in District of Columbia
Varies
Is Social Security Taxed in District of Columbia?
Short answer: No. D.C. subtracts the full federally taxable amount of Social Security and Tier 1 Railroad Retirement benefits on Form D-40. The 2026 booklet was not yet available, but the exclusion is in standing law (D.C. Code 47-1803.02).
Federally, up to 85% of benefits can be taxable depending on your combined income (IRS Pub 915); that part doesn't change by state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Social Security benefits in District of Columbia
Varies
Individuals / Personal Taxes
No. D.C. subtracts the full federally taxable amount of Social Security and Tier 1 Railroad Retirement benefits on Form D-40. The 2026 booklet was not yet available, but the exclusion is in standing law (D.C. Code 47-1803.02).
Business justification
No. D.C. subtracts the full federally taxable amount of Social Security and Tier 1 Railroad Retirement benefits on Form D-40. The 2026 booklet was not yet available, but the exclusion is in standing law (D.C. Code 47-1803.02). Federally, up to 85% of benefits can be taxable depending on your combined income (IRS Pub 915); that part doesn't change by state.
Category
- Personal Tax Deductions