Social Security benefits in West Virginia
Varies
Is Social Security Taxed in West Virginia?
Short answer: No. Starting in tax year 2026, West Virginia lets taxpayers subtract 100% of federally taxable Social Security at any income level. This completes the HB 4880 phase-out: AGI above $50,000 single / $100,000 joint could subtract 35% in 2024 and 65% in 2025; lower incomes were already fully exempt.
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 West Virginia
Varies
Individuals / Personal Taxes
No. Starting in tax year 2026, West Virginia lets taxpayers subtract 100% of federally taxable Social Security at any income level. This completes the HB 4880 phase-out: AGI above $50,000 single / $100,000 joint could subtract 35% in 2024 and 65% in 2025; lower incomes were already fully exempt.
Business justification
No. Starting in tax year 2026, West Virginia lets taxpayers subtract 100% of federally taxable Social Security at any income level. This completes the HB 4880 phase-out: AGI above $50,000 single / $100,000 joint could subtract 35% in 2024 and 65% in 2025; lower incomes were already fully exempt. 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