Does West Virginia tax Social Security in 2026?

No. The phase-out completed: beginning with tax year 2026, Social Security benefits are 100% exempt from West Virginia income tax at every income level.

What about my 2025 West Virginia return?

For tax year 2025 (filed in early 2026), 65% of federally taxable benefits were exempt — the final partial year before full exemption.

Are my benefits still taxed by the federal government?

Yes. West Virginia’s exemption does not change federal treatment. Up to 85% of your benefits can still be federally taxable once provisional income exceeds $34,000 (single) or $44,000 (married filing jointly); the lower tier begins at $25,000 and $32,000.

West Virginia (WV) • 2026 Tax Year

Does West Virginia Tax Social Security?

West Virginia no longer taxes Social Security: a three-year phase-out (35% exempt for 2024, 65% for 2025) reaches 100% exemption beginning with tax year 2026.

State Tax Rate

No SS tax (fully phased out for 2026)

Status

100% exempt beginning tax year 2026

What West Virginia's exemption does and doesn't cover

Scope of the exemption

Beginning tax year 2026, 100% of Social Security benefits are exempt from West Virginia income tax — no age test, no income limit.
The exemption is state-only. Benefits remain federally taxable: up to 85% can be included in federal taxable income once provisional income passes $25,000 (single) or $32,000 (married filing jointly).
Tax year 2025 was the final partial year — 65% exempt — so a 2025 return filed in early 2026 is not covered by the full exemption.

Key facts about West Virginia and Social Security

The 2024 law phased out West Virginia’s Social Security tax over three years: 35% exempt (2024) → 65% (2025) → 100% (2026).

Tax year 2026 is the first year West Virginia benefits are fully exempt for every income level.

Before the phase-out, WV exempted benefits only below $50,000/$100,000 AGI.

West Virginia is the most recent state to finish exempting benefits, which is why many 2025-vintage guides still show it as a taxing state.

Expert Strategy

Tax-smart strategy for West Virginia residents

West Virginia is the one state where the year you realize income still matters for the transition itself: 2025 was 65% exempt and 2026 is fully exempt, so income pulled forward into 2025 met a different rule than the same income in 2026. Going forward the state question is settled, which means your claiming decision here is driven almost entirely by federal provisional income and longevity — not by state tax. That is a simpler problem than most states face, but it is not a smaller one: the federal 85% inclusion still turns on when you claim and how you sequence withdrawals.

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