Updated September 5, 2026. Quick answer: No. Ohio deducts Social Security and Tier 1 railroad retirement benefits from state taxable income.
More Ohio IT 1040 and schedule lines, one by one: IT 1040 line 2b, Adjustments line 16 and Credits line 4.
The state’s income tax schedule: the Ohio tax brackets for 2026.
Confidence note: high. This page is scoped to Social Security taxation specifically. For the state’s full retirement-tax picture (pensions, tax rates, estate and probate), see how Ohio taxes retirement income generally.
How Ohio taxes Social Security benefits
| State personal income tax | Yes |
|---|---|
| Social Security treatment | Not taxed |
| How it works | Ohio Rev. Code § 5747.01(A)(5)(a) allows a deduction, to the extent not already excluded, for “benefits under Title II of the Social Security Act and tier 1 railroad retirement,” with no income limit. |
| Income threshold / phase-out | No income threshold or age test; full exemption at every income level. |
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How our partner relationships workFigures verified against Ohio Revised Code § 5747.01 (codes.ohio.gov) on September 29, 2026.
Statute and sources
Governing citation: Ohio Rev. Code § 5747.01(A)(5)(a).
Read September 5, 2026.
Related: how Ohio taxes retirement income generally · does Ohio tax Roth conversions? · Roth conversion taxes, all 51 jurisdictions.
General information drawn from each state’s own published statutes and revenue-department guidance, not legal, tax or financial advice. Figures and exemption amounts are current as of the date in the quick answer, are set by state law, and can change by future legislation; any pending bill named on this page is not yet law. This page cannot see your own return, which governs. We are not a law firm, a tax adviser, or a fiduciary, and this is not personalized advice.