Updated October 4, 2026. Quick answer: This table covers all 50 states and the District of Columbia: nine levy no income tax on these withdrawals, three exempt them, and the rest tax them with or without an exclusion. Every row comes from the state’s own tax documents, linked on the state’s page.
Whether your state taxes the dividends and interest is answered state by state: state tax on dividends and interest, by state.
Whether your state taxes the annuity income is answered state by state: state tax on annuity income, by state.
Whether each state taxes military retired pay is answered state by state: military retirement pay by state.
How the 50 states and the District of Columbia treat 401(k) and IRA withdrawals
Open a state’s page for the document quotes, the worked example and the 2026 changes.
| State | Treatment | Exclusion and rate |
|---|---|---|
| Florida | Not taxed | No personal income tax |
| Texas | Not taxed | No state income tax |
| Tennessee | Not taxed | No individual income tax on retirement distributions |
| Pennsylvania | Not taxed | Exempt after retirement age; 3.07 percent flat on taxable income |
| Illinois | Not taxed | Subtracted on Line 5; 4.95 percent flat on taxable income |
| California | Taxed | Follows federal treatment; graduated, top rate 12.30% |
| New York | Taxed, with an exclusion | Up to $20,000 excluded at 59½; top rate 10.9% |
| New Jersey | Taxed, with an exclusion | Up to $75,000 single or $100,000 joint at 62 or older, income of $150,000 or less |
| Massachusetts | Taxed | Taxed as most private plan income; 5.00% flat |
| Arizona | Taxed | Taxed; $2,500 subtraction for certain government pensions; 2.5% flat (2025) |
| North Carolina | Taxed | Taxed; starts from federal AGI; 3.99% for 2026 |
| Georgia | Taxed, with an exclusion | Up to $65,000 excluded per person at 65 or older; 4.99% for 2026 |
| Virginia | Taxed, with an exclusion | Age deduction up to $12,000 each; top rate 5.75% |
| Ohio | Taxed | Retirement income credit of at most $200; 2.75% above $26,050 for 2026 |
| Michigan | Taxed, with an exclusion | Birth-year subtraction up to $49,423 single (2025); 4.25% (2025) |
| Minnesota | Taxed | Taxed; low-income age subtraction; top rate 9.85% |
| Wisconsin | Taxed | $24,000 subtraction begins at 67; top rate 7.65% |
| South Carolina | Taxed, with an exclusion | Retirement deduction up to $3,000 under 65 and $10,000 at 65 or older; 6% top rate |
| Colorado | Taxed, with an exclusion | Pension subtraction up to $24,000 at 65 or older; 4.4% flat |
| Maryland | Taxed, with an exclusion | 401(k): exclusion up to $41,200 at 65 or older; IRA: none; 6.50% top rate |
| Washington | Not taxed | No individual income tax |
| Oregon | Taxed | No exclusion printed for 401(k) or IRA; 9.9% top rate |
| Indiana | Taxed | No exclusion printed; 2.95% for 2026 |
| Missouri | Taxed, with an exclusion | Up to $6,000 per spouse for private pensions, IRAs and 401(k) plans; 4.7% top rate |
| Kentucky | Taxed, with an exclusion | Up to $31,110 excluded per taxpayer (2025); 3.5% for 2026 |
| Alabama | Taxed, with an exclusion | Up to $6,000 per taxpayer excluded at 65 or older; 5% top rate |
| Louisiana | Taxed, with an exclusion | Up to $12,000 at 65 or older; 3% flat |
| Oklahoma | Taxed, with an exclusion | Up to $10,000 per individual; 4.75% top rate |
| Connecticut | Taxed, with an exclusion | Subtraction phased out by income; IRA 75% for 2025, 100% from 2026 |
| Nevada | Not taxed | No personal income tax; the Constitution bars one |
| Utah | Taxed | No subtraction printed; 4.45% from 2026 |
| Iowa | Conditional | Excluded at 55 or older, disabled, or a qualifying survivor; 3.8% flat |
| Mississippi | Not taxed | Retirement income exempt in total; early distributions taxable; 4% for 2026 |
| Kansas | Taxed | No private-plan subtraction; 5.58% above $23,000 |
| Alaska | Not taxed | No individual income tax |
| Arkansas | Taxed, with an exclusion | First $6,000 exempt per taxpayer; 3.7% top rate for 2026 |
| Delaware | Taxed, with an exclusion | Up to $12,500 excluded at 60 or older; 6.6% top rate |
| Washington, D.C. | Taxed | No subtraction printed for private plans; 10.75% top rate |
| Hawaii | Conditional | Employer-funded pension exempt; 401(k) and IRA may be taxed; 11.00% top rate |
| Idaho | Taxed | Deduction only for listed government plans; 5.3% flat |
| Maine | Taxed, with an exclusion | Up to $48,216 deduction per taxpayer; 7.15% top rate |
| Montana | Taxed | No exclusion since 2024; 5.65% top rate for 2026 |
| Nebraska | Taxed | No 401(k) or IRA exclusion; 5.20% top rate for 2025 |
| New Hampshire | Not taxed | No tax on wages; Interest and Dividends Tax repealed |
| New Mexico | Taxed, with an exclusion | Age 65 exemption up to $8,000, income-tested |
| North Dakota | Taxed | No private-plan exclusion; 2.50% top rate |
| Rhode Island | Taxed, with an exclusion | 401(k): up to $50,000 modified; IRA: none; 5.99% top rate |
| South Dakota | Not taxed | No state income tax |
| Vermont | Taxed | Exemption for government systems up to $10,000; 8.75% top rate |
| West Virginia | Taxed, with an exclusion | Up to $8,000 senior modification; 4.58% top rate for 2026 |
| Wyoming | Not taxed | No individual income tax statute |
Federal rules
Each state sits on top of the federal treatment, which the IRS explains in Publication 590-B, Distributions from Individual Retirement Arrangements and Publication 575, Pension and Annuity Income.
How to use the table
Start with the treatment column, then check the exclusion’s age and income conditions on the state page. A state that taxes withdrawals at a flat rate is easy to estimate; a state with graduated rates needs your other income.
Related: the full retirement taxes by state table, the Roth conversion table by state, and state tax on inherited IRA withdrawals.
Each figure in the table comes from the state’s own tax documents, linked at the bottom of the state’s page.
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Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.