Does California tax Social Security?
Does not tax Social Security
No. California excludes Social Security benefits from taxable income.
What the California Franchise Tax Board says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“California excludes U.S. social security benefits or equivalent Tier 1 railroad retirement benefits from taxable income.”
Federal tax is a separate question
Even though California does not tax it, the IRS can still tax part of your Social Security on your federal return. Whether it does depends on your other income. Our taxable Social Security calculator follows the IRS worksheet line by line, and this guide explains the rule.
You can ask Social Security to withhold federal tax from each payment. Withholding for California state tax, if you need it, is arranged with the state, not with Social Security. State rules change with new laws, so check with the California Franchise Tax Board before you file.
Other states where the answer is “does not tax Social Security”
Check our work
The answer above comes from this page. Follow the link and compare.
- 2025 Instructions for Schedule CA (540NR)California Franchise Tax Board. Read on November 12, 2026.