Does District of Columbia tax pensions and retirement income?
Taxed, with narrow exceptions
Yes. The District taxes the taxable part of pensions and annuities that is in your federal adjusted gross income. Its return has a subtraction for D.C. and federal government survivor benefits for survivors 62 or older.
In the state's own words
Copied word for word from the official document linked below each quote:
“Include your taxable portion of pension/annuity in your federal adjusted gross income.”
“If you are an annuitant's survivor and 62 years of age or older as of December 31, 2025, enter the total survivor benefits (do not include Social Security survivor benefits).”
And Social Security?
No. On the D.C. return, the Social Security that is taxed on your federal return is one of the subtractions from income. The District of Columbia Social Security page quotes the rule.
Federal tax still applies
Whatever District of Columbia does, pensions, annuities and traditional IRA or 401(k) withdrawals are generally taxable on your federal return. See the federal tax brackets and, if you are 73 or older, the required minimum distribution calculator.
State rules change, and the details (age limits, income limits, which plans qualify) matter. Check with the D.C. Office of Tax and Revenue before you file or move.
Other states in the same group
Check our work
The answer above comes from this document. Follow the link and compare.
- 2025 D-40 Individual Income Tax Forms and InstructionsD.C. Office of Tax and Revenue. Read on November 12, 2026.