Does District of Columbia tax Social Security?
Does not tax 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.
What the D.C. Office of Tax and Revenue says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“Line 10 Taxable amount of social security and tier 1 railroad retirement Enter the amount from 1040 or 1040-SR.”
“15 Total subtractions from DC income, Lines 8-14.”
Federal tax is a separate question
Even though District of Columbia 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 District of Columbia 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 D.C. Office of Tax and Revenue 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 D-40 Individual Income Tax Forms and InstructionsD.C. Office of Tax and Revenue. Read on November 12, 2026.