Does Utah tax Social Security?
Taxes Social Security for some people
Yes, but with a credit. Utah taxes Social Security, then gives a Social Security Benefits Credit that shrinks as income rises.
What the Utah State Tax Commission says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“You may qualify for this credit if you (or your spouse, if filing jointly) received taxable Social Security retirement, disability or survivor benefits.”
Details worth knowing
- You cannot take both this credit and Utah's Retirement Credit in the same year.
Federal tax is a separate question
Whatever Utah does, the IRS decides on its own how much of your benefit is taxable 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 Utah 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 Utah State Tax Commission before you file.
Other states where the answer is “taxes Social Security for some people”
Check our work
The answer above comes from this page. Follow the link and compare.
- 2025 TC-40 Individual Income Tax InstructionsUtah State Tax Commission. Read on November 12, 2026.