State Social Security benefit tax laws have become increasingly unpopular, leading many states that had taxes to slowly phase them out. As of 2026, another state has eliminated its Social Security benefit tax completely.
This is a win for residents. But some may not notice a huge change compared to the last few years.
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West Virginia has officially ended its Social Security benefit tax
West Virginia has officially eliminated its Social Security benefits tax for all seniors as of the 2026 tax year. It began phasing out its benefit tax in 2022, when it exempted all seniors with federal adjusted gross incomes (AGIs) of $50,000 or less for single adults and $100,000 or less for married couples.
Beginning in 2024, it exempted 35% of Social Security benefits from state taxation for those with AGIs above these limits. That rose to 65% in 2025 and 100% in 2026.
If your taxable income falls below the above thresholds, you haven't had to pay benefit taxes in a few years, so you won't notice a change. Wealthier seniors will benefit from the law change, though it's important to keep in mind that they could still owe state benefit taxes on a portion of their checks when they file their 2025 tax return this year.
If you have any questions about whether you might owe any West Virginia state benefit taxes, check with an accountant in your area. They should be able to give you personalized advice on how this change will impact your tax liability.





