Is social security benfits taxed in wv.

[JulieS]

Yes,  for this year. If your  social security is taxable on your federal return, the same amount will be taxable on your West Virginia tax return. 

A new law was passed to change that, but it is effective January 1, 2020. That means your social security may be taxed on this season's state return, but the one you file next year will not tax your social security benefits. 

Social security benefits are not always taxed on the federal return. Up to 85% of your social security can be added to your taxable income, depending on the amount of additional income on your tax return. 

[Hoppybhs]

Social Security Income Decreasing Modification

(A) For taxable years beginning on and after January 1, 2020, 35 percent of the amount of social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year is allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(D) of this code. W. Va. Code § 11-21-12(c)(8).

(B) For taxable years beginning on or after January 1, 2021, 65 percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year is allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(D) of this code. W. Va. Code § 11-21-12(c)(8).

(C) For taxable years beginning on or after January 1, 2022, 100 percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year is allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(D) of this code. W. Va. Code § 11-21-12(c)(8).

(D) Exception. The deductions allowed by Paragraphs (A), (B) and (C), above are allowable only when the federal adjusted gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single individual or a married individual filing a separate return. W. Va. Code § 11-21-12(c)(8).

[ldawn513]

My question is related but for a more current tax year. I thought that social security is not taxable  for joint filers making under $100k in 2023, but the turbo tax program is taxing it since it was taxable on the federal return. This doesn’t seem correct. Does the WV tax program need updated?  Does anyone know?