Utah

Social Security benefits are included in the taxable income of this state just as much as they’re taxed at the federal level. But with 2021, there has been a nonrefundable available tax credit for Social Security benefits. But there is a calculated credit where the Utah income tax rate is multiplied (currently 4.95%) by the amount of Social Security benefits included in the federal adjusted gross income (AGI).

For each dollar, the total credit amount is reduced by $0.025, by which the taxpayer’s modified AGI exceeds $25,000 for a married senior that’s filing a separate tax return, and $30,000 for a single filer, and also $50,000 for a married couple that files a joint return or a head-of-household filer.