How Idaho taxes retirement income in 2026 — Social Security, pensions and IRA distributions — starting from the federal worksheet that decides how much of a benefit is taxable at all, then the state's own subtractions, cliffs and credits, on your figures.
Working income instead? The Idaho paycheck calculator covers wages.
Social Security in Idaho: Not taxed. The federal worksheet runs first — the state only ever sees the federally taxable portion, and most states then exempt it anyway.
From the gross benefit to the state tax, step by step: the federal worksheet, the state's inclusion, the pension subtraction, then the brackets.
| Social Security benefit | $24,000 |
| Federally taxable portion (Pub. 915) | $19,800 |
| Taxed by Idaho | $0 |
| Pension / IRA income | $30,000 |
| Idaho pension subtraction | — |
| Other income | $10,000 |
| Total Idaho tax | $1,012 |
| of which: the tax on Social Security | $0 |
The default case: $24,000 of Social Security, $30,000 of pension/IRA income, $10,000 of other income, single and 65+. Provisional income is $52,000, so $19,800 of the benefit is federally taxable. Idaho then taxes $0 of that portion, subtracts $0 of pension income, and the total Idaho tax lands at $1,012.
Now move the age band to 55–64, or push the other income up: the subtractions and thresholds on this page switch exactly where the state’s rules put them, which is where retirement-tax surprises live.
The state's Social Security rule, its pension treatment, and the federal worksheet both stand on.
Social Security benefits are subtracted in full (Idaho Code 63-3022(l)).
Source: Idaho Department of Revenue.
Narrow retirement benefits deduction (Idaho Code 63-3022A) only for CSRS/FSRDS, specified Idaho police/fire (PERSI) pensions and military retirement: age 65+ (62+ if disabled), must file jointly if married; maximum tied to the maximum Social Security benefit ($48,216 single / $72,324 MFJ for 2025), reduced dollar-for-dollar by Social Security/railroad benefits received. No exclusion for private pensions.
Source: Idaho Department of Revenue.
Before any state touches your benefits, the IRS decides how much of them is taxable at all: provisional income (your other income plus half the benefit) is tested against $25,000/$34,000 single or $32,000/$44,000 joint, and 0%, up to 50%, or up to 85% of the benefit enters federal AGI. Every figure on this page starts from that worksheet — the calculator runs it for you — and the states that tax Social Security then apply their own subtraction, credit or cliff to the federally taxable portion.
Source: IRS Publication 915 — Social Security and Equivalent Railroad Retirement Benefits.
No. Idaho fully exempts Social Security benefits in 2026. The federal tax on benefits still applies; this calculator runs that worksheet too.
On $24,000 of Social Security, $30,000 of pension/IRA income and $10,000 of other income (single, 65+), the federally taxable part of the benefit is $19,800. Idaho taxes $0 of it, subtracts $0 of pension income, and the total state tax is $1,012. Change any input and the whole chain recomputes.
It depends on provisional income — other income plus half the benefit. Under $25,000 single / $32,000 joint, none of it is taxable; in the middle band, up to 50%; above $34,000 / $44,000, up to 85%. No more than 85% of a benefit is ever taxable federally. The calculator runs the IRS Publication 915 worksheet on your figures.
Narrow retirement benefits deduction (Idaho Code 63-3022A) only for CSRS/FSRDS, specified Idaho police/fire (PERSI) pensions and military retirement: age 65+ (62+ if disabled), must file jointly if married; maximum tied to the maximum Social Security benefit ($48,216 single / $72,324 MFJ for 2025), reduced dollar-for-dollar by Social Security/railroad benefits received. The calculator applies the subtraction where it is a clean dollar cap and describes the source-specific exemptions (government, military and railroad pensions in several states) rather than guessing your pension’s source.
In several states, yes: subtractions switch on at 55, 60, 62, 65 or full retirement age depending on the state and the provision — Colorado’s pool starts at 55, Georgia’s big exclusion at 65, Iowa’s full exclusion at 55. The age switch on this calculator applies each state’s age tests at band level; exact birthdays matter at the edges, which the page flags.
Idaho retirement income tax calculator for 2026: on $24,000 of Social Security, $30,000 of pension/IRA income and $10,000 other income at 65+, the Idaho tax is $1,012 — Social Security is not taxed in Idaho. Enter your own retirement income.
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How Idaho taxes retirement income in 2026: Social Security (not taxed), pension and IRA subtractions, and the federal worksheet underneath — applied to your benefits, your pension and your age.
On the default case — $24,000 of benefits, $30,000 of pension income, $10,000 other income at 65+ — Idaho takes $1,012, of which $0 falls on the Social Security portion.
The computation order matters and is the order the states use: federal taxable benefits first (Publication 915), then the state’s own inclusion and subtraction rules, then the state brackets through the same verified engine as the paycheck calculators.
No — benefits are fully exempt in 2026.
Because state retirement relief is age-gated: subtractions switch on at 55, 60, 62, 65 or full retirement age. The age band applies each state’s test at band level.
Everything else in AGI — wages, interest, dividends, business income, and capital gains (which stack into the same state base; the capital gains pages price that layer separately).
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