Does Rhode Island tax Social Security? Not below $107,000 of AGI if you have reached full retirement age

Not if you have reached full retirement age and federal AGI is below $107,000 (single) or $133,500 (joint) — the 2025 limits, which Rhode Island adjusts for inflation and had not published for 2026 when we checked. Both conditions matter. Before full retirement age (67 for anyone born in 1960 or later), the benefits are taxed. At the AGI limit the subtraction disappears all at once, and so does the separate subtraction of up to $50,000 of pension and IRA income. In our single example that costs $2,859 a year at $100,000 of IRA withdrawals.

The rule, in Rhode Island's words

The Division of Taxation's retirement guide lists the conditions, including “A taxpayer must have reached full retirement age in accordance with the Social Security Administration.” and “A taxpayer’s federal AGI must be below the annual threshold, which is subject to inflation, for their filing status.”

The fiscal 2027 budget changes the first one. The 2026 summary of legislative changes says the law “eliminates the age threshold requirement for tax years beginning on or after January 1, 2027 (while keeping the income threshold)”.

What Social Security adds to your Rhode Island tax in 2026

Each row compares Rhode Island's 2026 income tax with your Social Security and without it, for the same IRA or 401(k) withdrawals. The difference is what your benefits cost you in Rhode Island tax, through every rule at once. For the single example, the extra tax appears once IRA withdrawals pass about $87,000, where AGI reaches the limit; for the couple, about $99,500. It is largest just over the limit, where both subtractions are lost.

Computed with the same engine and figures as our eight-state tool: federal taxable Social Security from IRS Publication 915, the 2026 federal standard deduction including the extra amount at 65 and the senior deduction, and Rhode Island's rules above. No other income, itemized deductions or credits. 2026 standard deduction, exemption and rate schedule are from RI ADV 2025-22. The 2026 Social Security and pension thresholds are indexed and had not been published when checked on September 17, 2026; 2025 thresholds are used.

Social Security disability benefits

Through 2026, Rhode Island's subtraction requires full retirement age, so people receiving disability benefits before that age pay Rhode Island tax on the part the federal return taxes. From 2027 the age requirement ends and only the income limit remains. The IRS counts disability benefits as Social Security: “Social security benefits include monthly retirement, survivor, and disability benefits.”

Pensions and IRA withdrawals

With the same two conditions (full retirement age and AGI below the limit), up to $50,000 per person of pension, annuity, 401(k) and traditional IRA income is subtracted for 2025 and later.

2027

From tax year 2027 you will not need to have reached full retirement age for the Social Security subtraction. The income limit stays.

The other states that tax Social Security

Colorado, Connecticut, Minnesota, Montana, New Mexico, Utah, Vermont. All eight side by side are in the eight-state tool, and every state with its own instructions in the all-states tool. How much of your Social Security the federal return taxes is in our taxable Social Security calculator.

Rechecks and changes

• September 30, 2026. First published.

Sources

• Rhode Island Division of Taxation, Retirement Income Guide (PUB 2026-01), Section 3
• Rhode Island Division of Taxation, 2026 Summary of Legislative Changes
• IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits
• Dollars Ahead, Retirement Tax by State (the eight-state tool and its test cases)

This page shows what published tax rules do to the example incomes. It is not tax, legal or financial advice. For a decision that matters, take your numbers to a professional licensed to advise you.