Money
Does California Tax Social Security? No (2025 Rules)
Does California tax Social Security?
No
Not taxed
California does not tax Social Security benefits. If part of your benefits is taxable on your federal return, you subtract that amount on your California return.
Where California stands among the states
The tile map of the states and DC: California’s block is lifted out of its place and set in front of the map; the states with the same answer (not taxed) are in its colour and the rest are in stone; grey stripes are states not yet checked on their own pages, with no answer. Touch another block, or tab to the map and move with the arrow keys, to go to that state’s page. From each state’s own tax agency, forms and laws, read October 29, 2026. Our drawing.
Why Social Security is not taxed in California
- California excludes U.S. Social Security benefits and the equivalent Tier 1 railroad retirement benefits from taxable income.
- If you repaid Social Security benefits, California gives no deduction or credit for the repayment. If you deducted the repayment on your federal return, enter that deduction on Schedule CA (540), Part II, line 16, column B.
Where it is in the law and on the return
On the return: 2025 Schedule CA (540), Section A, line 6, column B (Subtractions), for the taxable amount shown on line 6b, column A.
Social Security in California
6,813,640 people in California got Social Security in December 2025, 5,341,103 of them retired workers. The average retired worker there got $2,037.83 a month: $33.47 less than the national average of $2,071.30 (worked out from SSA’s counts and totals for the state).
Sources (Social Security Administration unless named): OASDI Beneficiaries by State and County, 2025: Table 2 (number of beneficiaries, December 2025); OASDI Beneficiaries by State and County, 2025: Table 3 (amount of benefits, December 2025). Checked October 29, 2026.
Federal tax still applies
Whatever California does, up to 85% of your benefits can be taxable on your federal return, depending on your other income. Work out the federal part here:
Taxable Social Security
$11,300
47.1% of your benefits
$11,300 of your $24,000 in benefits (47.1%) would be taxable income on your federal return. Your combined income is $42,000.
The IRS worksheet, line by line
| 1 | Your benefits (box 5 of SSA-1099) | $24,000 |
|---|---|---|
| 2 | Half of line 1 | $12,000 |
| 3 | Other income | $30,000 |
| 4 | Tax-exempt interest | $0 |
| 6 | Lines 2 + 3 + 4 (+ line 5 exclusions, if any) | $42,000 |
| 8 | Line 6 less line 7 adjustments (taken as already out of other income) | $42,000 |
| 9 | Base amount for your filing status | $25,000 |
| 10 | Line 8 over line 9 | $17,000 |
| 11 | $9,000 ($12,000 joint) | $9,000 |
| 12 | Line 10 over line 11 | $8,000 |
| 13 | Smaller of line 10 and line 11 | $9,000 |
| 14 | Half of line 13 | $4,500 |
| 15 | Smaller of line 2 and line 14 | $4,500 |
| 16 | 85% of line 12 | $6,800 |
| 17 | Line 15 + line 16 | $11,300 |
| 18 | 85% of line 1 | $20,400 |
| 19 | Taxable benefits: smaller of line 17 and line 18 | $11,300 |
A box needs a change, so this answer is greyed: see the message in red.
Source: IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits, Internal Revenue Service. Checked October 29, 2026.
Other states that do not tax Social Security
Alabama, Alaska, Arizona, Arkansas, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, Nebraska, Nevada, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Virginia, Washington, West Virginia, Wisconsin, Wyoming.
Sources
- 2025 Instructions for Schedule CA (540), California Franchise Tax Board
- Social Security (personal income types), California Franchise Tax Board
- 2025 Publication 1001, Supplemental Guidelines to California Adjustments, California Franchise Tax Board
Figures checked October 29, 2026.
Questions people ask
Does California tax Social Security?
No. California does not tax Social Security benefits. If part of your benefits is taxable on your federal return, you subtract that amount on your California return.
What is the average Social Security check in California?
The average retired worker in California got $2,037.83 a month in December 2025, $33.47 less than the national average of $2,071.30, worked out from SSA’s figures for the state.
How many people get Social Security in California?
6,813,640 people in December 2025: 5,341,103 retired workers, and the rest spouses, children, widows and widowers, and people with disabilities (SSA).