State guide
Does Florida tax retirement income? IRAs, Roth conversions and Social Security (2026)
By Secure Retirement PlannerUpdated
If you retire in Florida in 2026, the state does not tax your Social Security, pensions or IRA withdrawals, because Florida has no personal income tax. Your Roth conversion owes no state tax either. You pay only federal income tax on the amount you convert. You have no state income tax return to file.
Are you moving to Florida from a high-tax state like New York? Then the date of your conversion matters. If you convert after you become a Florida resident, it is generally not New York income.
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The short version
- Florida has no personal income tax, so your 2026 conversion owes only federal tax.
- New York says a conversion you do during your nonresident period is not New York source income.
- If you convert while you are still a New York resident, New York taxes it, even if you move later that year.
- New York can still treat you as a resident if you keep a home there and spend 184 days or more in the state.
- Your federal costs (tax, Medicare IRMAA, tax on Social Security) still apply.
Does Florida tax retirement income?
No. Florida has no personal income tax, so the state doesn't tax any of your retirement income. That covers your Social Security, your pension, your IRA and 401(k) withdrawals, and your Roth conversion. You still owe federal tax on the taxable parts.
| Income type | Taxed by Florida in 2026? | Notes |
|---|---|---|
| Social Security | No | No state income tax |
| Public pensions | No | No state income tax |
| Private pensions | No | No state income tax |
| IRA and 401(k) withdrawals | No | Federal tax still applies |
| Roth conversions | No | Federal tax still applies |
Does Florida tax a Roth conversion?
No. The Florida Department of Revenue says Florida has no personal income tax, so you have nothing to file with the state. Your conversion, IRA withdrawals, pension and Social Security all go untaxed by the state.
The limit is in the Florida Constitution, Article VII, Section 5. It restricts taxes on the income of people. You still owe federal tax at your normal 2026 bracket. See Tax on a Roth conversion for how the federal part is figured.
Should I move to Florida before I do a Roth conversion?
If you are moving anyway, converting after the move can save you the state tax you would owe in your old state. What counts is the date you become a Florida resident.
New York spells this out in a Roth IRA memo (TSB-M-98(7)I). In the year you move, a conversion during your resident period is New York source income. A conversion during your nonresident period is not.
There is one wrinkle. New York still adds the conversion to your full-year income when it figures the rate for the months you lived there. So a conversion after the move is not New York income. But it can nudge up the tax on your New York months. A preparer licensed in New York can run your part-year return (Form IT-203).
Federal law backs this up
Under 4 U.S.C. 114, a state can't tax your retirement income once you no longer live there or call it home. IRAs, 401(k)s and 403(b)s are on the list. So the state you left can't tax a conversion you do after you have truly left.
How does New York decide if I'm still a resident?
New York has two tests, and you only need to meet one to be taxed as a resident. If you're a snowbird who keeps a New York home, the second one can catch you.
| Test | You are a New York resident if |
|---|---|
| Domicile | New York is your permanent, primary home that you intend to return to |
| Statutory resident | You keep a permanent place of abode in New York for substantially all of the year and spend 184 days or more in the state |
What should I do before converting so the move holds up?
New York and other high-tax states do audit people who leave. If you convert soon after a move, it is easier to defend when your move is clearly real.
- Get a Florida driver's license, register your car and register to vote in Florida.
- Make Florida your main home. If you keep a New York home, count your days carefully.
- Change your address with your IRA custodian, Social Security, Medicare and banks.
- Keep the custodian's dated confirmation showing the conversion happened after the move.
What still costs money on a Florida conversion?
All the federal pieces stay the same for you. In 2026, the 12% federal bracket ends at $100,800 of taxable income for couples and $50,400 for single filers.
A 2026 conversion also raises the income Medicare uses for your 2028 premiums. Check 2026 IRMAA brackets and checker before you pick an amount. More income can also make more of your Social Security taxable. It can shrink your new $6,000 senior deduction too.
Example: a couple moving from Queens to Sarasota in 2026
Ann, 63, and Joe, 61, file jointly. Ann has an $80,000 private pension. Joe wants to convert $50,000 from his own traditional IRA in 2026. They move to Florida in May.
Federally, their taxable income goes from $47,800 to $97,800. All of the $50,000 stays in the 12% bracket. So the federal tax is about $6,000 either way.
Say Joe converted in February, while they were still New York City residents. New York State would tax it too. Joe is over 59½ and has no other pension or IRA income. So he could exclude $20,000 under New York's pension and annuity exclusion. The other $30,000 would cost about $1,620 in state tax and about $1,145 in New York City tax. If he converts in July, after they become Florida residents, the conversion is not New York source income.
If you are moving to Florida, it can pay to wait until the move is done before you convert. Keep proof of the move and the date of the conversion.
| Conversion date | Federal tax | New York State and City tax | Total |
|---|---|---|---|
| February 2026 (NYC residents) | about $6,000 | about $2,765 | about $8,765 |
| July 2026 (Florida residents) | about $6,000 | $0 on the conversion | about $6,000 |
Hypothetical example. Assumes married filing jointly, both under 65 and not yet on Social Security, $80,000 of other income from Ann's private pension (which uses her own $20,000 New York exclusion), the 2026 federal standard deduction ($32,200) and the 2026 New York standard deduction ($16,050). The New York figures are full-year-resident estimates from the 2026 IT-2105 rate tables; a real part-year return (IT-203) is figured differently and can change the tax on the New York months. Your numbers will differ.
Common questions
Does Florida tax IRA withdrawals or Roth conversions?
No. Florida has no personal income tax. The state does not tax your IRA withdrawals, conversions, pensions or Social Security.
Do I file a Florida tax return for a Roth conversion?
No. Florida has no personal income tax return. Your conversion goes only on your federal Form 1040.
If I convert in January and move in March, does New York tax it?
Generally yes. New York says a conversion during your resident period is New York source income, even if you move later in the year.
I still own a home in New York. Can New York tax my conversion?
It can if New York still treats you as a resident. If you keep a permanent home there and spend 184 days or more in the state, you are a statutory resident.
Can New York tax my IRA after I've moved to Florida?
Not on conversions or withdrawals you make after you are no longer a resident. Federal law (4 U.S.C. 114) bars states from taxing your retirement income once you've left.
Is it worth waiting until I'm in Florida to convert?
It can be, if you were moving anyway and your move date is close. A professional can compare converting now with waiting, including the federal side.
Sources
Facts on this page were last checked on November 9, 2026.
- Florida Department of Revenue FAQ: Do I have to file a personal income tax return in Florida? · Florida does not impose a personal income tax. Read Nov 9, 2026.
- NYS Tax Department, TSB-M-98(7)I, New York Tax Treatment of Roth IRAs (Dec 24, 1998) · Part-year resident rules for conversions and the $20,000 exclusion. Read Nov 9, 2026.
- NYS Tax Department: Nonresident and part-year resident FAQs · Domicile and statutory resident (184-day) tests. Read Nov 9, 2026.
- NYS Tax Department, 2026 Form IT-2105-I · 2026 NYS and NYC rate tables and standard deduction used in the example. Read Nov 9, 2026.
- 4 U.S.C. 114, limitation on state income taxation of certain pension income · States can't tax nonresidents' IRA and plan income. Read Nov 9, 2026.
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · 2026 federal brackets and standard deduction. Read Nov 9, 2026.
Who wrote this
This guide was written and fact-checked by the Secure Retirement Planner editorial team using IRS, CMS and Social Security sources listed above. We update guides when the law or yearly limits change. How we research.