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Fixed Income & Bonds

Treasury Bonds

State tax-exempt, federally taxable.

U.S. Treasury securities are exempt from state and local income tax but fully subject to federal tax.

Treasury Security Types

TypeMaturityInterestState Tax
T-Bills4 weeks – 1 yearDiscount (no coupon)Exempt
T-Notes2 – 10 yearsSemiannual couponExempt
T-Bonds20 – 30 yearsSemiannual couponExempt
TIPS5, 10, 30 yearsInflation-adjustedExempt
I-BondsUp to 30 yearsInflation-adjustedExempt

State Tax Advantage

For someone in a 10% state tax bracket, a 4.5% Treasury yield is equivalent to:

4.5% ÷ (1 − 0.10) = 5.0% fully-taxable equivalent

This makes Treasuries particularly attractive in high-state-tax states like CA, NY, and NJ.

Sources

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