State Tax Return Filing Guide for All 50 States

Filing a state income tax return can vary dramatically depending on where you live. Each U.S. state has its own tax agency, rules, forms, deadlines, and filing requirements. Some states impose no income tax, while others have complex filing systems. This comprehensive guide provides a detailed overview of the filing process across all 50 states so you can stay compliant and maximize your refund.

States Without Income Tax

The following nine states do not levy a state income tax:

  • Alaska
  • Florida
  • Nevada
  • New Hampshire (no wage income tax, but taxes interest/dividends)
  • South Dakota
  • Tennessee
  • Texas
  • Washington
  • Wyoming

Taxpayers in these states generally do not need to file a state income tax return unless they have special circumstances (like business taxes or investment-related obligations).

Key Aspects of State Filing Requirements

1. Residency Status

State returns vary based on whether you are a full-year resident, part-year resident, or nonresident earning income in that state. Many states require nonresidents to file if they earned income sourced from that state (e.g., rental property, job, or partnership income).

2. State-Specific Deductions and Credits

Each state may offer different deductions, exemptions, and credits. For example, some states allow deductions for rent paid, education expenses, or local taxes. Credits may be available for dependents, property tax paid, energy-efficient upgrades, and more.

3. Filing Thresholds

States set their own income thresholds for when a return is required. These thresholds may differ from federal rules and can be based on gross income, adjusted gross income (AGI), or taxable income.

4. E-Filing Options

Most states offer electronic filing options either directly through their own websites or via third-party software providers. E-filing is typically faster and results in quicker refunds.

5. Deadline Alignment

While most states align their tax filing deadline with the federal deadline (April 15 or the next business day), some have different due dates. Always check with your state’s department of revenue for current information.

Quick Guide to Each State’s Tax Filing

Alabama – California

  • Alabama: Uses Form 40; offers standard and itemized deductions. Filing deadline aligns with the IRS.
  • Alaska: No individual income tax return required.
  • Arizona: Uses Form 140; provides credits for school donations and more.
  • Arkansas: Uses AR1000; allows both standard and itemized deductions.
  • California: Uses Form 540/540NR; progressive tax rates and numerous credits like renter’s credit and earned income credit.

Colorado – Georgia

  • Colorado: Uses Form DR 0104; flat tax rate and allows subtraction for Social Security benefits.
  • Connecticut: Progressive tax brackets; uses Form CT-1040.
  • Delaware: Uses Form 200-01; offers pension exclusions and itemized deductions.
  • Florida: No personal income tax.
  • Georgia: Uses Form 500; multiple deductions and credits available, including for dependents.

Hawaii – Maryland

  • Hawaii: Uses Form N-11 or N-15 for part-year/nonresidents; progressive rates and general excise tax issues.
  • Idaho: Uses Form 40; allows various credits including grocery tax credit.
  • Illinois: Uses Form IL-1040; flat tax rate and personal exemption.
  • Indiana: Uses Form IT-40; county income tax applies in addition to state rate.
  • Iowa: Uses Form IA 1040; allows deduction for federal taxes paid.
  • Kansas: Uses Form K-40; standard and itemized deductions permitted.
  • Kentucky: Uses Form 740; retirement income exclusion available.
  • Louisiana: Uses Form IT-540; credit for federal tax paid and hurricane recovery incentives.
  • Maine: Uses Form 1040ME; itemized deductions and property tax fairness credit available.
  • Maryland: Uses Form 502; county-level tax also assessed.

Massachusetts – New York

  • Massachusetts: Flat income tax on most income; uses Form 1.
  • Michigan: Flat tax rate; Form MI-1040 includes city-level tax in some municipalities.
  • Minnesota: Progressive brackets; credits for renters and low-income earners.
  • Mississippi: Form 80-105; allows federal deductions.
  • Missouri: Form MO-1040; partial federal tax deduction allowed.
  • Montana: Uses Form 2; multiple filing options for tax calculation.
  • Nebraska: Follows federal AGI closely; Form 1040N required.
  • Nevada: No state income tax.
  • New Hampshire: No wage income tax; interest/dividend tax reported on DP-10.
  • New Jersey: Uses NJ-1040; different rules for itemizing vs. federal.
  • New Mexico: Progressive rates; uses Form PIT-1.
  • New York: Form IT-201 for full-year residents; multiple credits including Earned Income and College Tuition Credit.

North Carolina – South Carolina

  • North Carolina: Flat tax rate; uses Form D-400.
  • North Dakota: Uses Form ND-1; ties to federal AGI but offers state-specific credits.
  • Ohio: Form IT 1040; city and school district taxes also apply in many areas.
  • Oklahoma: Form 511; allows deduction for federal taxes paid.
  • Oregon: Form OR-40; kicker credit applies when state collects excess revenue.
  • Pennsylvania: Flat rate on taxable income; uses PA-40 form.
  • Rhode Island: Uses RI-1040; credits for childcare, property tax relief, and more.
  • South Carolina: Progressive income tax; uses Form SC1040.

South Dakota – Wyoming

  • South Dakota: No state income tax.
  • Tennessee: No wage tax; Hall Income Tax on investments was repealed as of 2021.
  • Texas: No individual income tax.
  • Utah: Flat tax rate; Form TC-40 includes dependent exemptions and state-specific credits.
  • Vermont: Form IN-111; conforms to federal tax code with adjustments.
  • Virginia: Form 760; credit for low-income individuals and military pay deductions.
  • Washington: No income tax, but capital gains tax may apply in certain cases (starting 2022+).
  • West Virginia: Form IT-140; progressive tax rates and various deductions.
  • Wisconsin: Form 1; allows deduction for tuition, IRA contributions, and more.
  • Wyoming: No individual income tax.

Tips to Make State Filing Easier

  • Use federal return as a base: Most states begin with your federal AGI and apply state-specific additions/subtractions.
  • E-file when possible: States often issue refunds faster with electronic filing and direct deposit.
  • Check credits and deductions: State websites list valuable tax credits you may not see on federal returns.
  • Track deadlines: Not all states follow the federal timeline—check for extensions or special dates.

Conclusion

Filing your state tax return correctly is crucial to maintaining compliance and maximizing your refund potential. Because every state has different rules, rates, and forms, it’s important to stay up-to-date with your specific jurisdiction’s requirements. Use this guide as a reference and consult your state’s Department of Revenue for the most accurate, current filing instructions.

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