State Information

VITA Volunteers: Below is a table to assist you in determining whether a taxpayer must file a particular state income tax return, the taxpayer's state residency status, and relevant state locality or school district codes. Information may not be complete or up-to-date.
 
VITA at Virginia Law cannot and does not warrant or guarantee the completeness or accuracy of the information provided. Taxpayers should consult their state tax/revenue authority for complete and accurate information.

Please note that "no state income tax" below means "no state individual income tax." These states may still tax business and corporate income, as well as other sources of revenue.
 
STATE
or DISTRICT

WHO MUST FILE

RESIDENCY STATUS

LOCALITY
or SCHOOL CODE
Alabama HTML Link
Alaska No state income tax No state income tax No state income tax
Arizona PDF Link PDF Link... and HTML Link
Arkansas PDF Link PDF Link... and PDF Link
California HTML Link PDF Link
Colorado HTML Link PDF Link
Connecticut HTML Link HTML Link
Delaware PDF Link PDF Link
District of Columbia HTML Link HTML Link
Florida No state income tax No state income tax No state income tax
Georgia HTML Link HTML Link
Hawai'i PDF Link PDF Link
Idaho HTML Link HTML Link
Illinois HTML Link HTML Link
Indiana HTML Link HTML Link HTML Link
Iowa HTML Link PDF Link
Kansas HTML Link HTML Link
Kentucky PDF Link PDF Link
Louisiana HTML Link HTML Link... and HTML Link
Maine HTML Link HTML Link
Maryland HTML Link HTML Link HTML Link
Massachusetts HTML Link HTML Link
Michigan HTML Link HTML Link PDF Link
Minnesota HTML Link HTML Link
Mississippi HTML Link PDF Link PDF Link
Missouri HTML Link HTML Link
Montana HTML Link HTML Link
Nebraska HTML Link PDF Link PDF Link
Nevada No state income tax No state income tax No state income tax
New Hampshire* HTML Link HTML Link
New Jersey HTML Link HTML Link HTML Link
New Mexico HTML Link PDF Link
New York HTML Link PDF Link HTML Link
North Carolina HTML Link HTML Link HTML Link
North Dakota HTML Link HTML Link PDF Link
Ohio HTML Link HTML Link
Oklahoma HTML Link HTML Link
Oregon HTML Link HTML Link
Pennsylvania HTML Link HTML Link HTML Link
Rhode Island PDF Link PDF Link
South Carolina HTML Link HTML Link HTML Link
South Dakota No state income tax No state income tax No state income tax
Tennessee* HTML Link HTML Link
Texas No state income tax No state income tax No state income tax
Utah HTML Link HTML Link
Vermont HTML Link PDF Link PDF Link

VIRGINIA

HTML LINK

HTML LINK

HTML LINK

Washington No state income tax No state income tax No state income tax
West Virginia PDF Link PDF Link
Wisconsin HTML Link PDF Link
Wyoming No state income tax No state income tax No state income tax
* New Hampshire and Tennessee only tax individuals on certain limited categories of income.