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.
* New Hampshire and Tennessee only tax individuals on certain limited categories of income.