State income tax

In the United States, in addition to federal tax, states and some cities also impose income tax. A state return is separate from a federal return and is filed with the state tax department. On this page, you will find who is considered a resident of a state, the states that do not impose personal income tax, the official tax departments of states where many Turkish people live, and ways to file a state return for free.

• In addition to federal tax, most states impose their own income tax. Rates and rules vary from state to state; some states have no income tax at all.
• The amount you pay depends on your income and the rate of the state or locality where you live.
• Some cities also impose income tax. For example, residents of New York City and Yonkers pay additional city tax on their state returns.
• States and local governments also impose taxes other than income tax: property tax, sales tax, and in some places personal property tax on items such as vehicles.
• You can learn how much you owe, how to pay, deadlines, and refund status from your state tax department.
• Most state tax departments have a taxpayer advocate or ombudsman who helps with problems and complaints.

• Residency for state tax purposes is a separate concept from residency for federal tax purposes (see 15.1). Check each state's definition on its own website.
• You are considered a New York resident if:
  • your domicile is in New York; or
  • you have a permanent place of abode in New York for substantially all of the year and you spend 184 days or more in New York during the year. Any part of a day counts as a day.
• You have only one domicile. Your domicile in New York does not change until you show that you abandoned it and established a new one elsewhere.
• A person who is a resident for only part of the year is considered a part-year resident. If you change states during the year, check the part-year rules of both states.
• The same definitions apply to New York City and Yonkers using the city name. If you are a city resident and must file a state return, you report the city tax on Form IT-201.

The official sources of the following states say that the states do not impose income tax on wage and salary income:

• Texas — State Comptroller: Texas does not impose an income tax; it obtains revenue mainly from other sources, especially sales tax.
• Florida — State Constitution, Article VII, Section 5: no tax may be imposed on the income of natural persons residing in the state beyond the amount that may be deducted from federal tax.
• Nevada — Department of Taxation: Nevada residents do not pay state tax on wage and salary income and do not file a state return for this income. Sales and property taxes apply.
  • Phone: +1 866 962 3707 (weekdays 07:30–17:00)
• South Dakota — Department of Revenue: it is one of the states that does not impose a state income tax.
• Washington — Department of Revenue: there is no personal or corporate income tax. However, there is a capital gains tax.
  • Individuals who owe this tax file an electronic return with the state by the federal return deadline and attach a copy of the federal return.
  • Payment is generally due on April 15.
• Wyoming — Wyoming Business Council, the state's economic development agency: there is no personal or corporate state income tax.
• Tennessee — Department of Revenue: the Hall income tax on interest and dividend income was repealed for periods beginning on or after January 1, 2021. No return is filed for these periods.

• New York — Department of Taxation and Finance
  • Web: tax.ny.gov – personal income tax
  • Residents of New York City and Yonkers pay additional city tax.
  • The website provides filing options, including Free File, refund tracking, and topic-specific phone numbers. Customer representatives work during weekday business hours; the office is closed on public holidays.
• New Jersey — Division of Taxation
  • Web: nj.gov – individual income tax
  • The website has separate online filing links for residents and nonresidents of the state.
• California — Franchise Tax Board (FTB)
  • Web: ftb.ca.gov
  • With CalFile, you can file your state return directly with the FTB for free electronically.
• Illinois — Department of Revenue
  • Web: tax.illinois.gov – individuals
  • The website provides a MyTax Illinois online account and resources for preparing a return for free.
• Pennsylvania — Department of Revenue
  • Web: revenue.pa.gov
• Maryland — Comptroller of Maryland
  • Web: marylandtaxes.gov
• Texas and Florida: there is no personal income tax (see above). For business taxes in Texas, visit comptroller.texas.gov.
• Other states: you can find your state's tax department through USAGov's state taxes page.

• IRS Free File: Some guided software providers also prepare state returns for free. State returns cannot be filed with Free File Fillable Forms. For details, see 15.3 Tax return.
• VITA sites prepare both federal and state returns.
• California CalFile: completely free for state returns.
• New York: the state's website lists filing options, including Free File.

• Failing to file a federal return because you live in a state without income tax.
• Moving to another state during the year and filing a return only in the new state.
• Living in New York City and forgetting the city tax.
• Failing to file a state return while subject to Washington's capital gains tax.
• Entering Free File directly through a company's website and paying a fee for the state return.
• Assuming federal residency and state residency are the same thing.

• I live in Texas; do I file a return with the state? Texas does not impose personal income tax. Your federal filing obligation still applies.
• How many days are required to be considered a New York resident? If your domicile is not in New York, you must have a permanent place of abode there for substantially all of the year and spend at least 184 days there.
• Where can I check my state tax refund? On your state tax department's website. For example, New York's refund tracking tool is on tax.ny.gov.
• Are there no taxes at all in Florida? There is no personal income tax. Taxes such as sales and property taxes may nevertheless be imposed by state and local governments.
• I am having a problem with my state tax department. Most states have a taxpayer advocate or ombudsman. Look for one on your state's website.

• USAGov – State and local taxes
• New York – Personal income tax
• New York – Residency definitions
• New York – NYC and Yonkers tax
• New Jersey – Individual income tax
• California FTB – CalFile
• Illinois – Individuals
• Pennsylvania Department of Revenue
• Maryland Comptroller
• Washington – Capital gains tax
• Nevada Department of Taxation
• IRS Free File