Free Tax Course

State Tax Returns

How many states have state income taxes?

As of 2007 tax year, forty two states (including District of Columbia) have individual income tax and require income tax returns from individuals required to file.

Which states do not have state income tax?

Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming do not have individual income tax. New Hampshire and Tennessee have taxes on interest and dividend income in excess of limits that are based on tax filing status.

Information on state tax returns

States with individual income tax also have specific forms and instructions on how to properly prepare the state tax return. Each state has its own state tax website which can be found at Also check to see if the state has local taxes that must be paid.

Home state vs out of state

You need to identify your "Home state" which is usually the state in which you reside or where you are physically located. If you have moved within the tax year or work in a state other than where you live, you may need to file a state tax return for that state. These income tax returns from outside your home state are often referred to as out-of-state tax returns.

Residency & State Returns

Military Personnel & State Returns

Format of state return



Looking for more IRS Deductions?