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State Income Taxes

Some states don’t have an income tax, some write their laws based on the Federal income tax laws, and others are independent from the federal laws.

Map of state taxes

No income tax at all

You don’t need to do anything! These states don’t have any income tax.

  • Alaska
  • Florida
  • Nevada
  • New York
  • South Dakota
  • Tennessee
  • Texas
  • Wyoming

Based on the federal laws

These states’ income tax laws are based on the federal laws, and 98% of Americans are exempt from them.

  • Arizona
  • California
  • Connecticut
  • Georgia (Forms and instructions only, not laws)
  • Illinois
  • Kansas
  • Kentucky
  • Minnesota
  • Missouri
  • Montana
  • New Hampshire (Only on interest and dividends. Forms only. Phase-out end of 2026)
  • New Mexico
  • North Carolina
  • Oklahoma
  • Oregon
  • Rhode Island
  • South Carolina
  • Utah
  • Virginia
  • Washington (certain long-term capital gains only)
  • Wisconsin

Independent from federal laws

These states’ income tax laws are independent from federal laws, and you cannot exempt from them.

  • Alabama
  • Arkansas
  • New Jersey
  • Mississippi
  • Pennsylvania
  • Indiana (still needs research)

Unverified by FLS

The remaining states’ income tax laws have not yet been researched by Freedom Law School.