State tax resources

Tax center

State tax resources

State tax rules vary significantly from federal. Select your state to find deadlines, extension rules, and links to the official tax authority.

9 states have no individual income tax — residents don't need to file a state income tax return (though federal filing still applies).

Alaska Florida Nevada New Hampshire South Dakota Tennessee Texas Washington Wyoming

⚠ Washington state has a 7% capital gains tax on gains over $250,000 (since 2022). New Hampshire and Tennessee eliminated their prior interest & dividends taxes as of 2025 and 2021 respectively.

State lookup

States with deadlines other than April 15

State 2026 deadline Extension notes
Hawaii
Apr 20
Automatic 6-month extension if refund owed or estimated tax paid by Apr 20
Oklahoma
Apr 20
6-month extension; also follows federal extension for most filers
Delaware
Apr 30
Automatic 6-month extension available; no separate state form required if federal extension filed
Iowa
Apr 30
Automatic 6-month extension; follows federal extension
New Mexico
Apr 30
Automatic 6-month extension with federal extension
South Carolina
May 1
Automatic 6-month extension; separate state form may be required
Virginia
May 1
Automatic 6-month extension; taxes still due by May 1
Louisiana
May 15
Automatic 6-month extension; follows federal extension
All others
Apr 15
Most follow the federal extension; some require a separate state extension form

Dates shown are for 2025 returns (tax year 2025, filed in 2026). Disaster area extensions may apply in some states — confirm with your state's tax authority.

Multi-state & nonresident filing

Part-year residents

If you moved between states during the year, you're a part-year resident in each. You'll typically file a part-year resident return in both states, reporting only the income earned while living there.

Investment income, deferred compensation, and stock options can be particularly complex — the allocation method varies by state and income type.

Nonresident filers

If you earned income in a state where you didn't live — from a job, rental property, or business — you generally owe tax to that state as a nonresident. Most states have filing thresholds below which no return is required.

Many neighboring states have reciprocity agreements that let you pay tax only in your home state, even for income earned across the border. Check whether your states have such an agreement.

Credit for taxes paid to another state

Most states allow residents to claim a credit for income taxes paid to another state, avoiding true double taxation. The credit is usually the lesser of what you actually paid the other state or what your home state would have charged on the same income.

Domicile vs. statutory residency

A few high-tax states (notably California, New York, and New Jersey) have broad residency rules. You can be taxed as a "statutory resident" if you maintain a permanent place of abode in the state and spend more than 183 days there — even if your domicile is elsewhere.

This catches many people off guard, including expats who own property in one of these states.

State taxes for expats & international filers

Moving abroad doesn't automatically end your state tax obligation. Terminating state residency is a separate legal step — and some states make it deliberately difficult.

  • California is the most aggressive. It uses a "closest connections" test rather than a simple domicile rule. Cutting ties requires changing your driver's license, voter registration, banking, and more. A brief return visit won't restart the clock, but maintaining a California home almost certainly will.
  • New York applies the 183-day statutory residency rule strictly, even to non-domiciliaries who maintain a "permanent place of abode" in the state. Remote workers with a New York apartment need particular care.
  • South Carolina, Virginia, and New Mexico also scrutinize residency terminations carefully.
  • No income tax states(FL, TX, NV, etc.) are popular for establishing domicile before moving abroad precisely because there's no state tax to deal with after departure.

If you've moved abroad and are unsure whether your state residency has been properly terminated, contact us before filing — or not filing — a state return. Getting this wrong in either direction can be costly.

Frequently asked questions

It depends on which state you last lived in and whether you've properly changed your domicile. Some states (notably California and New York) continue to tax former residents who haven't formally severed ties. Others (like Florida and Texas, which have no income tax) create no ongoing state obligation. Don't assume moving abroad automatically ended your state filing requirement.
Sometimes, but not always. Many states (including California, New York, Illinois, and about 20 others) automatically honor the federal extension and require no separate state form. Others require you to file their own extension form, or will only extend if you owe nothing. Check your specific state's rules — the deadline table above notes those with different dates, and the state lookup panel shows extension specifics per state.
Generally, no — remote workers are taxed where they physically work (where they live), not where their employer is located. However, New York is a notable exception: it applies the "convenience of the employer" rule, meaning if you work remotely by choice (not necessity), New York may still claim the income even if you don't live there. A few other states have similar rules.
You'll file a part-year resident return in each state, allocating income to the period you lived there. Most states also allow a credit for taxes paid to the other state, which eliminates or reduces double taxation. The key is making sure the income is correctly allocated and the credit is properly claimed. We can help with this, especially for investment income, equity compensation, or pension income that doesn't allocate cleanly by date.
Most states have their own payment plan options, similar to IRS installment agreements. File your return (or an extension) on time to avoid the failure-to-file penalty, then contact your state's department of revenue to set up a payment arrangement. Penalties for late payment vary by state but are generally 0.5–1% per month on the unpaid balance. Check the state lookup above for a link to your state's tax authority.

State tax rules, rates, and deadlines change frequently. Information on this page reflects 2026 filing season rules for 2025 tax year returns. Always confirm current requirements directly with your state's department of revenue.