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Filing
Requirements
|
Residency
Status
|
The Tax
Return
|
Tax
Treaties
State
Taxation
|
Getting
an ITIN
|
Social
Security
tax |
Employer
Withholding
Foreign
National
Tax Guide
State
Income
Tax
Information
If you
have
taxable
income on
your
federal
return,
or state
income
taxes
were
withheld
from your
income,
you will
have to
file a
return
with the
state in
which you
earned
the
income.
All but
seven
states in
the
United
States
impose
income
taxes on
individuals
similar
the
federal
income
tax (but
with
lower
rates).
The
states
that do
not
impose an
income
tax on
individuals
are:
1)
Alaska
(you
actually
get paid
for
living
there),
2)
Florida,
3)
Nevada,
4) South
Dakota,
5) Texas,
6)
Washington,
and 7)
Wyoming.
States
are
independent
from one
another
in their
taxing
authority,
and all
state tax
forms
differ in
some
respects.
State
income
tax forms
usually
start
with
federal
taxable
income,
or
federal
adjusted
gross
income,
and
require a
few
adjustments.
The
states
are not
bound to
honor
federal
tax
treaties,
but most
do. Those
that do
not (that
I am
aware of)
are: 1)
Alabama,
2)
Arkansas,
3)
California,
4)
Connecticut,
5)
Hawaii,
6)
Kansas,
7)
Kentucky,
8)
Louisiana,
9)
Maryland,
10)
Mississippi,
11) New
Jersey,
12) North
Dakota,
and 13)
Pennsylvania.
If you
live or
work in
one of
these
states,
you will
owe state
income
tax even
though
your
income is
exempt
from
federal
income
tax by a
treaty.
If you
worked in
more than
one
state,
you will
probably
have to
file a
part-year
return
with each
state.
Just
about all
the
states
have Web
pages
from
which you
can
download
the
necessary
forms. If
you
worked in
Minnesota,
you will
find tax
forms at
the
Minnesota
Department
of
Revenue
Web site.
Links to
all state
revenue
department
home
pages can
be found
at the
U.S.
Treasury's
State
Links
page.
Another
directory
of state
tax
information
is at
taxsites.com.
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