Income Tax Laws: 50-State Survey

In addition to paying income taxes to the federal government, most Americans must pay income taxes to their state. They also may need to pay taxes to other states if they received income from sources in those states. However, states routinely provide credits against their income taxes for taxes that their residents pay to other states. Failing to do this might put them at risk of violating the Commerce Clause of the Constitution.

Over 40 states impose personal income taxes, although there are some notable exceptions, such as Florida and Texas. The majority of the states that impose personal income taxes use a progressive (graduated) tax model. This means that the tax rate varies depending on the amount of taxable income. By contrast, a smaller group of states use a flat tax model. This means that the tax is a fixed percentage of taxable income, regardless of the amount.

Click on a state below to learn more about key aspects of the laws on personal income taxes there, such as the tax model, the tax rates, and the definition of residency for tax purposes.

Alabama Income Tax Laws

Alabama collects income tax from every individual residing in Alabama and every non-resident individual receiving income from property owned or business transacted in Alabama. Section 40-18-5 describes how the tax is calculated. Section 40-18-21 describes the credit based on paying income taxes to another state.

Every person who is domiciled in Alabama, or who maintains a permanent place of abode in the state or spends in the aggregate more than seven months of the income year in the state, is presumed to be residing in the state for income tax purposes.

Alaska Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

Alaska does not have an individual income tax.

Arizona Income Tax Laws

In 2023, Arizona adopted a flat income tax rate of 2.5 percent. Arizona collects taxes on the taxable income of every resident of the state and on the taxable income of every non-resident that is derived from sources within the state. Section 43-1071 provides the rules for getting a credit based on income taxes paid to other states.

A resident is defined as every individual who is in Arizona for a purpose that is not temporary or transitory, as well as every individual who is domiciled in Arizona and is outside the state for a temporary or transitory purpose. Every individual who spends in the aggregate more than nine months of the taxable year in Arizona is presumed to be a resident, but this presumption may be overcome by competent evidence that they are in the state for a temporary or transitory purpose.

Arkansas Income Tax Laws

Arkansas imposes a tax on the income of every resident and on the net income from all property owned and any business carried out in the state by non-residents. Section 26-51-201 describes how the tax is calculated, while Section 26-51-202 provides some specific rules for non-residents. Section 26-51-504 describes the credit for income taxes paid to other states.

A resident is defined for income tax purposes as anyone who is domiciled in Arkansas, as well as anyone who maintains a permanent place of abode in the state and spends in the aggregate more than six months of the taxable year in the state.

California Income Tax Laws

California imposes a tax for each taxable year on the entire taxable income of every resident of the state who is not a part-year resident, and on the taxable income of every non-resident or part-year resident according to an adjusted formula. The taxable income of a non-resident or part-year resident includes all items of gross income and all deductions for any part of the taxable year during which the taxpayer was a resident of the state, as well as gross income and deductions derived from sources in the state for any part of the taxable year during which the taxpayer was not a resident of the state. Section 17041 provides the tax rates. Section 18001 describes the credit for taxes paid to other states.

California defines a resident for income tax purposes as every individual who is in the state for a purpose that is not temporary or transitory, as well as every individual domiciled in the state who is outside the state for a temporary or transitory purpose.

Colorado Income Tax Laws

Colorado imposes a tax on the federal taxable income (as determined under Section 63 of the Internal Revenue Code) of every individual, estate, and trust. Section 39-22-104 provides the tax rate. Section 39-22-109 provides special rules for the income of non-resident individuals. Section 39-22-108 describes the process of getting credits for income taxes paid to other states.

A resident individual is generally defined for income tax purposes as a person who is domiciled in Colorado, as well as a person who maintains a permanent place of abode in Colorado and spends in the aggregate more than six months of the taxable year in the state.

Connecticut Income Tax Laws

Connecticut imposes a tax on the Connecticut taxable income of each resident of the state, as well as a tax on the Connecticut taxable income of each non-resident that is derived from or connected with sources within the state. Section 12-700 describes how the income tax is calculated for residents and non-residents. Section 12-704 describes the process of getting credits for income taxes paid to other states.

Connecticut treats an individual as a resident for income tax purposes if they are domiciled in Connecticut, unless they maintain no permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. (There is another, more complex exception.) An individual is also considered a resident for these purposes if they maintain a permanent place of abode in the state and are in the state for an aggregate of more than 183 days of the taxable year.

Delaware Income Tax Laws

Delaware provides separate sets of rules for resident individuals and non-resident individuals for the purposes of income taxes. Section 1102 provides the basic tax rates in the state, while Section 1121 describes how taxes are calculated for non-residents. Section 1111 describes the process by which a resident can get a credit for income taxes paid to another state.

A resident is defined as someone who is domiciled in Delaware (with a narrow exception), or someone who maintains a place of abode in the state and spends in the aggregate more than 183 days of the taxable year in the state.

Florida Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

Florida does not have an individual income tax.

Georgia Income Tax Laws

Georgia imposes a tax on every resident of the state with respect to their Georgia taxable net income (as defined in Section 48-7-27) and on every non-resident with respect to their Georgia taxable net income received from services performed, property owned, proceeds of a lottery prize awarded by the Georgia Lottery Corporation, or business carried out in the state. Section 48-7-20 provides the individual tax rates. Section 48-7-124 describes the reciprocal arrangements for taxpayer relief when a taxpayer’s income is subject to the income tax laws of two or more jurisdictions, including Georgia.

A resident is defined for income tax purposes as every individual who is a legal resident of the state on income tax day, every individual who resides within the state on a more or less regular or permanent basis (rather than a temporary or transitory basis) and who so resides in the state on income tax day, and every individual who on income tax day has been residing in the state for at least 183 days or part-days in the aggregate over the immediately preceding 365 days.

Hawaii Income Tax Laws

Hawaii provides that its income tax applies to the entire income of a resident, computed without regard to source in the state. For non-residents, the tax applies to the income received or derived from property owned, personal services performed, or business carried out in the state, as well as any other source in the state. Section 235-51 provides the tax rates for individuals. Section 235-55 describes the tax credits for resident taxpayers who owe taxes to another state.

A resident is defined for income tax purposes as any individual who is domiciled in the state and any other individual who resides in the state, which means that they are in the state for a purpose that is not temporary or transitory. Every individual who is in the state for more than 200 days of the taxable year in the aggregate is presumed to be a resident, although this may be overcome by evidence that the individual maintains a permanent place of abode outside the state and is in the state for a temporary or transitory purpose.

Idaho Income Tax Laws

In 2022, Idaho passed a ballot initiative that implemented a flat tax rate of 5.8 percent for income over $2,500, or $5,000 for joint filers. (The first $2,500, or $5,000 for joint filers, is exempt from tax.) Section 63-3026 describes how Idaho taxable income is computed for residents, while Section 63-3026A describes how it is computed for non-residents. Section 63-3029 describes the credit for income taxes paid to another state.

Idaho defines a resident for income tax purposes as any individual who is domiciled in the state for the entire taxable year, or who maintains a place of abode in the state for the entire taxable year and spends in the aggregate more than 270 days of the taxable year in the state.

Illinois Income Tax Laws

Illinois imposes a tax measured by net income on the privilege of earning or receiving income in or as a resident of the state. Section 5/201 provides the tax rate. Section 5/601 describes the credit available for income tax paid by an Illinois resident to another state.

Illinois defines a resident for income tax purposes as an individual who is in the state during the taxable year for a purpose that is not temporary or transitory, or who is domiciled in Illinois but is absent from the state for a temporary or transitory purpose during the taxable year.

Indiana Income Tax Laws

Indiana imposes a tax on the adjusted gross income of every resident person, and on the part of the adjusted gross income derived from sources within Indiana of every non-resident person. The Indiana tax rate for individuals is currently a flat rate of 3.15 percent, but Section 6-3-2-1 explains how this will change starting with the taxable year beginning after December 31, 2024. Section 6-3-3-3 describes the credit for taxes paid to other states.

Indiana defines a resident for income tax purposes as any individual who was domiciled in the state during the taxable year, as well as any individual who maintains a permanent place of residence in the state and spends more than 183 days of the taxable year in the state.

Iowa Income Tax Laws

Iowa imposes a tax on every resident and non-resident of the state. Section 422.5A provides the tax rates, while Section 422.8 describes the income of a resident that is allocable to Iowa and the net income of a non-resident that is allocated to Iowa. Section 422.5(b) explains how to compute the tax imposed on the taxable income of a non-resident. Section 422.8 describes the credit for taxes paid to other states.

For the purposes of state income tax, Iowa defines a resident as any individual domiciled in the state, as well as any other individual who maintains a permanent place of abode in the state.

Kansas Income Tax Laws

Kansas imposes a tax on the Kansas taxable income of every resident individual, and on the Kansas taxable income of every non-resident individual. Section 79-32,110 provides the tax rates and the formula for calculating the tax for non-resident individuals. Section 79-32,111 describes the credit for income tax paid to another state.

Kansas defines a resident individual for income tax purposes as a natural person who is domiciled in the state. A natural person who spends in the aggregate more than six months of the taxable year in the state is presumed to be a resident for income tax purposes in the absence of proof to the contrary.

Kentucky Income Tax Laws

Kentucky law provides that an annual tax must be paid for each taxable year by every resident individual of the state on their entire net income. A non-resident individual is taxable only on the amount of income that they have received from labor performed, business done, or other activities in the state, from tangible property located in the state, and from intangible property that has acquired a business situs in the state. Section 141.020 describes how the tax is computed. Section 141.070 describes the credit for taxes paid to other states.

Kentucky defines a resident for tax purposes as an individual who is domiciled in the state, or an individual who is not domiciled in the state but maintains a place of abode in the state and spends in the aggregate more than 183 days of the taxable year in the state.

Louisiana Income Tax Laws

Louisiana law provides that a tax will be collected for each taxable year on the net income of residents and non-residents. A resident individual generally must pay a tax on net income from whatever source it is derived, while a non-resident individual generally must pay a tax on net income that is derived from property located, services rendered, or business transacted in the state, or from sources in the state. Section 47:32 provides the tax rates. Section 47:33 describes the credit for taxes paid to other states.

Louisiana defines a resident for tax purposes as every person domiciled in the state, as well as every other person who maintains a permanent place of abode in the state or spends in the aggregate more than six months of the taxable year in the state.

Maine Income Tax Laws

Maine imposes a tax for each taxable year on the Maine taxable income of every resident individual of the state, as well as the Maine adjusted gross income of every non-resident individual. (Maine adjusted gross income means the part of an individual’s federal adjusted gross income that is derived from sources within the state.) Section 5111 provides the tax rates. Section 5217-A describes the credit for taxes paid to other jurisdictions.

Maine treats an individual as a resident for tax purposes if they are domiciled in Maine, unless they do not maintain a permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. (There is also a narrower exception involving extended presence in a foreign country.) An individual is also considered a resident for tax purposes if they are not domiciled in Maine but maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the taxable year in the state.

Maryland Income Tax Laws

Maryland imposes a tax on the Maryland taxable income of each individual. Section 10-105 provides the tax rates. Maryland taxable income is defined as Maryland adjusted gross income, minus exemptions and deductions. Code of Maryland Regulations Section 03.04.02.06 describes how Maryland adjusted gross income is determined for a non-resident individual. Tax - General Code Section 10-703 describes the credit for tax paid by a resident to another state. (Maryland also imposes a "county income tax," which must fall within a range of rates provided by Section 10-106 and for which residency requirements are somewhat different from those discussed below.)

Maryland defines a resident for income tax purposes as an individual who is domiciled in the state on the last day of the taxable year, or an individual who maintained a place of abode in Maryland for more than six months of the taxable year, regardless of whether they were domiciled in the state.

Massachusetts Income Tax Laws

Massachusetts provides that residents will be taxed on their taxable income and that non-residents will be taxed to the extent specified in Section 5a on their taxable income. Section 4 provides the tax rates for residents and non-residents. Section 6 describes the credit for taxes due to another state.

In late 2022, Massachusetts voters approved an adjustment to the tax laws that provides that Massachusetts residents with incomes over $1 million will be taxed an additional 4 percent on the part of their income that is over $1 million. The threshold for this additional tax will increase annually with inflation.

Massachusetts defines a resident for income tax purposes as any person who is domiciled in the state, as well as any person who is not domiciled in the state but who maintains a permanent place of abode in the state and spends in the aggregate more than 183 days of the taxable year in the state, including days spent partially in and partially out of the state.

Michigan Income Tax Laws

Michigan imposes a tax on the taxable income of every person for receiving, earning, or otherwise acquiring income. Section 206.51 describes the tax rate. This section also provides that the taxable income of a non-resident is computed in the same manner that the taxable income of a resident is computed, subject to the allocation and apportionment provisions of the tax law. Section 206.255 describes the credit for tax imposed by another state.

Michigan defines a resident for tax purposes as an individual domiciled in the state. However, it provides that an individual who lives in the state for at least 183 days during the tax year, or more than half the days during a taxable year of less than 12 months, will be deemed a resident individual domiciled in the state. If an individual transitions from being a resident to a non-resident (or vice versa) during the taxable year, their taxable income will be determined separately for income in each status.

Minnesota Income Tax Laws

Minnesota imposes an annual tax for each taxable year on the taxable income of resident and non-resident individuals. Section 290.06 provides the tax rates and describes how the tax obligation is computed for non-residents. It also describes the credit for taxes paid by residents to another state.

Minnesota defines a resident for tax purposes as any individual domiciled in Minnesota, with narrow exceptions, as well as any individual who is domiciled outside the state but maintains a place of abode in the state and spends in the aggregate more than half of the tax year in Minnesota, again with narrow exceptions.

Mississippi Income Tax Laws

In 2022, Mississippi revised its tax rates as part of a plan to steadily transition from a progressive tax structure to a flat tax structure. By 2026, state income tax will be reduced to a 4 percent flat tax on taxable income over $10,000. Section 27-7-23 provides the tax rules for non-residents. Section 27-7-77 describes the credit for income taxes paid to another state.

Mississippi defines a resident for income tax purposes as any person who is domiciled in the state, as well as any other person who maintains a legal or actual residence in the state.

Missouri Income Tax Laws

Missouri imposes a tax for every taxable year on the Missouri taxable income of every resident. Section 143.011 provides the tax rates. A tax is also imposed for every taxable year on the income of every non-resident individual that is derived from sources within the state, and Section 143.041 describes how this tax is calculated. Section 143.081 describes the credit for income tax paid to another state.

Missouri treats an individual as a resident for income tax purposes if they are domiciled in the state, unless they maintain no permanent place of abode in the state, maintain a permanent place of residence elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. An individual is also considered a resident for tax purposes if they maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the taxable year in the state.

Montana Income Tax Laws

Section 15-30-2103 provides the tax rates, while Section 15-30-2104 describes how the tax is computed for non-residents. Section 15-30-2302 describes the credit for income taxes paid to other states.

Montana defines a resident for income tax purposes as any person who is domiciled in Montana, as well as any other person who maintains a permanent place of abode in the state, even though they may be temporarily absent from the state, and who has not established a residence elsewhere.

Nebraska Income Tax Laws

Nebraska imposes a tax for each taxable year on the entire income of every resident individual and on the income of every non-resident individual and partial-year resident individual that is derived from sources within the state. Section 77-2715.03 provides the individual income tax brackets and rates, while Section 77-2733 describes how the income of a non-resident individual derived from sources within the state is calculated. Section 77-2730 describes the credit for taxes paid to other states.

Nebraska defines a resident for income tax purposes as an individual who is domiciled in Nebraska or who maintains a permanent place of abode in the state and spends in the aggregate more than six months of the taxable year in the state.

Nevada Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

Nevada does not have an individual income tax.

New Hampshire Income Tax Laws

The New Hampshire income tax is levied at a flat rate that decreases by 1 percent each year until the tax is repealed on January 1, 2027. Critically, as provided by Section 77:4, this tax is limited to income in the form of interest and dividends, rather than wages. It also applies only to individuals who are inhabitants or residents of the state for any part of the taxable year whose gross interest and dividend income from all sources exceeds $2,400 during that taxable period.

Department of Revenue regulations list types of evidence that show an intent to establish residency by an ongoing physical presence in the state that is not transitory in nature. These include maintaining a home in New Hampshire, spending a greater percentage of time in New Hampshire than in any other state, having family living with them in New Hampshire, telling a government agency that the individual believes that they are a New Hampshire resident, being employed or conducting business activity in New Hampshire, or registering to vote there.

New Jersey Income Tax Laws

New Jersey imposes a tax for each taxable year (the same as the federal taxable year) on the New Jersey gross income of every individual. Section 54A:2-1 provides the tax brackets and rates, while Section 54A:2-1.1 describes how the tax is determined for non-resident taxpayers. Section 54A:4-1 describes the credit for taxes imposed by other states.

New Jersey treats an individual as a resident for income tax purposes if they are domiciled in the state, unless they maintain no permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. An individual also is considered a resident for income tax purposes if they are not domiciled in the state but maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the taxable year in the state.

New Mexico Income Tax Laws

New Mexico imposes a tax on the net income of every resident individual and on the net income of every non-resident individual who is employed or engaged in the transaction of business in, into, or from the state, or who is deriving any income from any property or employment in the state. Section 7-2-7 provides the individual income tax rates. Section 7-2-13 describes the credit for taxes paid to other states.

New Mexico defines a resident for income tax purposes as an individual who is domiciled in the state during any part of the taxable year or an individual who is physically present in the state for 185 days or more during the taxable year.

New York Income Tax Laws

Section 601 provides the tables of tax brackets and rates. Section 611 describes the New York taxable income of a resident individual, while Section 631 describes the New York source income of a non-resident individual, which is the only part of their income that is subject to tax. Section 620 describes the credit for income tax of another state.

New York treats an individual as a resident for income tax purposes if they are domiciled in the state, unless they maintain no permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. (There is another exception involving extended presence in a foreign country.) An individual is also considered a resident for income tax purposes if they maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the taxable year in the state.

North Carolina Income Tax Laws

North Carolina imposes a tax on the taxable income of every resident of the state and of every non-resident individual who derives income from North Carolina sources that are attributable to the ownership of any interest in real or tangible personal property in the state, from a business, trade, profession, or occupation in the state, or from gambling activities in the state. The tax is a percentage of the taxpayer’s North Carolina taxable income. Section 105-153.7 provides the rate for each taxable year. Section 105-151 describes the tax credits for income taxes paid to other states.

North Carolina defines a resident for income tax purposes as an individual who is domiciled in the state at any time during the taxable year or who resides in the state during the taxable year for a purpose that is not temporary or transitory. Without convincing proof to the contrary, a person who is present in the state for more than 183 days during the taxable year is presumed to be a resident, but the absence of a person for more than 183 days does not create a presumption that they are not a resident.

North Dakota Income Tax Laws

In addition to taxing residents, North Dakota taxes non-residents on income derived from property owned in the state, gaming activity in the state, and any business, trade, profession, or occupation in which they participate in the state. Section 57-38-30.3 provides the tax brackets and rates. It also describes the credit for resident individuals for the amount of income tax that a taxpayer paid to another state.

North Dakota defines a resident for income tax purposes as any person domiciled in the state and any other person who maintains a permanent place of abode in the state and spends in the aggregate more than seven months of the income year in the state.

Ohio Income Tax Laws

Ohio levies a tax on every individual who resides in Ohio, earns or receives income in Ohio, earns or receives lottery winnings under Ohio law, earns or receives winnings on casino or sports gaming, or otherwise has a nexus with or in the state under the U.S. Constitution. Section 5747.02 provides the tax rates and the formulas for calculating individual income taxes. Section 5747.05 describes the credit for resident taxpayers subject to income tax in other states.

Ohio defines a resident for income tax purposes as an individual who is domiciled in the state. Section 5747.24 provides complex rules for determining domicile.

Oklahoma Income Tax Laws

Oklahoma imposes a tax on the Oklahoma taxable income of every resident or non-resident individual. Section 68-2355 provides two alternative methods for computing this tax. Section 68-2357 describes the credit for taxes paid to another state by a resident individual. (Although the statute refers to “compensation for personal services,” Oklahoma Administrative Code Section 710:50-15-72 provides that the credit extends to wages, retirement income, and gambling proceeds as well.)

Oklahoma treats a person as a resident individual for income tax purposes if they are domiciled in the state, while any other person who spends in the aggregate more than seven months of the taxable year in the state is presumed to be a resident for income tax purposes without proof to the contrary.

Oregon Income Tax Laws

Oregon imposes a tax for each taxable year on the entire taxable income of every resident of the state, and on the taxable income of every full-year non-resident that is derived from sources within the state. Section 316.037 provides the tax rates. Section 316.082 describes the credit for taxes paid to another state.

Oregon treats an individual as a resident for income tax purposes if they are domiciled in the state, unless they maintain no permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days in the taxable year in the state. Someone who is not domiciled in the state is also considered a resident for income tax purposes if they maintain a permanent place of abode in the state and spend in the aggregate more than 200 days of the taxable year in the state, unless they can prove that they are in the state only for a temporary or transitory purpose.

Pennsylvania Income Tax Laws

  • Income tax collected: Yes
  • Tax model: Flat tax
  • Applicable laws: 72 Pennsylvania Statutes Section 7301 et seq.

Every resident individual in Pennsylvania is subject to a tax on each dollar of income received by that resident during that resident’s taxable year, while each non-resident individual is subject to a tax on each dollar of income received by that non-resident from sources within the state during that non-resident’s taxable year. As of 2023, the tax rate is 3.07 percent for both residents and non-residents. Section 7314 describes the credit for taxes imposed by other states.

Pennsylvania treats an individual as a resident for income tax purposes if they are domiciled in the state, unless they maintain no permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. An individual is also considered a resident for income tax purposes if they are not domiciled in the state but maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the taxable year in the state.

Rhode Island Income Tax Laws

Rhode Island imposes a personal income tax for each taxable year (which is the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual. The Rhode Island income of a resident individual is defined as their adjusted gross income for federal income tax purposes (subject to modifications described in Section 44-30-12), while Section 44-30-32 describes how the Rhode Island income of a non-resident individual is calculated. Section 44-30-2-6 provides the tax rates. Section 44-30-18 describes the credit for income taxes of other states.

Rhode Island defines a resident as an individual who is domiciled in the state, or who maintains a permanent place of abode in the state and is in the state for an aggregate of more than 183 days of the taxable year.

South Carolina Income Tax Laws

South Carolina imposes a tax on the South Carolina taxable income of individuals. Section 12-6-510 provides the tax rates. Section 12-6-1720 describes how South Carolina taxable income is defined for non-residents. Section 12-6-3400 describes the credit for income tax paid by a South Carolina resident to another state.

South Carolina defines a resident individual for income tax purposes as an individual who is domiciled in the state.

South Dakota Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

South Dakota does not have an individual income tax.

Tennessee Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

Tennessee does not have an individual income tax.

Texas Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

Texas does not have an individual income tax.

Utah Income Tax Laws

Utah imposes a tax on the state taxable income of a resident individual that is defined by Section 59-10-104 as a set percentage of the resident individual’s state taxable income for that taxable year. With a few exceptions, Utah also imposes a tax on non-resident individuals in an amount equal to the product of their state taxable income and the percentage provided in Section 59-10-104. Section 59-10-117 defines state taxable income derived from Utah sources for the purpose of taxing non-resident individuals. Section 59-10-1003 describes the tax credit for tax paid by an individual to another state.

Utah defines a resident individual for income tax purposes as an individual who is domiciled in the state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in the state.

Vermont Income Tax Laws

Vermont imposes a tax for each taxable year on the taxable income earned or received in that year by every individual subject to income taxation under federal law. Section 5822 provides the tax rates. Section 5823 describes how to calculate Vermont income for a resident and for a non-resident. Section 5825 describes the credit for taxes paid to other states.

A resident individual is defined as an individual qualifying for residency in the state during the entirety of that taxable year. Vermont law provides that an individual qualifies for residency in the state for the portion of the taxable year during which they are domiciled in the state, or during which they maintain a permanent place of abode in the state if they maintain a permanent place of abode and are present in the state for more than an aggregate of 183 days of that taxable year.

Virginia Income Tax Laws

Virginia imposes a tax on the Virginia taxable income for each taxable year of every individual. Section 58.1-320 provides the tax rates. Section 58.1-322 describes the Virginia taxable income of residents, while Section 58.1-325 describes the Virginia taxable income of non-residents. Section 58.1-332 describes the credits for taxes paid to other states.

Virginia defines a resident for income tax purposes as every person domiciled in the state at any time during the taxable year and every other person who maintained their place of abode in the state for an aggregate of more than 183 days of the taxable year.

Washington Income Tax Laws

As of 2023, Washington collects a 7 percent tax on the voluntary sale or exchange of stocks, bonds, and other capital assets when the profit is greater than $250,000 annually. In other words, the tax is calculated as 7 percent multiplied by an individual’s Washington capital gains. (This is technically described as an excise tax rather than an income tax.) Certain types of assets are exempt. Section 82.87.100 describes when long-term capital gains or losses are allocated to the state. It also provides for a credit for taxes paid by a taxpayer to another taxing jurisdiction on capital gains derived from capital assets in the other taxing jurisdiction.

Washington treats an individual as a resident for the purposes of this tax if they were domiciled in the state during the taxable year, unless they maintained no permanent place of abode in the state during the entire taxable year, maintained a permanent place of abode outside the state during the entire taxable year, and spent in the aggregate no more than 30 days of the taxable year in the state. In addition, an individual is considered a resident for these purposes if they maintained a place of abode and were physically present in the state for more than 183 days during the taxable year.

Washington, D.C. Income Tax Laws

Section 47-1806.01 defines taxable income under District of Columbia law, while Section 47-1806.03 provides the tax rates. Section 47-1806.04 describes the credit for tax paid to other jurisdictions.

The District of Columbia defines a resident for income tax purposes as an individual who is domiciled in the District at any time during the taxable year, as well as every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year. In determining when an individual is a resident, their absence from the District for temporary or transitory purposes is not regarded as changing their domicile or place of abode.

West Virginia Income Tax Laws

West Virginia imposes a tax for each taxable year on the West Virginia taxable income of every individual. Section 11-21-4e provides the tax rates. Section 11-21-11 describes the West Virginia taxable income of a resident individual, while Section 11-21-32 describes the West Virginia source income of a non-resident individual. Section 11-21-20 describes the credit for income tax of another state.

West Virginia treats an individual as a resident for income tax purposes if they are domiciled in the state, unless they maintain no permanent place of abode in the state, maintain a permanent place of abode elsewhere, and spend in the aggregate no more than 30 days of the taxable year in the state. An individual is also considered a resident for these purposes if they maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the taxable year in the state.

Wisconsin Income Tax Laws

Wisconsin requires every person residing in the state to pay a tax on their net income, and it requires every non-resident individual to pay a tax on their income that is derived from property located or business transacted in the state. Section 71.06 provides the tax rates. Section 71.07 describes the credit for taxes paid to other states.

Wisconsin provides that every person domiciled in the state is deemed to be residing in the state for income tax purposes.

Wyoming Income Tax Laws

  • Income tax collected: No
  • Tax model: N/A
  • Applicable laws: N/A

Wyoming does not have an individual income tax.

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