Whether you must file depends on your income, filing status, and state
You have to file state income tax if your income exceeds your state's threshold for your filing status. That threshold varies by state and changes each year. Most states set it lower than the federal threshold, which means you might owe state tax even if you don't owe federal tax. Some states have no income tax at all, so residents never file. The only way to know for certain is to check your specific state's rules and compare your actual income to that year's limit.
The state you live in on December 31 is the state where you file. If you moved during the year, you may owe tax to two states, but most states give you a credit for taxes paid to another state to prevent double taxation. Military members and their spouses have different rules depending on their home of record.
Key Takeaways
- Filing requirements are set by each state and depend on your total income, filing status, and age — not on whether you owe federal tax.
- Nine states have no income tax at all: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (which taxes only dividends and interest).
- Your state's threshold for filing is usually published by your state's department of revenue or tax authority and changes annually.
- If you file federal taxes, you should check your state's threshold separately — filing one does not automatically satisfy the other.
How states set filing thresholds
Each state that collects income tax publishes a filing threshold — the income level at which you must file. This threshold is based on your filing status (single, married filing jointly, head of household, and so on) and sometimes on your age. A single person under 65 might have a different threshold than a single person 65 or older, because some states allow an additional standard deduction for age.
The threshold is not the same as the tax rate. You might have to file even if you owe zero tax, because the state wants to verify your income and confirm you fall below the threshold. Some states require filing if you had tax withheld from your paycheck, even if your income is below the threshold, because you may be owed a refund.
Thresholds change each year, usually in January. If you filed last year, do not assume the same threshold applies this year. Your state's tax department website publishes the current year's thresholds, usually in a document called "Filing Requirements" or "Who Must File." That document is the source of truth for your state.
States with no income tax
Nine states do not tax income at all. If you live in Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, or Wyoming, you have no state income tax filing requirement. New Hampshire taxes only dividends and interest income, not wages, so most wage earners there do not file.
If you moved to one of these states from a state that collects income tax, you do not file for the state you left once you establish residency in the new state. However, you may owe tax to your former state for the portion of the year you lived there. Your new state's tax authority can tell you whether you need to file a part-year return in your old state.
When you must file even if you are below the threshold
Some situations require you to file even if your income is below your state's threshold. If you had state income tax withheld from your paycheck, you should file to claim a refund. If you are self-employed, many states require you to file if your net self-employment income exceeds a certain amount, which is often lower than the wage-earner threshold.
If you received certain credits or deductions that only apply when you file — such as a state earned income tax credit or property tax relief — you must file to claim them. Some states also require filing if you had a tax liability in the previous year, even if you do not this year. Check your state's rules or contact your state tax department to confirm whether your situation requires filing.
What happens if you do not file when you should
If you do not file when your state requires it, you may face penalties and interest. The penalty is usually a percentage of the tax owed, and interest accrues on both the tax and the penalty. Some states charge a flat penalty for late filing regardless of the amount owed. If you owe a refund, the statute of limitations for claiming it is usually three to seven years, depending on the state — after that, the money goes to the state.
If you realize you should have filed in a previous year, file as soon as you can. Most states will reduce or waive penalties if you file voluntarily before the state contacts you. Contact your state's tax department or a tax preparer to understand your options and the amount you may owe.
Part-year residents and people who moved
If you moved to a different state during the year, you may owe tax to both your old state and your new state. Most states require you to file a part-year return for the months you lived there. Your old state taxes income earned while you were a resident; your new state taxes income earned after you moved there. Some states allow a credit for taxes paid to another state to prevent paying tax twice on the same income.
The date you establish residency in your new state matters. Most states consider you a resident on the day you move with the intent to stay. If you moved for a job or to be closer to family, document the move with a lease, utility bill, or driver's license showing your new address and the date. This documentation helps prove when your residency changed if your old state questions your filing status.
How to find your state's filing requirement
Your state's department of revenue or tax authority publishes filing requirements on its website. Search for "[Your State] filing requirements" or "[Your State] who must file" to find the official threshold. The document usually lists thresholds by filing status and age and is updated each year. If you cannot find it online, call your state's tax department — the number is on the state website.
You can also use the IRS's interactive tax assistant tool, which asks questions about your income and filing status and tells you whether you must file federal tax. However, this tool does not tell you about state requirements. After you determine your federal status, check your state separately. Some tax preparation software also asks about your state and will flag if you need to file, but verify the answer against your state's official threshold.
Frequently Asked Questions
Do I have to file state tax if I do not owe federal tax?
Not necessarily. Your state's threshold is usually lower than the federal threshold, so you might owe state tax even if you do not owe federal tax. However, you might also live in a state with no income tax, or your income might be below your state's threshold. Check your state's filing requirements separately from federal requirements.
What if I had taxes withheld but my income is below the filing threshold?
You should file to claim a refund of the taxes withheld. Even though your income is below the threshold, the state withheld money from your paycheck, and filing is the way to get it back. If you do not file, you lose the refund after the statute of limitations expires, usually three to seven years.
If I move mid-year, do I file in both states?
Yes, you usually file a part-year return in both your old state and your new state. Your old state taxes income earned before you moved; your new state taxes income earned after you moved. Most states give you a credit for taxes paid to the other state to avoid double taxation. Contact both states' tax departments to confirm the filing deadline for part-year residents.
What if I am retired and only have Social Security income?
Most states do not tax Social Security benefits. However, if you have other income — such as pensions, interest, or dividends — you may have to file. Check your state's threshold for your filing status and age. Some states allow an additional standard deduction for people over 65, which raises the threshold.
Can I file federal tax without filing state tax?
Yes. Federal and state filing requirements are separate. You can owe federal tax and not owe state tax, or vice versa. However, if you file federal tax, check your state's threshold to confirm you do not also owe state tax. Filing one does not satisfy the other.