Whether you must file state income tax depends on your income, your state, and your filing status
Not everyone who earns money has to file a state income tax return. The requirement depends on three things: how much you earned, which state you live in, and whether you're claimed as a dependent. Some states don't have income tax at all, so residents there never file a state return. In states that do tax income, the threshold for filing is usually lower than the federal threshold — meaning you might have to file state taxes even if you don't owe federal taxes.
The income limits that trigger a filing requirement change each year and vary by filing status (single, married filing jointly, head of household, and so on). Your state's tax authority publishes these thresholds annually, usually in January or February. If your income falls below the threshold for your state and status, you typically don't have to file — though filing anyway might still benefit you if you're owed a refund.
Key Takeaways
- 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).
- In states with income tax, filing thresholds vary by year and filing status, and your state's tax authority publishes the current year's thresholds on its website.
- You may have to file state taxes even if your income is below the federal filing threshold, because state thresholds are often lower.
- If you're claimed as a dependent on someone else's return, you may have to file state taxes at a lower income level than an independent filer.
- Filing a state return when you don't have to can still make sense if you had taxes withheld or are owed a refund.
States with no income tax
Nine states do not tax income at all, so residents of those states never file a state income tax return. These states are Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire is a partial exception: it has no income tax on wages or salaries, but it does tax dividends and interest income, so some New Hampshire residents must file.
If you live in one of these states and work there, you have no state income tax filing requirement. However, if you moved to one of these states partway through the year or worked in multiple states, you may still owe taxes to another state for the income you earned there before you moved. The state where you earned the income, not where you live now, is where you file.
How to find your state's filing threshold
Each state that taxes income sets an annual threshold — a dollar amount of income below which you don't have to file. This threshold is different for each filing status: single filers have one threshold, married couples filing jointly have another (usually higher), and head of household filers have a third. The threshold also depends on your age; some states set a higher threshold for people over 65.
Your state's tax authority publishes these thresholds every year, usually on its website under a section titled "Filing Requirements" or "Do I Have to File?" You can find your state's tax authority by searching "[your state] department of revenue" or "[your state] tax commission." The thresholds are free to view and don't require you to create an account or enter personal information.
As an example of how thresholds vary: in 2023, a single filer in one state might have had to file if they earned $13,850 or more, while a single filer in another state might have had to file at $12,950 or more. These numbers change annually, so checking your state's current-year guidance is essential.
When you're claimed as a dependent
If someone else claims you as a dependent on their tax return — typically a parent, but sometimes a guardian or other relative — your filing threshold is lower than it would be if you were independent. This is true for both federal and state taxes. The threshold for a dependent is usually based on your earned income (wages from a job) plus a standard amount, rather than the higher threshold that applies to independent filers.
For example, a dependent might have to file state taxes if they earned $1,150 or more in a year, while an independent single filer in the same state might not have to file unless they earned $13,850 or more. If you're unsure whether you're claimed as a dependent, ask the person who files the return that includes you, or check the tax return itself if you have access to it.
State taxes when you work in multiple states
If you earned income in more than one state during the year, you may have to file returns in more than one state. The state where you earned the income is generally the one that can tax it, regardless of where you live. For example, if you lived in State A but worked in State B for part of the year, you would file a return in State B for the income you earned there, even if State B is not your home state.
Some states have reciprocal agreements that prevent you from being taxed twice on the same income, but these agreements vary. If you worked in multiple states, check the tax authority website for each state where you earned income to see whether you have to file there. You may also be able to claim a credit on your home state's return for taxes you paid to another state, which reduces the amount you owe at home.
When filing makes sense even if you don't have to
Even if your income is below your state's filing threshold, filing a state return can be worthwhile if you had state income tax withheld from your paychecks or if you made estimated tax payments during the year. When you file, you report what you actually owe; if you paid more than that through withholding, you receive a refund. Without filing, you keep nothing — the state keeps the overpayment.
Similarly, if you're owed a state tax credit (such as a credit for property taxes paid or for dependent care expenses), you have to file to claim it. Some credits are refundable, meaning you can receive money back even if you owe no tax. If you think you might be owed a refund or a credit, filing is in your interest even if the law doesn't require it.
What happens if you don't file when you should
If you don't file a state return when your income exceeds the threshold, the state may assess a penalty for late filing. The penalty amount varies by state and is usually a percentage of the tax owed or a flat fee, whichever is larger. Some states also charge interest on unpaid taxes from the original due date.
If you realize you should have filed in a previous year, you can still file that return. Filing late is better than not filing at all, because it stops the accumulation of penalties and interest. Contact your state's tax authority or a tax professional for guidance on filing back returns; many states have a process for this, and some may waive penalties if you file within a certain period after the original important date.
Frequently Asked Questions
Do I have to file state taxes if I live in a state with no income tax?
No. If you live in Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, or Wyoming, you have no state income tax filing requirement. New Hampshire residents don't file on wages but must file if they earned dividends or interest. However, if you worked in a different state during the year, you may owe taxes to that state.
What if I earned less than the filing threshold but had taxes withheld?
You don't have to file, but you should consider it. If your employer withheld state income tax from your paychecks and you owed less tax than what was withheld, filing gets you a refund. Without filing, the state keeps the overpayment.
Can I file state taxes without filing federal taxes?
Yes. Your state's filing requirement is separate from the federal requirement. You might owe state taxes but not federal taxes, or vice versa. Check both your state's threshold and the federal threshold to see what you must file.
Where do I find the exact filing threshold for my state and status?
Visit your state's tax authority website — search "[your state] department of revenue" — and look for a page titled "Filing Requirements" or "Do I Have to File?" The thresholds are listed by filing status and age and are updated annually.
What if I'm not sure whether I'm claimed as a dependent?
Ask the person who files the return that includes you, or request a copy of their return. You can also contact your state's tax authority; they can sometimes tell you whether a dependent claim was filed in your name, though this may take several weeks.