Taxes / State directory

State directory

All 50 states and D.C.: who to check with, which forms to expect, and whether an agreement or local tax might apply.

Rules for tax year 2026 unless a line says otherwise. Written November 2, 2026.

For general information only. This is not tax, legal or financial advice, and we are not your tax preparer. Rules change and your facts decide how they apply, so consult a qualified tax professional before you act on it.

What this page is

A directory of official links, with form names read from each state's own site for 2025 returns. These are official links and form names, not state-by-state guides. A link gets you to the rule, and you still need to read it for your year and your facts.

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming show no general wage income tax. A blank local tax line means we did not find an official answer, so it may still exist.

51 jurisdictions. Links checked November 2, 2026.

Alabama Official links only

Agency: Alabama Department of Revenue
Forms: 2025 individual forms
Resident: Form 40 (or Form 40A)
Nonresident: Form 40NR
Part-year: Form 40 (part-year return)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule CR, Credit for Taxes Paid to Other States (Form 40 filers only)
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Local occupational taxes exist at city level (for example Birmingham); the state booklet treats them as separate from state income tax.

Alaska Official links only No general wage income tax

Agency: Alaska Department of Revenue, Tax Division
Local tax on wages: Not confirmed
Note: State Administrative Manual says the individual income tax was repealed in 1980; the source is the Department of Administration manual, not the Tax Division.

Arizona Official links only

Agency: Arizona Department of Revenue
Forms: 2025 individual forms
Resident: Form 140
Nonresident: Form 140NR
Part-year: Form 140PY
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Form 309, Credit for Taxes Paid to Another State or Country
Form for your employer: Form WEC
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Arkansas Official links only

Agency: Arkansas Department of Finance and Administration
Forms: 2025 individual forms
Resident: AR1000F
Nonresident: AR1000NR
Part-year: AR1000NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Tax Paid to Another State (Form AR1000TC)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

California Official links only

Agency: California Franchise Tax Board
Forms: 2025 individual forms
Resident: Form 540 (or 540 2EZ)
Nonresident: Form 540NR with Schedule CA (540NR)
Part-year: Form 540NR with Schedule CA (540NR)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule S, Other State Tax Credit
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Colorado Official links only

Agency: Colorado Department of Revenue, Taxation Division
Forms: 2025 individual forms
Resident: DR 0104
Nonresident: DR 0104 with DR 0104PN
Part-year: DR 0104 with DR 0104PN
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: DR 0104CR, Part II (credit for tax paid to another state)
Local tax on wages: Yes, in some places
Note: Local occupational privilege (head) taxes exist; Denver charges a flat monthly amount on employees earning over a threshold. Aurora site says its version was repealed effective 2025.

Connecticut Official links only

Agency: Connecticut Department of Revenue Services
Forms: 2025 individual forms
Resident: Form CT-1040
Nonresident: Form CT-1040NR/PY
Part-year: Form CT-1040NR/PY
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule 2, Credit for Income Taxes Paid to Qualifying Jurisdictions
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Credit on Form CT-1040NR/PY is limited to part-year residents for the residency period.

Delaware Official links only

Agency: Delaware Division of Revenue
Forms: 2025 individual forms
Resident: Form PIT-RES
Nonresident: Form PIT-NON
Part-year: Form PIT-RES or Form PIT-NON (filer elects)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: DE Schedule I, Credit for Income Tax Paid to Another State (Form PIT-RES)
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Wilmington levies a city wage tax; part-year residents may choose a resident or nonresident return.

District of Columbia Official links only

Agency: DC Office of Tax and Revenue
Forms: 2025 individual forms
Resident: Form D-40
Nonresident: Form D-40B (nonresident refund request only)
Part-year: Form D-40 (prorated)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for income taxes paid to another state (statutory residents and part-year residents), on Form D-40
Exempts wages of residents of: All nonresidents, if: You keep no place to live in the job's state for 183 days or more during the year.. Conditions
Local tax on wages: None found
State filing portal: Official portal or free-file page
Note: DC is a single jurisdiction with no sub-local income tax. Statutory-resident rule applies at 183 days with a place of abode. Nonresidents generally owe no DC wage tax; D-40B is for withheld-tax refunds.

Florida Official links only No general wage income tax

Agency: Florida Department of Revenue
Local tax on wages: Not confirmed
Note: Department FAQ and new-resident brochure say Florida imposes no personal income tax.

Georgia Official links only

Agency: Georgia Department of Revenue
Forms: 2025 individual forms
Resident: Form 500
Nonresident: Form 500 with Schedule 3
Part-year: Form 500 with Schedule 3
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for taxes paid to another state (Form 500, using IT-511 worksheets)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Hawaii Official links only

Agency: Hawaii Department of Taxation
Forms: 2025 individual forms
Resident: Form N-11
Nonresident: Form N-15
Part-year: Form N-15
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule CR, credit for income taxes paid to other states and countries
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Idaho Official links only

Agency: Idaho State Tax Commission
Forms: 2025 individual forms
Resident: Form 40
Nonresident: Form 43
Part-year: Form 43
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for taxes paid to another state (Form 39R for Form 40 filers, Form 39NR for Form 43 filers)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Illinois Official links only

Agency: Illinois Department of Revenue
Forms: 2025 individual forms
Resident: Form IL-1040
Nonresident: Form IL-1040 with Schedule NR
Part-year: Form IL-1040 with Schedule NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule CR, Credit for Tax Paid to Other States
Exempts wages of residents of: Iowa, Kentucky, Michigan, Wisconsin. Conditions
Form for your employer: Form IL-W-5-NR
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Indiana Official links only

Agency: Indiana Department of Revenue
Forms: 2025 individual forms
Resident: Form IT-40
Nonresident: Form IT-40PNR
Part-year: Form IT-40PNR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Taxes Paid to Other States (Form IT-40 Schedule 5)
Exempts wages of residents of: Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin. Conditions
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: County income tax applies to wages; credit rules depend on the other state.

Iowa Official links only

Agency: Iowa Department of Revenue
Forms: 2025 individual forms
Resident: Form IA 1040
Nonresident: Form IA 1040 with Schedule IA 126
Part-year: Form IA 1040 with Schedule IA 126
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Out-of-State Tax Credit (Form IA 130, IA 1040 line 15)
Exempts wages of residents of: Illinois. Conditions
Form for your employer: Form 44-016
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: School district surtax is reported on IA 1040 line 19, not a separate local wage return.

Kansas Official links only

Agency: Kansas Department of Revenue
Forms: 2025 individual forms
Resident: Form K-40
Nonresident: Form K-40 with Schedule S (Part B)
Part-year: Form K-40 with Schedule S (Part B)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for taxes paid to other states (Form K-40 line 13)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Kentucky Official links only

Agency: Kentucky Department of Revenue
Forms: 2025 individual forms
Resident: Form 740
Nonresident: Form 740-NP
Part-year: Form 740-NP
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for income tax paid to other states (Form 740 Schedule ITC, Section A, line 6)
Exempts wages of residents of: Illinois, Indiana, Michigan, Ohio, Virginia (conditions apply), West Virginia, Wisconsin. Conditions
Form for your employer: Form 42A809
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Residents of reciprocal states with only Kentucky wages use Form 740-NP-R. Local occupational taxes on wages exist; Kentucky booklet shows them only as a deduction line.

Louisiana Official links only

Agency: Louisiana Department of Revenue
Forms: 2025 individual forms
Resident: Form IT-540
Nonresident: Form IT-540B
Part-year: Form IT-540B
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for taxes paid to other states, Schedule C with worksheet R-10606
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: FAQ says residing more than six months makes someone a resident for the whole year. Flat 3% for 2025.

Maine Official links only

Agency: Maine Revenue Services
Forms: 2025 individual forms
Resident: Form 1040ME
Nonresident: Form 1040ME with Schedule NR
Part-year: Form 1040ME with Schedule NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Income Tax Paid to Other Jurisdictions (worksheet required)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Maryland Official links only

Agency: Comptroller of Maryland
Forms: 2025 individual forms
Resident: Form 502
Nonresident: Form 505 with Form 505NR
Part-year: Form 502 for the resident period; Form 505 too if Maryland income while nonresident
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Form 502CR, Part A (credit for income taxes paid to another state)
Exempts wages of residents of: District of Columbia (conditions apply), Pennsylvania (conditions apply), Virginia (conditions apply), West Virginia. Conditions
Form for your employer: Form MW507
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Local income tax is computed on the state return, and nonresidents face a 2.25% Special Nonresident Tax per the booklet. Part-year filers may need two returns.

Massachusetts Official links only

Agency: Massachusetts Department of Revenue
Forms: 2025 individual forms
Resident: Form 1
Nonresident: Form 1-NR/PY
Part-year: Form 1-NR/PY
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Income tax paid to another jurisdiction credit (Schedule OJC with Form 1 / Form 1-NR/PY line worksheet)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: 4% surtax applies above a threshold for all filer types.

Michigan Official links only

Agency: Michigan Department of Treasury
Forms: 2025 individual forms
Resident: Form MI-1040
Nonresident: Form MI-1040 with Schedule NR
Part-year: Form MI-1040 with Schedule NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Income Tax Imposed by Government Units Outside Michigan (MI-1040 line 18)
Exempts wages of residents of: Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin. Conditions
Form for your employer: Form MI-W4
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: City income taxes (for example Detroit) are separate from MI-1040.

Minnesota Official links only

Agency: Minnesota Department of Revenue
Forms: 2025 individual forms
Resident: Form M1
Nonresident: Form M1 with Schedule M1NR
Part-year: Form M1 with Schedule M1NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule M1CR, Credit for Income Tax Paid to Another State (Wisconsin uses M1RCR)
Exempts wages of residents of: Michigan, North Dakota. Conditions
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Domicile plus a 183-day rule.

Mississippi Official links only

Agency: Mississippi Department of Revenue
Forms: 2025 individual forms
Resident: Form 80-105
Nonresident: Form 80-205
Part-year: Form 80-205
Credit for tax paid elsewhere: Form 80-160, Credit for Tax Paid to Another State (legal residents)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Missouri Official links only

Agency: Missouri Department of Revenue
Forms: 2025 individual forms
Resident: Form MO-1040
Nonresident: Form MO-1040 with Form MO-NRI
Part-year: Form MO-1040 with Form MO-NRI or Form MO-CR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Form MO-CR, Credit for Income Tax Paid to Other States or Political Subdivisions
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Kansas City and St. Louis levy a 1% earnings tax; state agency page does not explain it, so city sources are used.

Montana Official links only

Agency: Montana Department of Revenue
Forms: 2025 individual forms
Resident: Form 2
Nonresident: Form 2 with Schedule II
Part-year: Form 2 with Schedule II
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Income Tax Paid to Another State (Schedule III, Part II)
Exempts wages of residents of: North Dakota. Conditions
Form for your employer: Form MW-4
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Agency page also links Montana Free File partner offers.

Nebraska Official links only

Agency: Nebraska Department of Revenue
Forms: 2025 individual forms
Resident: Form 1040N
Nonresident: Form 1040N with Schedule III
Part-year: Form 1040N with Schedule III
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Tax Paid to Another State (Form 1040N Schedule II)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Nevada Official links only No general wage income tax

Agency: Nevada Department of Taxation
Local tax on wages: Not confirmed
Note: Department says Nevada has no individual income tax.

New Hampshire Official links only No general wage income tax

Agency: New Hampshire Department of Revenue Administration
Local tax on wages: Not confirmed
Note: Interest and Dividends Tax repealed for periods from January 1, 2025; earlier years stay subject to audit. Wages were not its base.

New Jersey Official links only

Agency: New Jersey Division of Taxation
Forms: 2025 individual forms
Resident: Form NJ-1040
Nonresident: Form NJ-1040NR
Part-year: Form NJ-1040 for resident period; Form NJ-1040NR if New Jersey-source income while nonresident
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule NJ-COJ, Credit for Taxes Paid to Other Jurisdictions
Exempts wages of residents of: Pennsylvania. Conditions
Form for your employer: Form NJ-165
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

New Mexico Official links only

Agency: New Mexico Taxation and Revenue Department
Forms: 2025 individual forms
Resident: Form PIT-1
Nonresident: Form PIT-1 with Schedule PIT-B
Part-year: Form PIT-1 with Schedule PIT-B
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Taxes Paid to Another State (Form PIT-1 line 20)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Residents only for this credit; 185-day presence rule appears in residency text.

New York Official links only

Agency: New York State Department of Taxation and Finance
Forms: 2025 individual forms
Resident: Form IT-201
Nonresident: Form IT-203
Part-year: Form IT-203
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Form IT-112-R, New York State Resident Credit
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: New York City and Yonkers have separate resident and part-year tax definitions on the definitions page.

North Carolina Official links only

Agency: North Carolina Department of Revenue
Forms: 2025 individual forms
Resident: Form D-400
Nonresident: Form D-400 with Schedule PN
Part-year: Form D-400 with Schedule PN
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for tax paid to another state or country (Form D-400TC)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

North Dakota Official links only

Agency: North Dakota Office of State Tax Commissioner
Forms: 2025 individual forms
Resident: Form ND-1
Nonresident: Form ND-1 with Schedule ND-1NR
Part-year: Form ND-1 with Schedule ND-1NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule ND-1CR, Credit for income tax paid to another state
Exempts wages of residents of: Minnesota (conditions apply), Montana. Conditions
Form for your employer: Form NDW-R
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Ohio Official links only

Agency: Ohio Department of Taxation
Forms: 2025 individual forms
Resident: Form IT 1040
Nonresident: Form IT 1040 with Nonresident Credit (Form IT NRC)
Part-year: Form IT 1040 with Nonresident Credit (Form IT NRC)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Resident Credit (Form IT RC)
Exempts wages of residents of: Indiana, Kentucky, Michigan, Pennsylvania, West Virginia. Conditions
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Municipal income tax on wages is run by cities (Department page: https://tax.ohio.gov/business/municipalities); school district income tax uses Form SD 100.

Oklahoma Official links only

Agency: Oklahoma Tax Commission
Forms: 2025 individual forms
Resident: Form 511
Nonresident: Form 511-NR
Part-year: Form 511-NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Form 511-TX, Credit for Taxes Paid to Another State
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Oregon Official links only

Agency: Oregon Department of Revenue
Forms: 2025 individual forms
Resident: Form OR-40
Nonresident: Form OR-40-N
Part-year: Form OR-40-P
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for income taxes paid to another state (Publication OR-17)
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Metro Supportive Housing Services and Multnomah County Preschool for All are local income taxes above thresholds; statewide transit tax is withheld from wages.

Pennsylvania Official links only

Agency: Pennsylvania Department of Revenue
Forms: 2025 individual forms
Resident: Form PA-40
Nonresident: Form PA-40
Part-year: Form PA-40
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule G-L, Resident Credit for Taxes Paid to Other States
Exempts wages of residents of: Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. Conditions
Local tax on wages: Yes, in some places
State filing portal: Official portal or free-file page
Note: Local earned income tax exists; state resident credit excludes local taxes.

Rhode Island Official links only

Agency: Rhode Island Division of Taxation
Forms: 2025 individual forms
Resident: Form RI-1040
Nonresident: Form RI-1040NR
Part-year: Form RI-1040NR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: RI Schedule II (residents); RI Schedule III Part 2 (part-year, Form RI-1040NR)
Local tax on wages: Not confirmed

South Carolina Official links only

Agency: South Carolina Department of Revenue
Forms: 2025 individual forms
Resident: Form SC1040
Nonresident: Form SC1040 with Schedule NR
Part-year: Form SC1040 with Schedule NR (or resident method)
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Form SC1040TC, credit for income tax paid to another state
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Part-year residents may choose resident or nonresident method.

South Dakota Official links only No general wage income tax

Agency: South Dakota Department of Revenue
Local tax on wages: Not confirmed
Note: Department says South Dakota imposes no state income tax (its page says it is one of seven such states, which understates the list in this directory).

Tennessee Official links only No general wage income tax

Agency: Tennessee Department of Revenue
Local tax on wages: Not confirmed
Note: Hall income tax hit only interest and dividends and was repealed; it never applied to wages.

Texas Official links only No general wage income tax

Agency: Texas Comptroller of Public Accounts
Local tax on wages: Not confirmed
Note: Texas Constitution Article VIII, Section 24-a bars a tax on individual net income.

Utah Official links only

Agency: Utah State Tax Commission
Forms: 2025 individual forms
Resident: Form TC-40
Nonresident: Form TC-40 with Schedule TC-40B
Part-year: Form TC-40 with Schedule TC-40B
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for income tax paid to another state (TC-40A Part 4, code 17, with TC-40S)
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Part-year residents rarely qualify for the credit.

Vermont Official links only

Agency: Vermont Department of Taxes
Forms: 2025 individual forms
Resident: Form IN-111
Nonresident: Form IN-111 with Schedule IN-113
Part-year: Form IN-111 with Schedule IN-113
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule IN-117, Vermont Credit for Income Tax Paid to Other State or Canadian Province
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Booklet refers readers to the website for residency definitions.

Virginia Official links only

Agency: Virginia Department of Taxation
Forms: 2025 individual forms
Resident: Form 760
Nonresident: Form 763
Part-year: Form 760PY
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule OSC, Credit for Tax Paid to Another State
Exempts wages of residents of: District of Columbia (conditions apply), Kentucky (conditions apply), Maryland (conditions apply), Pennsylvania (conditions apply), West Virginia (conditions apply). Conditions
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Nonresidents generally cannot claim the credit except on specified states; 183-day residency rule on residency page.

Washington Official links only No general wage income tax

Agency: Washington Department of Revenue
Local tax on wages: Not confirmed
Note: Washington levies a capital gains excise tax on certain long-term gains; no individual income tax.

West Virginia Official links only

Agency: West Virginia Tax Division
Forms: 2025 individual forms
Resident: Form IT-140
Nonresident: Form IT-140 with Schedule A
Part-year: Form IT-140 with Schedule A
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Credit for Income Tax Paid to Another State (Form IT-140 Schedule E)
Exempts wages of residents of: Kentucky, Maryland, Ohio, Pennsylvania (conditions apply), Virginia (conditions apply). Conditions
Form for your employer: Form WV/IT-104
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page

Wisconsin Official links only

Agency: Wisconsin Department of Revenue
Forms: 2025 individual forms
Resident: Form 1
Nonresident: Form 1NPR
Part-year: Form 1NPR
Who counts as a resident: State rule or guidance
Credit for tax paid elsewhere: Schedule OS, Credit for Net Tax Paid to Another State
Exempts wages of residents of: Illinois, Indiana, Kentucky, Michigan. Conditions
Local tax on wages: Not confirmed
State filing portal: Official portal or free-file page
Note: Portal page; free filing availability not confirmed there.

Wyoming Official links only No general wage income tax

Agency: Wyoming Department of Revenue
Local tax on wages: Not confirmed
Note: A Governor news release excerpt in search said Wyoming collects no personal income tax.

Sources for this page

Kentucky 103 KAR 17:010 Section 7 Regulation copy hosted by Kentucky DOR
Virginia Tax, Reciprocity Current web page

Checked November 2, 2026. Everything here is free, and paid links never change these answers.