All 50 states · Reviewed August 3, 2026
State Tax Center for 1099 Workers and Freelancers
Find cautious state-level planning context and a direct path to each official state tax agency.
Rates are intentionally not listed
Tax laws and rates change regularly. Verify current state requirements before filing. Residency, work location, income sourcing, business activity, and local rules can change the answer.
50 state guides
States with a broad individual income tax
Broad individual income tax
Alabama
Review state income-tax filing and payment rules.
Read Alabama guide →Broad individual income tax
Arizona
Review state income-tax filing and payment rules.
Read Arizona guide →Broad individual income tax
Arkansas
Review state income-tax filing and payment rules.
Read Arkansas guide →Broad individual income tax
California
Review state income-tax filing and payment rules.
Read California guide →Broad individual income tax
Colorado
Review state income-tax filing and payment rules.
Read Colorado guide →Broad individual income tax
Connecticut
Review state income-tax filing and payment rules.
Read Connecticut guide →Broad individual income tax
Delaware
Review state income-tax filing and payment rules.
Read Delaware guide →Broad individual income tax
Georgia
Review state income-tax filing and payment rules.
Read Georgia guide →Broad individual income tax
Hawaii
Review state income-tax filing and payment rules.
Read Hawaii guide →Broad individual income tax
Idaho
Review state income-tax filing and payment rules.
Read Idaho guide →Broad individual income tax
Illinois
Review state income-tax filing and payment rules.
Read Illinois guide →Broad individual income tax
Indiana
Review state income-tax filing and payment rules.
Read Indiana guide →Broad individual income tax
Iowa
Review state income-tax filing and payment rules.
Read Iowa guide →Broad individual income tax
Kansas
Review state income-tax filing and payment rules.
Read Kansas guide →Broad individual income tax
Kentucky
Review state income-tax filing and payment rules.
Read Kentucky guide →Broad individual income tax
Louisiana
Review state income-tax filing and payment rules.
Read Louisiana guide →Broad individual income tax
Maine
Review state income-tax filing and payment rules.
Read Maine guide →Broad individual income tax
Maryland
Review state income-tax filing and payment rules.
Read Maryland guide →Broad individual income tax
Massachusetts
Review state income-tax filing and payment rules.
Read Massachusetts guide →Broad individual income tax
Michigan
Review state income-tax filing and payment rules.
Read Michigan guide →Broad individual income tax
Minnesota
Review state income-tax filing and payment rules.
Read Minnesota guide →Broad individual income tax
Mississippi
Review state income-tax filing and payment rules.
Read Mississippi guide →Broad individual income tax
Missouri
Review state income-tax filing and payment rules.
Read Missouri guide →Broad individual income tax
Montana
Review state income-tax filing and payment rules.
Read Montana guide →Broad individual income tax
Nebraska
Review state income-tax filing and payment rules.
Read Nebraska guide →Broad individual income tax
New Jersey
Review state income-tax filing and payment rules.
Read New Jersey guide →Broad individual income tax
New Mexico
Review state income-tax filing and payment rules.
Read New Mexico guide →Broad individual income tax
New York
Review state income-tax filing and payment rules.
Read New York guide →Broad individual income tax
North Carolina
Review state income-tax filing and payment rules.
Read North Carolina guide →Broad individual income tax
North Dakota
Review state income-tax filing and payment rules.
Read North Dakota guide →Broad individual income tax
Ohio
Review state income-tax filing and payment rules.
Read Ohio guide →Broad individual income tax
Oklahoma
Review state income-tax filing and payment rules.
Read Oklahoma guide →Broad individual income tax
Oregon
Review state income-tax filing and payment rules.
Read Oregon guide →Broad individual income tax
Pennsylvania
Review state income-tax filing and payment rules.
Read Pennsylvania guide →Broad individual income tax
Rhode Island
Review state income-tax filing and payment rules.
Read Rhode Island guide →Broad individual income tax
South Carolina
Review state income-tax filing and payment rules.
Read South Carolina guide →Broad individual income tax
Utah
Review state income-tax filing and payment rules.
Read Utah guide →Broad individual income tax
Vermont
Review state income-tax filing and payment rules.
Read Vermont guide →Broad individual income tax
Virginia
Review state income-tax filing and payment rules.
Read Virginia guide →Broad individual income tax
West Virginia
Review state income-tax filing and payment rules.
Read West Virginia guide →Broad individual income tax
Wisconsin
Review state income-tax filing and payment rules.
Read Wisconsin guide →States without a broad individual income tax
These states may still impose business, sales, excise, payroll, property, or local taxes. Washington and New Hampshire have special structures that require current review.
No broad individual income tax
Alaska
Review other state, business, and local tax obligations.
Read Alaska guide →No broad individual income tax
Florida
Review other state, business, and local tax obligations.
Read Florida guide →No broad individual income tax
Nevada
Review other state, business, and local tax obligations.
Read Nevada guide →No broad individual income tax
New Hampshire
Review other state, business, and local tax obligations.
Read New Hampshire guide →No broad individual income tax
South Dakota
Review other state, business, and local tax obligations.
Read South Dakota guide →No broad individual income tax
Tennessee
Review other state, business, and local tax obligations.
Read Tennessee guide →No broad individual income tax
Texas
Review other state, business, and local tax obligations.
Read Texas guide →No broad individual income tax
Washington
Review other state, business, and local tax obligations.
Read Washington guide →No broad individual income tax
Wyoming
Review other state, business, and local tax obligations.
Read Wyoming guide →Start with federal planning
State tax does not replace federal self-employment tax or federal income tax. Use the Self-Employment Tax Calculator and Quarterly Estimated Tax Calculator before adding state-specific review.
What to verify
- Residency and part-year residency
- Income sourcing and nonresident returns
- Estimated-payment thresholds and dates
- Business registration and local taxes
- Sales, use, payroll, and entity-level taxes
Tax disclaimer
These guides provide general planning education, not state return preparation or individualized tax, legal, accounting, or financial advice. Verify current official instructions.