State Income Tax Rates

**1040 INSTRUCTIONS

**GUIDE TO TAXABLE AND NONTAXABLE INCOME

**GUIDE TO FEDERAL TAX INCOME (CALCULATOR)

**1040 TAX TABLE

• Alabama: 5% on income over $3,000

• Alaska: No income tax

• Arizona: 4.54% on income over $150,000

• Arkansas: 7% on income over $32,600

• California:10.55% on income over $1 million

• Colorado: flat 4.63% of federal taxable income

• Connecticut: 6.5% on income over $500,000

• District of Columbia: 8.5% on income over $40,000

• Delaware: 6.95% on income over $60,000

• Florida: No income tax

• Georgia: 6% on income over $7,000

• Hawaii: 11% on income over $200,000

• Idaho: 7.8% on income over $26,418

• Illinois: flat 3% of federal AGI with modifications

• Indiana: flat 3.4% of federal AGI with modifications

• Iowa: 8.98% on income over $63,315

• Kansas: 6.45% on income over $30,000

• Kentucky: 6% on income over $75,000

• Louisiana: 6% on income over $50,000

• Maine: 8.5% on income over $20,150

• Maryland: 6.25% on income over $1 millio

• Massachusetts: flat 5.3% on all income

• Michigan: flat 4.35% of federal AGI with modifications

• Minnesota: 7.85% on income over $74,780

• Mississippi: 5% on income over $10,000

• Missouri: 6% on income over $9,000

• Montana: 6.9% on income over $15,400

• Nebraska: 6.84% on income over $27,000

• Nevada: no income tax

• New Hampshire: 5% on interest and dividend income. Wages are not taxed.

• New Jersey: 8.97% on income over $500,000

• New Mexico: 4.9% on income over $16,000

• New York: 8.97% on income over $500,000

• North Carolina: 7.75% on income over $60,000

• North Dakota: 4.86% on income over $373,650

• Ohio: 5.925% on income over $200,000

• Oklahoma: 5.5% on income over $8,700

• Oregon: 11% on income over $250,000

• Pennsylvania: flat 3.07% on all income

• Rhode Island: 9.9% on income over $373,650

• South Carolina: 7% on income over $13,700

• South Dakota: no income tax

• Tennessee: 6% on interest and dividend income. Wages are not taxed.

• Texas: no income tax

• Utah: flat 5% on all income

• Vermont: 8.95% on income over $373,650

• Virginia: 5.75% on income over $17,000

• Washington: no income tax

• West Virginia: 6.5% on income over $60,000

• Wisconsin: 7.75% on income over $225,000

• Wyoming: no income tax