If you live in one state and work or earn income from another state, you may have to file a tax return in multiple states.
Resident State – is state where you live
Non-Resident State – is state in which you work or earn income. Income can be from job, rental property, business, etc.
Reciprocal Agreements – agreements between states that allow taxpayers to earn income in a nonresident state without paying taxes on that income to the nonresident state.
| State | Who Must File Tax Return? | Form: Non-Resident State Taxes | Form: Credit for Taxes Paid to Other State | |
| 1 | Alabama (AL) | Who must file | 40NR | Sch CR |
| 2 | Alaska (AK) | Who must file | ||
| 3 | Arizona (AZ) | Who must file | 140NR | 309 (resident and non-resident) |
| 4 | Arkansas (AR) | Who must file | ||
| 5 | California (CA) | Who must file | 540NR | Info Credit Code 187 Sch S (resident) Sch CA 540NR (non-resident) CA does NOT allow credit from all states: 2023 States Allowed list |
| 6 | Colorado (CO) | Who must file | DR0104 and DR 0104PN | |
| 7 | Connecticut (CT) | Who must file | ||
| 8 | Delaware (DE) | Who must file | PIT-NON | |
| 9 | Florida (FL) | Who must file | ||
| 10 | Georgia (GA) | Who must file | ||
| 11 | Hawaii (HI) | Who must file | ||
| 12 | Idaho (ID) | Who must file | ||
| 13 | Illinois (IL) | Who must file | ||
| 14 | Indiana (IN) | Who must file | ||
| 15 | Iowa (IA) | Who must file | ||
| 16 | Kansas (KS) | Who must file | ||
| 17 | Kentucky (KY) | Who must file | ||
| 18 | Louisiana (LA) | Who must file | ||
| 19 | Maine (ME) | Who must file | ||
| 20 | Maryland (MD) | Who must file | ||
| 21 | Massachusetts (MA) | Who must file | ||
| 22 | Michigan (MI) | Who must file | ||
| 23 | Minnesota (MN) | Who must file | M1NR | Sch M1CR |
| 24 | Mississippi (MS) | Who must file | ||
| 25 | Missouri (MO) | Who must file | MO-NRI | MO-CR |
| 26 | Montana (MT) | Who must file | ||
| 27 | Nebraska (NE) | Who must file | ||
| 28 | Nevada (NV) | Who must file | no state income tax of any kind, personal or business | no state tax credit, ’cause no state taxes; so no possibility of double-taxed income |
| 29 | New Hampshire (NH) | Who must file | ||
| 30 | New Jersey (NJ) | Who must file | ||
| 31 | New Mexico (NM) | Who must file | ||
| 32 | New York (NY) | Who must file | IT-203 | |
| 33 | North Carolina (NC) | Who must file | ||
| 34 | North Dakota (ND) | Who must file | ||
| 35 | Ohio (OH) | Who must file | ||
| 36 | Oklahoma (OK) | Who must file | ||
| 37 | Oregon (OR) | Who must file | ||
| 387 | Pennsylvania (PA) | Who must file | ||
| 39 | Rhode Island (RI) | Who must file | ||
| 40 | South Carolina (SC) | Who must file | ||
| 41 | South Dakota (SD) | Who must file | ||
| 42 | Tennessee (TN) | Who must file | no state income taxes for personal. Business must file taxes, Form FAE-170 | Secretary of State – Business Search |
| 43 | Texas (TX) | Who must file | no state income taxes for personal; business pay franchise tax | no state income taxes, so no possibility of double-taxed income |
| 44 | Utah (UT) | Who must file | UT TC-40A,B,S page 4 | credit for taxes paid UT TC-40A,B,S tab =Schedule S… Credit for taxes… Enter – adjusted gross income – income taxes paid to other jurisdiction should already be there; if not, enter amount of taxes paid to other state |
| 45 | Vermont (VT) | Who must file | ||
| 46 | Virginia (VA) | Who must file | ||
| 47 | Washington (WA) | Who must file | ||
| 48 | West Virginia (WV) | Who must file | ||
| 49 | Wisconsin (WI) | Who must file | ||
| 50 | Wyoming (WY) | Who must file |