Following are frequently asked questions related to Wisconsin state income tax returns.

Filing Requirements

For the 2011 tax year, you must file a Wisconsin state income tax return if your gross income exceeds the amount noted in the table below:

Tax Rate

Wisconsin uses a marginal tax rate that divides income into five brackets and tops out at a maximum tax rate of 7.75%.  The tax rates are determined according to the table below:

Deductions

Wisconsin allows for various deductions to reduce an individual’s taxable income.  These deductions include the following:

Standard Deduction

The standard deduction for an individual is $9,440 or $17,010 for those married filing jointly.  The standard deduction is available to those who do not choose to use itemized deductions.

Personal Exemption

The Wisconsin Department of Revenue allows a personal exemption in the amount of $700 for those who support themselves financially.

Dependent Exemption

An additional $700 exemption is available for each dependent you can claim, which are children, relatives, or others who you support financially and otherwise qualify as a dependent as defined in the Internal Revenue Code.

Itemized Deductions

Itemized deductions are generally identical to those permitted on the Federal Income Tax Return.

Filing Date

The filing date for state income tax returns in Wisconsin mirrors that of the Internal Revenue Service, normally being due on April 15 but moving to the first non-holiday business day when April 15 falls on a weekend.

You can receive an automatic extension of Wisconsin state income tax of six-months by completely the appropriate extension paperwork.  The extension is only an extension of the date when you have to file your state income tax return, as any tax due must be paid on the original filing date.

If you fail to pay the tax you owe on time, Wisconsin charges both interest and penalties on the unpaid tax balance.

Tax Preparation Assistance

There are tax attorneys who specialize in Wisconsin state income tax law you can answer questions about your return or help you file your tax return.

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Following are common questions and answers related to Maryland state income tax

Who has to file a state income tax return for Maryland?

Anyone for which all of the following are true must file a state income tax return in Maryland:

• You are a resident of Maryland or you were a resident of Maryland anytime during the tax year
• You must file a federal income tax return
• Your gross income for Maryland exceeds the income threshold level for your filing status

The income threshold levels for each filing status is as follows for the 2011 tax year:

What tax rates does Maryland impose for state income tax purposes?

Maryland uses a graduated tax rate based on a combination of a person’s filing status and income level.  The table below provides a summary of the tax rates.

In addition, non-residents pay an additional 1.25 percent tax on income earned from Maryland sources, in addition to the tax rate noted in the table above.

When must I file my state income tax return for Maryland?

Maryland state income tax follows the same due date as does federal income tax: April 15 or the first business day after April 15 if it falls on a holiday or weekend.  Maryland permits anyone to obtain a six-month extension for the filing of your state income tax return, but any tax due must be paid by the original filing date of April 15.

Does anyone offer help in preparing my state income taxes?

Yes, you can contact a tax attorney to obtain assistance in preparing your Maryland state income tax return.

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Below is generally information about who has to filing and other requirements of filing.

Filing Requirements

The state of Missouri defines filing requirements for individuals who live in Missouri all of the year, part of the year, or none of the year.

Full-Year Resident

If you live in Missouri the entire year, you must file a Missouri state income tax return regardless of your source of income if the income you received from a Missouri sources exceeds $1,200.

Partial-Year Resident

If you live in Missouri for only a portion of the year, you must file a Missouri state income tax return that addresses both the time you live in the state and the time you live elsewhere.  For the portion of the year when you live in Missouri, you are taxed on all of your income, regardless of the source.  For the portion of the year when you live outside of Missouri, you must pay Missouri income tax only on income earned from Missouri sources.

Non-Resident

If you do not live in Missouri for any part of the year, you must file a Missouri state income tax return related to any income you earn from a Missouri source if the income you received from all Missouri sources exceeds $600.

What is the tax rate used for Missouri state income tax?

Missouri imposes state income tax based on an adjustable tax rate between 1.5% and 6% as noted in the following table.

When is my Missouri state income tax return and any tax owed due?

Missouri follows the federal filing date for income tax, with tax returns and payment of any amount owed due on April 15 each year.  If you cannot file your individual state income tax return by this date, you can obtain a six-month extension for the filing date.  However, even with an extension, you are still expected to pay any tax owed by the original filing date.

Missouri charges penalties and interest on an unfiled tax return and unpaid taxes as follows:

• A penalty of 5% of any tax owed per month (up to 25%) if you fail to file your state income tax return
• A penalty of 5% of any tax owed if you fail to pay tax owed by April 15
• Interest on any unpaid tax balance at the current interest rate

Can I get help in preparing my Missouri state income tax return?

Yes, there are tax attorneys available who specialize in Missouri tax law, who can answer any of your questions and help you file your state income tax return.

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Below are frequently asked questions and answers specific to state income tax in Arizona.

Who has to file a state income tax return for Arizona?

The Department of Revenue for Arizona determines who has to file a state income tax return based on the taxpayer’s filing status, Arizona adjusted gross income, and overall gross income.  The table below provides a summary of those who have to file:

If you are a resident of Arizona, you must include income from all sources, even those outside of Arizona, in performing the above calculations.

To determine if you need to file an Arizona state income tax return, start with your gross income for federal income tax purposes and subtract income that the Arizona Department of Revenue does not tax.

Revenue that Arizona tax law does not tax include the following:

• Interest from United States Government obligations
• Social security retirement benefits
• Railroad Retirement Act benefits
• Military pay while on active duty
• Pay received for active service as a reservist or a member of the National Guard

What is the tax rate for Arizona state income tax?

Arizona uses the following tax tables to determine the amount of tax owed:

Married Filing Jointly or Head of Household

Single or Married Filing Separately

When do I need to file a state income tax return for Arizona?

Taxpayers must file state income tax returns for Arizona by April 15 or the first non-holiday business day after April 15 when it falls on a holiday or weekend.  An extension of six months is available for those who receive an extension on their federal income tax return or request an extension with the Arizona Department of Revenue.

If you do not file your tax return or pay any tax owed by the due date of that tax year, Arizona charges a late filing penalty of 4.5% of the tax due per month and a late payment penalty of 1.5% of the tax due per month.

Where can I get help from to prepare my Arizona state income tax return?

The information above is not legal or tax advice, but you can obtain help in preparing and filing your Arizona state income tax return by contacting a tax attorney who is family with Arizona tax law.

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Following are answers to frequently asked questions about Indiana state income tax as defined by the Indiana Department of Revenue.

Who has to file an Indiana state income tax return?

Individuals must file an Indiana state income tax return if either of the following are true:

• You lived in Indiana for any part of the tax year and received income from any source that is greater than your exemptions
• You  lived outside Indiana and received income from Indiana-based sources

Your exemptions for Indiana state income tax purposes are the total of the following:

• $1,000 for each exemption you can claim on your federal income tax return
• $1,000 for each individual who is 65 years old or older
• $1,000 for each individual who is legally blind

In calculating your exemptions, if you do not have to file a federal income tax return, you should still use the forms for a federal income tax return to determine your number of exemptions.

If your taxable income is greater than your total exemptions, then you must file an Indiana state income tax return.  If your taxable income is less than your total exemptions, then you do not have to file an Indiana state income tax return but you may want to do so if you have tax withholdings that you want to have refunded.

What is the tax rate for Indiana state income tax?

The tax rate for Indiana state income tax varies depending on whether you were a resident or non-resident of Indiana and where you lived within Indiana, as each county is able to set a portion of the tax rate.

What credits and deductions are available to help reduce the amount of Indiana state income tax I owe?

Indiana allows for various credits and deductions for state income tax purposes.

Tax credits

• College credit, for money or property donated to a university, up to the lesser of half the value of the contribution or $100
• Credit for individual income taxes paid to other states
• Credit for amounts withheld by the state of Indiana or any county within Indiana
• Earned income credit for those who received this credit on their federal income tax return
• Unified tax credit for the elderly, for those 65 years old or older who qualify

Tax deductions

• Civil service annuity deduction for those receiving a civil service pension
• Disability retirement deduction for those permanently disabled and receiving disability
• Deduction for living or working in an enterprise zone or an airport development zone
• Human services deduction for those receiving Medicaid and living in a care facility outside of their home
• Deduction related to Indiana’s Long Term Care Insurance Program
• Deduction for certain insulation-related home energy improvements
• Deduction for interest received from any United States Savings Bonds, Treasury Bills, and Government Certificates
• Deduction of a portion of any reward received from law enforcement
• Deduction of a portion of certain winnings from the Hoosier Lottery Commission
• Deduction related to certain military pay
• Recovery of itemized deductions
• Deduction on a portion of rent paid
• Deduction for residential property tax paid
• Deduction for Social Security and railroad retirement benefits
• Deduction for a portion of unemployment compensation

When do I need to file my Indiana state income tax?  Can I file an extension if I need more time to file?

Indiana state income tax returns are due by April 15 of every tax year.  If April 15 falls on a weekend or a holiday, then tax returns must be filed by the first non-holiday business day after April 15.

If you need additional time to file your state income tax return, you can request an automatic six-month extension of the filing date.  However, even if you receive an extension, if you owe tax, you must still pay that tax owed (or an estimate of the tax owed) by the original filing date.  Otherwise, you will be subject to interest and penalties on the unpaid tax liability.

How can I get help in preparing my Indiana state income tax return?

You can hire a tax attorney who is familiar with Indiana state income tax law and can help you prepare and file your tax return.

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Who has to file Massachusetts state income tax?

The Massachusetts Department of Revenue defines filing requirements for residents, partial-year residents, and non-residents.

Residents

Individuals who are residents of Massachusetts for the entire year must file a state income tax return if they have Massachusetts gross income of $8,000 or more.  Massachusetts gross income includes income from all sources, even those that are not Massachusetts-based sources.

Partial-Year Residents

Individuals who are residents of Massachusetts for part of the year must file a state income tax return if they have Massachusetts gross income of $8,000 or more.  Massachusetts gross income includes income from all sources, even those that are not Massachusetts-based sources.

Non-Residents

Individuals who are not residents of Massachusetts for any part of the tax year must file a state income tax return if their gross income from Massachusetts sources exceeds $8,000 or their prorated personal exemption.

What is the tax rate for Massachusetts state income tax?

Massachusetts is one of the few states with a state income tax that uses a flat tax rate.  The tax rate in Massachusetts is 5.3% on most income, including salaries, wages, tips, commissions, interest, dividends, and most capital gains.  Some capital gains are taxed at 12%.

What credits are available to reduce the taxes I owe?

There are several credits available on Massachusetts state income tax for those who qualify.

Circuit Breaker Credit

The Circuit Breaker Credit is for qualified taxpayers aged 65 or older where all of the following are true:

• You own or rent residential property in Massachusetts and occupy the property as your principal residence
• Your real estate’s assessed value does not exceed $729,000
• You are not the dependent of another taxpayer
• Your filing status cannot be married filing separate
• You do not receive a federal or state rent subsidy
• Your total income does not exceed $52,000 if you are a single filer, $65,000 if you file as head of household, or $78,000 if filing jointly

The credit is equal to the amount by which your property tax payments in the current year, including 50 percent of water and sewer use charges, exceed 10 percent of your total income.  The credit may not exceed $980.

Earned Income Credit

The Earned Income Credit is available to certain low-income taxpayers who qualify for the federal Earned Income Credit allowed under the Internal Revenue Code on federal income tax.  This refundable Massachusetts credit is 15 percent of the federal credit.  The maximum credit allowed is $69.60 with no qualifying children, $464.10 with one qualifying child, $766.80 with two qualifying children, or $862.65 with three or more qualifying children.

When do I need to file my Massachusetts state income tax and is an extension available?

Massachusetts state income tax generally needs to be filed each year on the same date as when the federal income tax return is due.  As with the federal income tax return, a six-month extension to file may be obtained.  However, an estimate of any tax amount owed must be paid by the original state income tax return due date.

Who can help me prepare my Massachusetts state income tax return?

The information above is general in nature and should not be considered legal or tax advice.  If you have questions about or need help preparing your state income tax return, you should speak with a tax attorney who is familiar with Massachusetts state income tax laws.  Such an attorney will be able to review your specific situations to determine how the tax laws apply to you.

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Filing Requirements

Who has to file state income tax in Virginia depends on the individual’s residency and income level.

Residents

Individuals who are residents of Virginia for the entire year must file a state income tax return if the following is true:

• For singles for the 2011 tax year when their adjusted gross income is $11,650 or more, which moves to $11,950 for the 2012 tax year
• For married filing jointly for the 2011 tax year when their adjusted gross income is $23,300 or more, which moves to $23,900 for the 2012 tax year
• For married filing separately for the 2011 tax year when their adjusted gross income is $11,650 or more, which moves to $11,950 for the 2012 tax year

Adjusted gross income for Virginia residents is the same as adjusted gross income for a federal income tax return, plus additions for federal income tax deductions not allowed in Virginia (e.g., standard and itemized deductions, child and dependent care expense deductions, personal exemptions), and minus Virginia’s age deduction.

Non-Residents

Those who are not residents of Virginia for any part of the year who have income from a Virginia source must file a Virginia state income tax return.  The filing requirements for non-residents are the same as those noted above for Virginia residents, with adjusted gross income including income from all source—both Virginia and non-Virginia income sources.

Part-Year Residents

People who are residents of Virginia for only part of the year must file a Virginia state income tax return based on the same filing requirements as noted above for Virginia residents, except that adjusted gross income for tax purposes does not include income from non-Virginia sources.

If your income falls below the thresholds noted above but Virginia income tax was withheld from any of your earnings, you must also file a Virginia state income tax return to obtain a refund of that withholding.

Tax Rate

Virginia uses a variable tax rate for assessing state income tax, with the rate increasing the more income someone earns.  State income tax rates are determined as follows:

Deductions and Credits

Taxpayers who are age 73 or older no later than the first date of the year after the current tax year (e.g., for the 2011 tax year, this date would be January 1, 2012) may take an Age Deduction of $12,000.  For anyone who is age 65 to 72, the Age Deduction is reduced for every dollar of adjusted gross income the taxpayer has above $50,000.

Virginia also provides a deduction for those with a disability or a credit for those with low income.  If the taxpayer takes the Age Deduction, he cannot take the deduction for a disability or the credit for low income.  The taxpayer can determine which deductions give him the best benefit and take that deduction.

Filing Dates

State income tax returns for individuals must be filed in Virginia by May 1 of each year, or the next business day after May 1 if it falls on a weekend or holiday.  This filing dates makes Virginia one of the states that does not align the due date of the state income tax return with that of the federal income tax return.

Tax Preparation Assistance

If you need help preparing your Virginia state income tax return or if you just have questions, you should speak with a tax attorney who is familiar with Virginia state income tax law.  A tax attorney will be able to help determine your adjusted gross income, any credits or deductions due to you, and file your return by the due date.

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Who has to file a state income tax return for New Jersey?

The New Jersey Department of the Treasury outlines state income tax filing requirements that are applicable to full-year residents, partial-year residents, and non-residents.

Full-Year Residents

If you are a resident of New Jersey for the entire year or part of the year, you must file a state income tax return if your income from all sources for the entire year exceeds the filing threshold of $10,000 if you are filing as a single or married filing separately and $20,000 if you are married filing jointly.

Partial-Year Residents

In the case of partial-year residents, you must file a state income tax return if your income from all sources for the entire year exceeds the filing threshold noted above.  You should only report the income you earned while a resident of New Jersey, also prorating credits, exclusions, exemptions, and deductions based on the portion of the tax year in which you lived in New Jersey.

Non-Residents

If you were a non-resident of New Jersey for the entire year, you must file a state income tax return if your income from all sources for the entire year exceeds the filing threshold noted above.

What amounts are available to reduce the tax owed on a New Jersey state income tax return?

New Jersey offers the following exemptions, deductions, and credits for those filing a state income tax return.

Exemptions

• Taxpayer – $1,000
• Taxpayer’s spouse who is not filing separately – $1,000
• Taxpayer who is 65 years old or older – $1,000 (in addition to normal $1,000)
• Taxpayer’s spouse who is 65 years old or older who is not filing separately – $1,000 (in addition to the normal $1,000)
• Taxpayer who is blind or disabled – $1,000 (in addition to above normal and age 65 amounts of $1,000 each)
• Taxpayer’s spouse who is blind or disabled – $1,000 (in addition to above normal and age 65 amounts of $1,000 each)
• Taxpayer’s dependent – $1,500
• Taxpayer’s dependent under age 22 and attending college full time – $1,000

Deductions

• Payments of alimony or for separate maintenance, so long as the payee reports those payments as income
• Unreimbursed medical expenses above 2% of gross income, qualified medical savings account contributions, and qualified health insurance costs
• Amounts paid for property tax
• Qualified conservation contributions

Credits

• Payments of income tax imposed by another state or by the District of Columbia
• Amounts withheld by an employer and payments of estimated tax
• Amounts paid by an S corporation on behalf of a shareholder
• Amounts paid by a partnership on behalf of a partner
• New Jersey Earned Income Tax Credit
• Excess unemployment and disability insurance contributions withheld
• Property tax credit
• Sheltered Workshop Tax Credit

What is the tax rate charged on New Jersey state income tax?

The tax rate beginning with the tax year starting January 1, 2004, ranges from 1.4% to 8.97% based on the following amounts:

Filing Single or Married Filing Separately

Married Filing Jointly

What is the filing date for New Jersey state income tax?

New Jersey state income tax is generally due on the same date set by the IRS for federal income tax returns.  Likewise, a six-month extension for filing your state income tax return is available; however, even if you apply for an extension to file your state income tax return, you must still pay an estimate of any tax due by the original filing date.

What if I need help preparing my New Jersey state income tax return?

The information above should not be considered legal advice.  If you need help in answering questions about your taxes or in preparing your state income tax return, you need to speak with a tax attorney who understands New Jersey state income tax law and how it will apply to your individual situation.

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Filing Requirements for North Carolina State Income Tax

North Carolina considers residency when determining who has to file state income tax as follows.

Full-Year Resident of North Carolina

If you live in North Carolina the entire year, you must file a North Carolina state income tax return if your income exceeds the following amounts:

Income includes but may not be limited to salaries, wages, tips, professional fees, taxable interest, social security benefits, and any other compensation received for providing a service.

Part-Year Resident of North Carolina

If you live in North Carolina for only part of the year, you must file a North Carolina state income tax if any of the following are true:

• You earned income from any source, even those outside of North Carolina, while you were a resident of North Carolina.
• You received income while living outside of North Carolina that is from a source in North Carolina.  This North Carolina source can be property, a business, or gambling winnings.

Non-Residents of North Carolina

If you live outside of North Carolina for the entire year, you must file a North Carolina state income tax return if you received income from a North Carolina source.  Again, this North Carolina source can be property, a business, or gambling winnings.

Filing Date for North Carolina State Income Tax

North Carolina generally uses the filing date established by the IRS for federal income tax returns as the date when state income tax returns must be filed.  Likewise, North Carolina permits a six-month extension on the filing of state income tax returns when the taxpayer submits the appropriate forms to request an extension.  However, an extension only applies to the filing of the tax return; an estimate of tax owed must still be paid by the original filing date or the taxpayer must pay a 10 percent penalty plus interest.

In addition, if you are living outside of the country on the regular filing date for your tax return, you are granted an automatic four-month extension on the filing date.

Tax Rates for North Carolina State Income Tax

State income tax in North Carolina is based on an adjustable rate ranging from 6% to 7.75% depending on the amount of your taxable income.  The exact amount of tax can be calculated using the tables below.

If your filing status is single;

If your filing status is head of household;

If your filing status is married, filing jointly or qualifying widow or widower;

If your filing status is married, filing separately;

Legal Assistance with State Income Tax

You should not consider the information above legal advice.  But if you do need legal help in completing or filing your state income tax, you should speak with a tax attorney who is familiar with North Caroline tax law.

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Who has to file a Georgia state income tax return?

There are several different sets of circumstances that can require a person to file a Georgia state income tax return, which are based largely on the person’s residency.

Residents of Georgia

If you are a resident of Georgia, you have to file a Georgia state income tax return if any of the following are true:

• You are required to file a federal income tax return
• You have income subject to state income tax that is not subject to federal income tax
• Your income is more than your deductions and exemptions

As a resident of Georgia, all your income from all sources is subject to Georgia state income tax.  If you have to pay state income tax to another state, you can receive a credit for that tax on your Georgia state income tax (meaning you do not have to pay state income tax on that income one time).  However, if you earn income in another country, you cannot receive a credit on your Georgia state income tax for any tax paid to that country.

Part-Year Residents of Georgia

If you are a resident of Georgia for only part of the year, you have to file a Georgia state income tax return if you are required to file a federal income tax return.

Non-Residents of Georgia

If you are a non-resident of Georgia, you have to file a Georgia state income tax return if all of the following are true:

• you work in Georgia or otherwise receive income from a Georgia source
• You are required to file a federal income tax return

Military Personnel

If you are a member of the military and your home of record is Georgia, all of your income is subject to Georgia state income tax as though you were a resident of Georgia.

When is my Georgia state income tax return due?

The date for filing Georgia state income tax returns generally aligns with the date for filing a federal income tax return.  Likewise, just as you can file a six-month extension for your federal income tax return, you can receive a six-month extension for your Georgia state income tax return.

Even if you obtain an extension on your Georgia state income tax return, you must pay any tax due at the time of the original filing date in order to avoid any penalties or interest.

What amount of tax will I pay on my Georgia state income tax return?

Georgia uses a graduated tax rate that increases as you earn additional income, with a maximum tax rate of six percent.

Should I get assistance from a tax attorney?

The information above is general in nature and should not be considered legal advice.  If you have any questions about preparing or filing a Georgia state income tax return, you should speak with a tax attorney who is familiar with the state income tax laws of Georgia.  Such an attorney can advise you on completing and filing state income tax return properly.

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