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California Residents, Businesses Leaving State to Avoid High Taxes

As the results of a new state income tax in California, a number of high-income earning individuals and small businesses are considering leaving the state. (more…)

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Income Tax Reform Taking Shape at State Level

While various groups call for tax reform at the federal level, where time spent preparing 2012 federal income tax returns is expected to cross 6 billion hours, the possibility of such reform happening is unlikely in the short term.  But things are different at the state level. (more…)

Vermont State Income Tax Overview

The Vermont Department of Taxes is responsible for overseeing state income tax for Vermont, including the setting of tax rates and the collecting of state income taxes.  Vermont state income taxes are assessed against qualified earnings for both residents and non-residents of Vermont.

The Vermont Department of Taxes requires that those who meet the minimum requirements must file a state income tax return each year.  The state income tax return for Vermont is separate from the annual federal income tax return that must be filed with the Internal Revenue Service (IRS) for federal income tax purposes. (more…)

North Dakota State Income Tax Overview

The Office of State Tax Commissioner for the State of North Dakota is responsible for collecting tax revenue for the state.  This includes revenue from state income tax, which the state imposes on those who earn qualified income.

North Dakota requires that a state income tax return be filed each year with the state that is separate from the return filed with the Internal Revenue Service (IRS) for federal income tax purposes.  This state income tax return will determine how much state income tax you owe to North Dakota each year, if any. (more…)

South Carolina State Income Tax Overview

The South Carolina Department of Revenue governs the levying of individual income tax laws for the state of South Carolina and the collection of state income tax under those laws.  South Carolina state income tax laws are similar in structure to federal income laws but with some modifications.

South Carolina state income tax requires the filing of a separate tax return from that filed with the Internal Revenue Service (IRS) for federal income tax purposes.

Following are frequently asked questions about South Carolina state income tax, such as who has to file, tax rates, and due dates for any tax owed.  If you have additional questions about filing federal income tax, visit our “Tax Relief” page.

Who has to file a South Carolina state income tax return?

If you earn income in South Carolina and you are required to file a federal income tax return for a given tax year, then you must also file a state income tax return for South Carolina.

If you lived in South Carolina for only a portion of the tax year, you can choose to be considered a full-year resident or a non-resident for tax purposes, whichever is more beneficial to you as the taxpayer.  As a full-year resident, you are taxed by South Carolina on all income earned regardless of what state the income source is based in, but you are allowed to deduct any amount paid to other states for state income tax purposes.

As a non-resident, you are taxed by South Carolina on only the income earned from sources based in South Carolina, and you cannot therefore deduct any taxes paid to other states.

If you are not required to file a federal income tax return but you had taxes withheld from your wages that you want to recover, you must likewise file a state income tax return to recoup those tax withholding dollars.

How does South Carolina calculate the tax that I owe?

South Carolina makes use of a graduated tax rate that ranges from a low of 0% to a high of 7% as your taxable income increases.

When is my South Carolina state income tax return due each year?

South Carolina state income taxes are due by April 15 following the tax year.  When April 15 falls on a non-business day, taxes are due on the first business day thereafter.

Taxpayers may obtain a six-month extension on the time to file by submitting form SC4868.  This form allows for an extension of filing only, not for an extension of paying any tax liability due.  If an estimated payment of taxes due is not still made by April 15, you may be charged both penalties and interest related to the unpaid balance.

How can I get help with my South Carolina state income taxes?

If you need help completing your state income tax return for one or more years or you just have questions about how financial or life decisions will affect your income tax, you can get the help you need by calling the telephone number at the top of this page.  A tax attorney who knows the tax laws of South Carolina as well as at the federal level can work with you to be sure all of your questions are answered and to help you file your state and federal income tax returns.

Delaware State Income Tax Overview

The Division of Revenue for the Delaware Department of Finance is the primary revenue collector for the state of Delaware.  The Division of Revenue is responsible for collecting all of the state income tax owed to the state each year by those who earn qualified income.

The amount of state income tax owed to Delaware is based on a state income tax return filed with the state.  The state income tax return for Delaware is a separate tax return from that filed for federal income tax purposes with the Internal Revenue Service (IRS).

Following are frequently asked questions about Delaware state income tax, such as who has to file, tax rates, and due dates for any tax owed.  If you have additional questions about filing federal income tax, visit our “Tax Relief” page.

Who has to file a state income tax return in Delaware?

If you are a resident of Delaware for the entire tax year, whether you must file a state income tax return for Delaware depends on your age, filing status, and amount of Delaware adjusted gross income as noted in the table below:

Age/Status

Filing Status

Filing as a dependent on another person’s return

1 & 5

2

3 & 4

Filing Status

Married filing a joint return

Married filing separate

Under 60 $9400 $15450 $9400 $5250
60 to 64 $12200 $17950 $12200 $5250
65 and over or blind $14700 $20450 $14700 $7750
65 and over and blind $17200 $22950 $17200 $10250

If you are a resident of Delaware for only part of the tax year, you must file a state income tax return for Delaware if:

  1. You had income from any source while a resident of Delaware, or
  2. You had income from a Delaware source while you were a non-resident of Delaware

If you are a part-year resident, you may elect to prepare both a full-year resident and a part-year resident state income tax return for Delaware, choosing to file only the return that gives you the best tax benefit.

How does Delaware calculate the tax that I owe?

Delaware uses a progressive tax schedule to determine the amount of tax owed.  Delaware uses the following tax rate brackets:

Tax Rate Table

If your taxable income is
More than But not more than Then your tax rate is:
$0 $2,000 0%
$2,001 $5,000 2.2%
$5,001 $10,000 3.9%
$10,001 $20,000 4.8%
$20,001 $25,000 5.2%
$25,001 $60,000 5.55%
$60,001 and over 5.95%

When is my Delaware state income tax return due each year?

Delaware state income tax is due by April 30 of each tax year.  If April 30 falls on a holiday or weekend, your tax return must be filed by the first non-holiday business day thereafter.

Delaware allows for an extension of time to file your state income tax return.  An extension allows you until October 15 to file your state income tax return.

But remember there is no extension of time to pay any tax liability owed; the extension only applies to when you have to file your state income tax return.  You will be assessed a penalty and interest on any unpaid tax liability.

Who can help me file my Delaware state income taxes?

If you need helping calculating and filing your Delaware state income tax return, you should start by calling the phone number located at the top of this page.  You will be put in contact with a tax attorney who has professional experience in calculating and filing Delaware as well as federal income tax returns.  The will be able to answer any of your questions and help you file all of your past tax returns.

Montana State Income Tax Overview

The Department of Revenue for Montana oversees the collection of state income tax from Montana residents as well as those who otherwise earn income from a source based in Montana.  Those who meet the requirements must file a state income tax return with the Montana Department of Revenue.  This tax return is in addition to the federal income tax return filed with the Internal Revenue Service (IRS) each year.

Below are frequently asked questions about Montana state income tax, such as who has to file, tax rates, and due dates for any tax owed.  If you have additional questions about filing federal income tax, visit our “Tax Relief” page.

Who is required to file a Montana state income tax return?

If you are a resident of Montana, you must file a state income tax return on all income earned except from that specifically exempted from state income tax.  If you are not a resident of Montana but earned income during the tax year from a business based in Montana, you must file a Montana state income tax return for the income earned from that business.

If you are a resident of Montana for part of the year, you must file a state income tax return on all income earned during the portion of the year when you reside in Montana and only on Montana-based income earned during the portion of the year when you reside outside of Montana.

How does Montana calculate the amount of tax I owe?

Montana uses what is known as a progressive tax rate, which means that the percent of tax paid increases as your taxable income increases.

Montana uses the following tax rates for calculating tax owe:

Tax Rate Table

If your taxable income is
More than But not more than Then your tax is Less
$0 $2,700 1% of taxable income $0
$2,700 $4,700 2% of taxable income $27
$4,700 $7,200 3% of taxable income $74
$7,200 $9,700 4% of taxable income $146
$9,700 $12,500 5% of taxable income $243
$12,500 $16,000 6% of taxable income $368
More than $16,000 6.9% of taxable income $512

 

When are Montana state income tax returns due each year?

Montana state income tax returns are due on the April 15 following the tax year.  When April 15 falls on a holiday or weekend, Montana state income tax returns must be filed by the first non-holiday business day thereafter.

If you cannot file your tax return by April 15, you can obtain a six-month extension on the filing of your return.  However, the extension only applies to the filing of your tax return, not to the payment of any tax liability owed.  If you do not pay your state income tax by the due date, you will be assessed a penalty of 1.2% of the unpaid balance for each month you are late.  In addition, you will be charged interest on any unpaid tax liability.

Can I obtain help in completing my Montana state income tax return?

Yes, if you need help completing your tax returns from Montana state income tax or federal income tax, you can call the telephone number located at the top of this page.  You will speak with someone who will have a tax attorney contact you who is experienced with federal and Montana state income tax law and can help you complete and file both tax returns.

Rhode Island State Income Tax Overview

The Rhode Island Department of Revenue is responsible for overseeing state income tax laws and collection of tax liability for those who live in Rhode Island or otherwise earn income from businesses based in the state.  Those who own Rhode Island state income tax must file a state income tax return separate from the federal income tax return filed with the Internal Revenue Service (IRS).

Following are frequently asked questions about Rhode Island state income tax, including who the state requires to file, tax rates, and filing dates.  If you need more information about federal income and tax returns, visit our “Tax Relief” page.

Who does the state require to file Rhode Island state income taxes?

Rhode Island requires residents to file a state income tax return.  A resident is anyone who is domiciled in the state of Rhode Island or who maintains a permanent abode in Rhode Island and spent more than 183 days in Rhode Island during the tax year.

Those who are non-residents of Rhode Island who have income from a source based in Rhode Island and must file a federal income tax return are also required to file a state income tax return for Rhode Island.

Finally, those who were a resident of Rhode Island for any part of the year must file a Rhode Island state income tax return if they are required to file a federal income tax return.

What tax rate does Rhode Island use for calculating state income tax?

Rhode island uses the following tax rates for those filing as single, married filing jointly, qualifying widow(er), head of household, or married filing separately:

If your taxable income is:
At least But not over Pay + % on excess Of the amount over
$0 $55,000 $0 + 3.75% $0
$55,000 $125,000 $2,063 + 4.75% $55,000
$125,000 $5,388 + 5.99% $125,000

What amounts does Rhode Island allow for standard deductions and exemptions?

Rhode Island provides for the following standard deduction and exemption amounts:

Standard Deduction Amount

Filing Status Standard Deduction Amount
Single $7,500
Married filing jointly or qualifying widow(er) $15,000
Married filing separately $7,500
Head of household $11,250

Exemption

Filing Status Exemption
Amount allowed per exemption for the taxable year for state income tax purposes $3,500

What is the due date for filing the Rhode Island state income tax return?

Rhode Island state income tax returns are due on April 15 of each year.  When April 15 falls on a holiday or weekend, state income tax returns are due on the first business day thereafter.

If you are unable to file your income tax return by April 15, you can receive an automatic six-month extension of time to file by filing Form RI-4868.  However, the extension is only one allowing additional time to file, not to pay any tax liability owed.  The extension form must include an estimate of tax liability owed and full payment of that amount.  Failure to pay may result in the Department of Revenue assessing a penalty, as well as charging interest on any unpaid balance.

How can I get help with my Rhode Island state income tax return?

If you call the telephone number at the top of this page, you can speak with someone who will put you in touch with a tax attorney who knows Rhode Island as well as federal income tax law.  He will be able to answer your questions and help you file all of your tax returns.

Maine State Income Tax Overview

Maine is one of the many states that charges a state income tax on its residents and those who earn income from a source based in Maine.  A state income tax requires the filing of a separate tax return from the federal income tax return that the Internal Revenue Service (IRS) requires for federal income tax.

Below are common questions about state income tax in Maine, such as who has to file, tax rates, and filing dates.  If you need information about federal income and tax returns, visit our “Tax Relief” page.

Who does Maine require to file a state income tax return?

Maine requires you to file a state income tax return if you were a resident of Maine or you otherwise earned income from a source based in Maine during the tax year.

You are a resident of Maine if any of the following are true:

  • You are domiciled in Maine for the entire tax year
  • You do not live in Maine for the entire tax year but you have a permanent home in Maine and spend more than 183 days of the tax year in Maine

If you are domiciled in Maine for a given tax year, you will remain domiciled in Maine for future tax years until you establish a domicile somewhere else.  If you maintain a domicile in Maine, you are considered a resident of Maine even if you spend the entire tax year outside of the state.

If you moved in or out of Maine during the tax year, you usually have to file a Maine state income tax return if you had taxable income.  Your Taxable income includes any income you earned while in Maine and any income from a Maine-based source while outside of Maine.

What amount of tax can I expect to pay for Maine state income tax?

Maine state income taxes are calculated based on your filing status and level of income.  Taxes are calculated based on the tables below:

Single and Married Filing Separately

If taxable income is: The tax is:
Less than $5,000 2.0% of taxable income
$5,000 but less than $9,950 $100 plus 4.5% of the excess over $5,000
$9,950 but less than $19,950 $323 plus 7.0% of the excess over $9,950
$19,950 or more $1,023 plus 8.5% of the excess over $19,950

Head of Household

If taxable income is: The tax is:
Less than $7,500 2.0% of taxable income
$7,500 but less than $14,900 $150 plus 4.5% of the excess over $7,500
$14,900 but less than $29,900 $483 plus 7.0% of the excess over $14,900
$29,900 or more $1,533 plus 8.5% of the excess over $29,900

Married and Surviving Spouse Filing Joint Return

If taxable income is: The tax is:
Less than $10,000 2.0% of taxable income
$10,000 but less than $19,950 $200 plus 4.5% of the excess over $10,000
$19,950 but less than $39,900 $648 plus 7.0% of the excess over $19,950
$39,900 or more $2,045 plus 8.5% of the excess over $39,900

Maine allows a personal exemption of $2,850, as well as a standard deduction as follows:

  • Single $5,800
  • Head of Household $8,500
  • Married Filing Jointly $9,650
  • Married Filing Separately $4,825

When does Maine require that I file a state income tax return?

Maine state income tax returns are due each year on April 15.  If April 15 falls on a weekend or holiday, state income tax returns are due on the first business day thereafter.

If you cannot file your state income tax return by the filing day, you ?????

An extension only applies to the date when you have to file your state income tax return, not when your tax payment is due.  If you do not pay any tax due by April 15, you will be charged a penalty for failing to pay your tax on time and interest on any unpaid balance until it is paid in full.

What should I do if I need help filing my Maine state income taxes?

You can get help with your Maine or federal income taxes by calling the number at the top of this page.  You will be put in contact with a tax attorney who has experience with Maine state income tax as well as federal income tax laws.  He will be able to answer any questions about your specific tax situation and help you file your tax returns.

Hawaii State Income Tax Overview

The Hawaii Department of Taxation is responsible for overseeing the assessment and collection of the state’s state income tax.  The Hawaii state income tax is assessed on residents of Hawaii, as well as others who earn income from a source based in Hawaii.  Hawaii state income tax requires the filing of a state income tax return, which is separate from the tax return filed with the Internal Revenue Service (IRS) for federal income tax.

Following are frequently asked questions about Hawaii state income taxes, including who have to file, filing dates, and tax rates.  If you are looking for additional information about federal income and tax returns, visit our “Tax Relief” page.

Who has to file an income tax return for Hawaii state income tax?

Every individual doing business in Hawaii during a given tax year must file a state income tax return for that tax year, even if the individual does not receive taxable income as a result of that business.  “Doing business” refers to any activity engaged in for the purpose of receiving an economic benefit.

In addition, every individual receiving gross income above the following amounts must file a return:

Individual Under Age 65

Filing Status Gross Income of
Married filing separately $3,040
Single or legally separated $3,040
Single, head of household $3,960
Qualifying widow(er) with a dependent child $5,040
Married couple filing jointly $6,080

Individual Age 65 or Older

Filing Status Gross Income of
Married filing separately $4,080
Single or legally separated $4,080
Single, head of household $5,000
Qualifying widow(er) with a dependent child $6,080
Married couple filing jointly, one is 65 or older $7,120
Married couple filing jointly, both are 65 or older $8,160

A resident is taxed on income from all sources.  A resident is someone who maintains a domicile in Hawaii or who resides in Hawaii for other than a temporary or transitional purpose.  An individual who spends more than 200 days of a given tax year in Hawaii is deemed to be a resident of Hawaii, unless the individual can present evidence to the contrary.

A non-resident is taxed on income from Hawaii-based sources.  A non-resident is an individual who is in Hawaii for a temporary or transitional purpose and whose permanent domicile is outside of Hawaii.

A part-year resident is taxed on all income while residing in Hawaii and on only Hawaii-based income while residing outside of Hawaii.  Those who move to or from the state during a tax year are the most common example of people who would be considered a part-year resident.

What is the tax rate that Hawaii imposes on income?

Hawaii state income tax is based on rates noted in the table below:

At Least Less Than Rate

$0

$2,400

1.4%

$2,401

$4,800

3.2%

$4,801

$9,600

5.5%

$9,601

$14,400

6.4%

$14,401

$19,200

6.8%

$19,201

$24,000

7.2%

$24,001

$36,000

7.6%

$36,001

$48,000

7.9%

48,001

-

8.25%

When is the filing deadline for Hawaii state income tax?

Hawaii state income tax is due on April 20 of the year following the tax year.  When April 20 falls on a weekend or holiday, state income taxes must be filed by the first non-holiday weekday thereafter.

You may obtain an automatic extension of time to file using Form N-101A.  Hawaii does not accept the automatic extension obtained for federal income tax purposes under Federal Form 4868.  In addition, note that the extension is only of time to file, not an extension of time to pay any tax liability due.

How can I receive help in completing my Hawaii state income taxes?

If you call the telephone number located at the top of this page, you can provide general information so that a tax attorney who has experience with Hawaii personal tax laws and returns can contact you.  He can answer your questions and help you complete both your state and federal income tax returns.

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