State Taxable Income. ALABAMA. ---. ---. ALASKA no state income tax. ---. ARIZONA. 1/1/16 adjusted gross income. ARKANSA
STATE PERSONAL INCOME TAXES: FEDERAL STARTING POINTS (as of January 1, 2017)
STATE ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA COLORADO CONNECTICUT DELAWARE FLORIDA GEORGIA HAWAII IDAHO ILLINOIS INDIANA IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND MASSACHUSETTS MICHIGAN MINNESOTA MISSISSIPPI MISSOURI MONTANA NEBRASKA NEVADA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEW YORK NORTH CAROLINA NORTH DAKOTA OHIO OKLAHOMA OREGON PENNSYLVANIA RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VERMONT VIRGINIA WASHINGTON WEST VIRGINIA WISCONSIN WYOMING DIST. OF COLUMBIA
Relation to Federal Internal Revenue Code --no state income tax 1/1/16 --1/1/15 Current Current Current no state income tax 1/1/16 12/31/15 1/1/17 Current 1/1/16 1/1/15 Current 12/31/15 Current 12/31/15 Current 1/1/05 Current (a) 12/16/16 --Current Current Current no state income tax on interest & dividends only --Current Current 1/1/16 Current 4/1/15 Current 12/31/15 --Current 12/31/15 no state income tax on interest & dividends only no state income tax Current 1/1/15 12/31/16 no state income tax 12/31/15 12/31/13 no state income tax
Federal Tax Base Used as Starting Point to Calculate State Taxable Income ----adjusted gross income --adjusted gross income taxable income adjusted gross income adjusted gross income --adjusted gross income adjusted gross income taxable income adjusted gross income adjusted gross income adjusted gross income adjusted gross income adjusted gross income adjusted gross income adjusted gross income adjusted gross income adjusted gross income adjusted gross income taxable income --adjusted gross income adjusted gross income adjusted gross income ------adjusted gross income adjusted gross income adjusted gross income taxable income adjusted gross income adjusted gross income taxable income --adjusted gross income taxable income ------adjusted gross income taxable income adjusted gross income --adjusted gross income adjusted gross income ---
Current
adjusted gross income
Source: Compiled by the Federation of Tax Administrators from various sources. Notes: --- state does not employ a federal starting point. Current indicates state has adopted IRC as currently in effect. Dates indicate state has adopted IRC as ammended to that date. (a) Michigan's taxpayers can choose to use either current or 1/1/96 federal law.
