STATE PERSONAL INCOME TAXES: FEDERAL STARTING ... - …

[Pages:1]STATE PERSONAL INCOME TAXES: FEDERAL STARTING POINTS (as of January 1, 2022)

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

Relation to Federal

Internal Revenue Code

--no state income tax

3/1/21 ---

1/1/15 Current Current Current no state income tax 3/11/21 12/31/20 1/1/21 Current 3/31.21 Current Current 12/31/18 Current 4/30/21 Current 1/1/05 Current (a) 12/31/18

--Current Current Current no state income tax on interest & dividends only

--Current Current 4/1/21 Current 3/31/21 Current 4/1/21

--Current 12/31/20 no state income tax on interest & dividends only no state income tax Current 3/31/21 12/31/20 no state income tax 3/11/21 12/31/20 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 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 taxable income --adjusted gross income taxable income ------adjusted gross income adjusted gross income adjusted gross income --adjusted gross income adjusted gross income ---

DIST. OF COLUMBIA

Current

adjusted gross income

Source: Compiled by the Federation of Tax Administrators from various sources.

Note: Includes all legislation enacted through January 1, 2022. --- 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 1/1/2018 federal law.

FEDERATION OF TAX ADMINISTRATORS -- JANUARY 2022

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