AL
Alabama
Department of Revenue
2% – 5% Graduated
File online through My Alabama Taxes (MAT). Free e-file is available directly through the portal for most individual filers. Returns due April 15.
Public Information Resource
U.S. Department of the Treasury · irs.gov · 1-800-829-1040
Individual returns (Form 1040) are due April 15. An automatic six-month extension (to Oct 15) is available — but taxes owed are still due April 15, not October.
E-filed returns with direct deposit are processed in 21 days or less in most cases. Paper returns take 6–8 weeks.
File online through My Alabama Taxes (MAT). Free e-file is available directly through the portal for most individual filers. Returns due April 15.
No personal income tax or state sales tax. Eligible residents file for the Permanent Fund Dividend (PFD) annually. Corporate income tax applies to businesses.
Arizona simplified to a 2.5% flat income tax rate. File through AZTaxes.gov for individual and business returns. Free File Arizona available for qualifying filers. Returns due April 15.
File online through the Arkansas Taxpayer Access Point (ATAP). Free File Arkansas available via approved software. Returns due April 15.
CalFile is the FTB's free direct e-filing tool for eligible residents. MyFTB provides account management, payments, and refund status. Returns due April 15.
File for free through Revenue Online — the official portal for individual and business filings, payments, and refund tracking. Returns due April 15.
myconneCT is the official portal for individual and business returns, payments, and refunds. Free File CT available through approved partners. Returns due April 15.
File through Delaware's taxpayer portal. No sales tax in Delaware. Returns are due April 30 (unique Delaware deadline). Free online filing available for qualifying individuals.
No personal income tax. Florida DOR oversees sales & use tax, reemployment tax, and corporate income tax — all filed online through the eServices portal.
Georgia transitioned to a flat income tax, reducing annually. File through the Georgia Tax Center (GTC), the official self-service portal for individuals and businesses. Returns due April 15.
One of the highest top marginal rates nationally. File online through Hawaii Tax Online (HTO). Free File Hawaii available via approved software. Returns due April 20.
Idaho uses a single flat rate. File through the Taxpayer Access Point (TAP). Free File Idaho available for qualifying residents. Returns due April 15.
File free through MyTax Illinois — a direct online filing option for individuals and businesses. Filers need their IL-PIN to register. Returns due April 15.
Flat state rate plus county-level taxes varying by residence. File through INTIME (Indiana Taxpayer Information Management Engine). Returns due April 15.
Iowa is phasing in a flat 3.8% rate. File online for free through the Iowa DOR portal. Returns due May 1 (Iowa's unique deadline).
Kansas WebFile is a free direct e-filing system — no software purchase needed for most individuals. Returns due April 15.
File individual returns through KyFile, the state's free online system. Many counties and cities also levy a local occupational license fee filed separately. Returns due April 15.
Louisiana reduced income tax rates in 2025. File through LaTAP (Louisiana Taxpayer Access Point). Free File available through approved partners. Returns due May 15.
File through the Maine Tax Portal (MTP). Free File Maine available for qualifying filers. Maine also has a separate Property Tax Fairness Credit application. Returns due April 15.
State and county/city rates combined. File free via Maryland iFile for individual returns. Returns due April 15.
Flat rate with a Millionaires Tax surtax. File through MassTaxConnect for all individual and business accounts. Returns due April 15.
Flat state rate plus city income taxes in some municipalities. File through Michigan Treasury Online (MTO). MI Free File available. Returns due April 15.
Four-bracket income tax. File online through e-Services. Free File MN available through approved partners. Returns due April 15.
Phasing in a flat rate. File through the Taxpayer Access Point (TAP). Free File Mississippi available for qualifying residents. Returns due April 15.
Rates being reduced in stages. File through MyTax Missouri — the official portal for individual filing, payments, and refunds. Returns due April 15.
Two-bracket income tax. No state sales tax. File through the TransAction Portal (TAP). Returns due April 15.
NebFile is the state's free direct e-filing option for individuals. File, pay, and track refunds through the DOR website. Returns due April 15.
No personal income tax. Businesses may owe Commerce Tax or Modified Business Tax. Sales & use tax and business licenses managed through Nevada Tax online portal.
NH eliminated its Interest & Dividends tax effective January 1, 2025. No broad personal income tax or sales tax. Business Profits Tax (BPT) and Business Enterprise Tax (BET) still apply.
Seven-bracket income tax. File through NJ Online Filing or approved software. NJ Free File available for qualifying residents. Returns due April 15.
File through TAP (Taxpayer Access Point). NM has a Gross Receipts Tax rather than a traditional sales tax. Returns due April 15.
Nine-bracket state tax; NYC residents pay additional city income tax. File through NY Online Services. NY Free File for qualifying filers. Returns due April 15.
Flat rate phasing down annually. File online through approved e-file software or Free File NC. Returns due April 15.
Among the lowest income tax rates nationally. File through the Taxpayer Access Point (TAP). Free File ND available for qualifying filers. Returns due April 15.
Two-bracket state tax plus separate municipal taxes in most cities. File state taxes through OH|TAX eServices. Municipal returns filed separately with RITA or CCA. Returns due April 15.
File through OkTAP (Oklahoma Taxpayer Access Point). Free File Oklahoma available via approved software partners. Returns due April 15.
Four-bracket income tax; no state sales tax. File free through Revenue Online — the state's direct filing portal. Returns due April 15.
Flat state rate plus local Earned Income Tax (EIT) collected by local governments. File state taxes free through myPATH. Returns due April 15.
File through the RI Taxpayer Portal. Free File RI available for qualifying filers via approved software. Returns due April 15.
File free through MyDORWAY — the official portal for individual and business taxes, payments, and refund status. Returns due April 15.
No personal or corporate income tax. Sales & use tax at 4.2% is the primary revenue source. Businesses file sales tax online through the SD DOR portal.
Tennessee fully eliminated its Hall Income Tax on investment income in 2021. Businesses file franchise & excise tax and sales tax through TNTAP.
No personal or corporate income tax. Businesses pay a franchise (margin) tax and file sales tax online. All business filings through the Texas eSystems portal.
Flat rate for individuals and corporations. File through the Taxpayer Access Point (TAP) — the official portal for all Utah taxes. Returns due April 15.
Four-bracket income tax. File through myVTax — the state's official e-filing and account portal. Free File VT available. Returns due April 15.
Four-bracket income tax. File free through Virginia iFile — the state's direct online system. Returns due May 1 (Virginia's unique deadline).
No broad personal income tax, but a 7% capital gains tax on gains over $262,000. B&O and sales tax filed through My DOR. Capital gains return due April 15.
File online through MyTaxes — the official e-filing portal. Free File WV available through approved software providers. Returns due April 15.
Four-bracket income tax. File free through Wisconsin e-File or My Tax Account. Returns due April 15.
No personal or corporate income tax. Mineral severance taxes are the primary revenue source. Counties may levy sales tax up to 2%. Limited online business filings through the DOR.