Desks · The State Desk
One Country, Fifty-One Tax Systems
Everything else on this platform is federal — until now, the federal return was the whole product. But nobody's tax life is only federal: you live in a state, and most states run an income tax of their own beside the IRS's. This desk is the state layer, built the way the whole platform is built — one state at a time, from that state's own sources, with nothing invented for the states still in framework. Florida, the platform's home ground, is complete today. Every other tile states the one structural truth already verified about that jurisdiction, and says plainly that its full desk is still being built.
Education only — not personal tax advice. Personal questions route to a credentialed pro.
The shape of the map
9
levy no personal income tax
15
tax income at one flat rate
27
tax income in graduated brackets
The question every desk in this series opens with
When Washington creates a deduction, does your state take it too? The federal law of 2025 put four new deductions below the line on the new Schedule 1-A — tips, overtime, the senior deduction, car-loan interest. In a taxing state the answer decides whether those deductions also cut the state bill: some states begin their return from federal adjusted gross income and let them flow through; others begin from a different line, decoupled long ago, or add the deductions back. Every full desk in this series answers the question for its state from the state's own conformity law, and the answer is recorded in the data behind this page — filled in only when verified, never guessed. Florida's answer is the simplest on the map: with no personal income tax, there is no state base for the deductions to enter. Not applicable — by constitution.
The map — all 51 jurisdictions
Alabama (AL)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Alaska (AK)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Arizona (AZ)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Arkansas (AR)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
California (CA)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Colorado (CO)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Connecticut (CT)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Delaware (DE)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
District of Columbia (DC)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Florida (FL)
Full desk — built and verified. Open it →
Georgia (GA)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Hawaii (HI)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Idaho (ID)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Illinois (IL)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Indiana (IN)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Iowa (IA)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Kansas (KS)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Kentucky (KY)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Louisiana (LA)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Maine (ME)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Maryland (MD)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Massachusetts (MA)
One 5% rate on most income, plus a 4% surtax on income above $1 million — two effective rates, so this map counts Massachusetts with the graduated states.
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Michigan (MI)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Minnesota (MN)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Mississippi (MS)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Missouri (MO)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Montana (MT)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Nebraska (NE)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Nevada (NV)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
New Hampshire (NH)
New Hampshire never taxed wages; its Interest and Dividends Tax was repealed effective January 1, 2025. (NH Department of Revenue Administration, TIR 2025-001.)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
New Jersey (NJ)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
New Mexico (NM)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
New York (NY)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
North Carolina (NC)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
North Dakota (ND)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Ohio (OH)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Oklahoma (OK)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Oregon (OR)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Pennsylvania (PA)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Rhode Island (RI)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
South Carolina (SC)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
South Dakota (SD)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Tennessee (TN)
Tennessee's last income tax — the Hall tax on interest and dividends — was fully repealed for tax years beginning January 1, 2021. (Tennessee Department of Revenue.)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Texas (TX)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Utah (UT)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Vermont (VT)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Virginia (VA)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Washington (WA)
No tax on wages — but Washington levies a 7% excise tax on long-term capital gains above an inflation-adjusted standard deduction ($250,000 in the statute; $278,000 for 2025), and 9.9% on taxable gains above $1 million, from 2025. In Washington, “no income tax” never means no tax. (RCW 82.87; Washington Department of Revenue.)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
West Virginia (WV)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Wisconsin (WI)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Wyoming (WY)
Framework entry — the full desk is in build. Your federal return is already covered on this platform today.
Where this map comes from
- The structure census — Tax Foundation, “State Individual Income Tax Rates and Brackets, 2026,” compiled from state tax statutes, forms, and instructions (data as of February 11, 2026): 15 states tax income at a single flat rate; 26 states and the District of Columbia use graduated rates, Massachusetts among them (a 5% rate plus a 4% surtax over $1 million); 8 states levy no individual income tax at all, and Washington levies one only on capital gains.
- Tennessee — the Hall income tax was fully repealed for tax years beginning January 1, 2021: Tennessee Department of Revenue (HIT-4; GEN-34).
- New Hampshire — the Interest and Dividends Tax (RSA ch. 77) was repealed effective January 1, 2025: NH Department of Revenue Administration, Technical Information Release TIR 2025-001.
- Washington — the capital gains excise tax, RCW 82.87: a 7% rate over an inflation-adjusted standard deduction ($250,000 statutory; $278,000 for tax year 2025), and a 9.9% tier on taxable gains above $1 million from 2025: Washington State Department of Revenue, capital gains pages.
- Florida — the full desk behind the Florida tile is sourced entirely from Florida primary sources (Florida Constitution, Florida Statutes, Florida Department of Revenue, Broward County Property Appraiser) and carries its own source list; no other state's desk will open with less.
Desks open in the order readers need them: Florida first, then the states our readers move between. A jurisdiction without a full desk is not an oversight — it is the promise, kept in the open, not to print what we have not verified.