Figures last verified against primary sources on . See methodology and corrections.
Twenty-Four States Want a Return Before the IRS Does
For the 2025 tax year (the returns filed in 2026), a single filer under 65 owed the IRS a return once gross income reached $15,750. Twenty-four states set their own trigger below that line, from Pennsylvania's $33 to Kentucky's $15,650. One state, California, set it above. The rest of the 42 jurisdictions that tax wages either follow the federal requirement or add a test of their own to it.
Every figure below is for a full-year resident who is single, under 65, and not anyone's dependent, and every one comes from the state's instructions for tax year 2025. Five rows are drawn from a revenue department's standing filing page rather than a year-stamped booklet, and the table says which.
The federal line
Chart A of the 2025 Form 1040 instructions tells a single filer under 65 to file if gross income was at least $15,750, the same figure as that year's standard deduction. Chart C adds triggers that apply at any income, among them net self-employment earnings of at least $400. That matters in every state that hangs its own requirement on the federal one: there, a $400 side gig that obliges a federal return can oblige a state return too.
Every state's trigger
"Files when" is the state's own test, in the state's own measure. Gross income is income before deductions; adjusted gross income (AGI) comes after a handful of adjustments; several states use a defined base of their own.
| State | A single resident under 65 must file when | Year |
|---|---|---|
| Alabama | Gross income is at least $4,500 (Form 40 booklet) | 2025 |
| Arizona | Gross income, less income Arizona does not tax, is more than $15,750 (Form 140 instructions) | 2025 |
| Arkansas | Gross income is at least $14,644 (AR1000F instructions) | 2025 |
| California | Gross income is more than $22,941, or California AGI is more than $18,353 (540 booklet) | 2025 |
| Colorado | A federal return is required, or any Colorado tax is owed (DOR guide) | Standing rule |
| Connecticut | Gross income is more than $15,000, or any Connecticut tax was withheld (DRS) | 2025 |
| Delaware | Delaware AGI is more than $9,400 (PIT-RES instructions) | 2025 |
| District of Columbia | A federal return is required (OTR) | Standing rule |
| Georgia | A federal return is required, or income exceeds the $12,000 standard deduction (IT-511) | 2025 |
| Hawaii | Gross income is more than $5,544 (N-11 instructions) | 2025 |
| Idaho | A federal return is required; Idaho's table prints the same $15,750 (EIN00046) | 2025 |
| Illinois | A federal return is required, or Illinois base income exceeds the $2,850 exemption (IL-1040 instructions) | 2025 |
| Indiana | Gross income exceeds the $1,000 personal exemption (IT-40 booklet) | 2025 |
| Iowa | Iowa taxable income plus the deductions and other items the instructions list is more than $9,000 (IDR) | 2025 |
| Kansas | A federal return is required, or gross income is at least $12,765 (K-40 booklet) | 2025 |
| Kentucky | Modified gross income is more than $15,650 and Kentucky AGI is more than $3,270 (740 instructions) | 2025 |
| Louisiana | A federal return is required (IT-540 instructions) | 2025 |
| Maine | A federal return is required, unless income is below the Maine standard deduction plus exemption; or any Maine tax is owed (1040ME instructions) | 2025 |
| Maryland | Maryland gross income is at least $15,750 (resident booklet) | 2025 |
| Massachusetts | Gross income is more than $8,000 (Form 1 instructions) | 2025 |
| Michigan | A federal return is required, or income exceeds the $5,800 exemption (Treasury) | 2025 |
| Minnesota | Income is at least $14,950 (M1 instructions) | 2025 |
| Mississippi | Gross income is more than $8,300 (instructions) | 2025 |
| Missouri | A federal return is required and Missouri AGI reaches both $1,200 and the standard deduction (MO-1040 instructions) | 2025 |
| Montana | A federal return is required, or the return carries any Montana addition or subtraction (DOR) | Standing rule, tax years from 2024 |
| Nebraska | The federal return reports a federal tax liability before credits (booklet) | 2025 |
| New Jersey | Gross income is more than $10,000 (NJ-1040 instructions) | 2025 |
| New Mexico | A federal return is required (PIT-1 instructions) | 2025 |
| New York | A federal return is required, or federal AGI plus New York additions is more than $4,000 (IT-201 instructions) | 2025 |
| North Carolina | Federal gross income is more than $12,750 (D-401 instructions) | 2025 |
| North Dakota | A federal return is required (booklet) | 2025 |
| Ohio | Ohio AGI exceeds the $2,400 exemption and the credits do not cover the tax (IT 1040 booklet) | 2025 |
| Oklahoma | Gross income is more than $7,350 (511 packet) | 2025 |
| Oregon | A federal return is required, or gross income is more than $7,935 (Publication OR-17) | 2025 |
| Pennsylvania | PA gross taxable income is more than $33, or any loss was incurred (PA-40 instructions) | 2025 |
| Rhode Island | A federal return is required, or income exceeds the exemption plus standard deduction, $16,000 (Division of Taxation) | Standing rule |
| South Carolina | A federal return is required (SCDOR) | Standing rule |
| Utah | A federal return is required (TC-40 instructions) | 2025 |
| Vermont | A federal return is required and Vermont income is more than $100 (IN-111 instructions) | 2025 |
| Virginia | Virginia AGI is at least $11,950 (Form 760 instructions) | 2025 |
| West Virginia | West Virginia AGI exceeds the $2,000 exemption (IT-140 instructions) | 2025 |
| Wisconsin | Gross income is at least $14,260 (Form 1 instructions) | 2025 |
Rhode Island's figure is TaxMath's rate-table value for its 2025 standard deduction plus personal exemption; its filing page names the sum without printing it.
Three ways to draw the line
Ride the federal requirement. Idaho, Louisiana, New Mexico, North Dakota, Utah, South Carolina and the District of Columbia ask one question: did you have to file with the IRS? Maryland reaches the same $15,750 by printing it in its own minimum filing table. Arizona prints it too, but counts gross income after removing what Arizona does not tax, Social Security and U.S. government interest among it.
Print a lower number. Pennsylvania's $33 is the floor of the country: its PA-40 instructions require a return from anyone with more than $33 of gross taxable income, "even if no tax is due." West Virginia's trigger is its $2,000 personal exemption, Indiana's its $1,000 one. New York keeps the federal test and adds a second one at $4,000 of federal AGI plus New York additions. Kentucky's two-part test lands $100 under the federal line: modified gross income above $15,650, the 2025 poverty-level threshold for a household of one that its Family Size Tax Credit uses, together with Kentucky AGI above $3,270.
Ask both questions. Georgia, Illinois, Kansas, Michigan, Oregon and Rhode Island require a return when either test is met: the federal requirement, or a state figure. For five of the six the state figure is lower, so it decides. Rhode Island's $16,000 sits above the federal line, so its second test reaches only a resident with no federal requirement whose income still exceeds that sum.
Three rules fit none of these. Nebraska asks whether the federal return reports a federal tax liability before credits, not whether one had to be filed. Vermont needs both a federal requirement and more than $100 of Vermont income. Connecticut makes withholding itself a trigger: a resident who had any Connecticut tax withheld must file, at any income, where Alabama's and Kentucky's instructions tie withholding only to claiming the refund.
Three states run the other way. Missouri and Maine both start from the federal requirement and then excuse residents below a state floor: Missouri below $1,200 of Missouri AGI or the standard deduction, Maine below its standard deduction plus personal exemption when there are no addition modifications. California's two charts sit above the federal figure for a single filer with no dependents, at $22,941 of gross income or $18,353 of California AGI.
Ohio's test is the hardest to reduce to one number. Its booklet excuses a resident whose Ohio AGI does not exceed the $2,400 exemption, and also one whose senior, lump-sum and joint filing credits cover the tax, provided no school district income tax is owed. Because Ohio's 2025 schedule taxes the first $26,050 of taxable nonbusiness income at 0%, a single filer with no school district tax can sit well above $2,400, owe nothing, and meet the credits test. A school district income tax liability requires the return regardless.
What the line is worth
A state can require a return from someone it does not tax. For 2025, Mississippi wants one above $8,300 of gross income, yet its schedule charges a single filer with $15,750 of wages Mississippi: tax before credits, 2025$0Single filer, $15,750 of wages, standard deduction, full-year residentFederal starting figure line 49$15,750Additions line 43$0Subtractions line 65$0State income line 13$15,750Deduction line 14$2,300Exemptions line 15$6,000Taxable income line 16$7,450Tax before credits line 17$0This is one line of the Mississippi return, not its total.Built on figures the state has not finalized.Mississippi Department of Revenue, Form 80-105Open the full Mississippi return.
The reverse is the case that costs money. At $15,750 of wages, the point where the IRS first asks for a return and the standard deduction leaves no federal taxable income, the state bracket schedules alone, before any credit, charge $523 in Alabama, Illinois: tax before credits, 2025$639Single filer, $15,750 of wages, standard deduction, full-year residentFederal starting figure line 1$15,750Additions line 2–3$0Subtractions line 8$0State income line 9$15,750Deduction—Exemptions line 10$2,850Taxable income line 11$12,900Tax before credits line 12$639This is one line of the Illinois return, not its total.Built on figures the state has not finalized.Illinois Department of Revenue, Form IL-1040Open the full Illinois return in Illinois and Pennsylvania: tax before credits, 2025$484Single filer, $15,750 of wages, standard deduction, full-year residentFederal starting figure line 9$15,750Additions line 9$0Subtractions line 10$0State income line 11$15,750Deduction—Exemptions—Taxable income line 11$15,750Tax before credits line 12$484This is one line of the Pennsylvania return, not its total.Built on figures the state has not finalized.Pennsylvania Department of Revenue, Form PA-40Open the full Pennsylvania return in Pennsylvania. In each of those three the filing trigger sits well below that income, so the return is owed whatever the IRS requires.
Filing when no rule makes you
A return is also the only way to get withheld tax back. Alabama's 2025 Form 40 booklet tells residents under its $4,500 line that they "must file a return to get a refund" of Alabama tax withheld; Kentucky's adds that part-time or part-year workers "may have income taxes withheld from their paychecks even though the filing requirements are not met."
Refundable credits pay out even with no tax to offset, and they are paid only to people who file. New York lists claiming them as a filing trigger in its own right. Minnesota's instructions name four (K–12 Education, Child and Working Family, Child and Dependent Care, and Parents of Stillborn Children) that a resident under the $14,950 line can file to claim. The District's list covers its earned income credit, the Schedule H homeowner and renter property tax credit and the Keep Child Care Affordable credit. State earned income credits work the same way; our state EITC census runs the dollars for tax year 2026.
Two programs turn on the filing itself. Colorado's 2025 DR 0104 returned a TABOR state sales tax refund of $19 to every single full-year resident born before 2007 with modified AGI of $52,000 or less, on a return filed by the extension due date. Pennsylvania's Tax Forgiveness credit, claimed on Schedule SP, forgives the whole PA tax of an unmarried claimant with no dependents whose eligibility income does not exceed $6,500, tapering to 10% at $8,750 (PA-40 instructions), but only on a filed return; anyone in that range with more than $33 of PA taxable income owes the return anyway.
The nine states with no tax on wages ask none of this; the no-income-tax states cover what each taxes instead.
Of the 42 rules, Nebraska's is the only one keyed to the tax shown on the federal return rather than the duty to file it: a Nebraskan whose 2025 federal return shows no tax before credits has no Nebraska filing requirement unless net Nebraska adjustments reach $5,000.
Sources
Ordered by authority — the law and the agencies administering it first. Every link is checked for rot; see all sources.
- Government2025 Form 40 instruction bookletAlabama Department of Revenue · checked 2026-10-21"Income you do not report" includes Social Security, payments from a defined benefit retirement plan under IRC §414(j), military retirement, U.S. government retirement and the state retirement systems.Other articles citing this source
- Government2025 Arizona Form 140 resident personal income tax instructionsArizona Department of Revenue · checked 2026-10-21Arizona filing requirements: file if gross income is more than $15,750 (single), figured as for federal purposes less income Arizona does not tax, such as U.S. government interest and Social Security.Other articles citing this source
- Government2025 AR1000F and AR1000NR instructionsArkansas Department of Finance and Administration · checked 2026-10-21The first $6,000 of employer-plan retirement income and of traditional IRA distributions after 59½ is exempt, $6,000 per taxpayer from both combined. Military retirement pay is exempt from 2018 (Act 141 of 2017). Social Security is not income for Arkansas.Other articles citing this source
- Government2025 California Resident Income Tax Return Form 540 bookletCalifornia Franchise Tax Board · checked 2026-10-21Schedule CA (540) instructions, Part I Section B line 7: "California excludes unemployment compensation from taxable income." The amount in column A is entered in column B as a subtraction. Line 18: tax "will be less if you take the larger of" California itemized deductions or the California standard deduction ($5,706 single for 2025), whose amounts "are less than the federal standard deduction amounts."Other articles citing this source
- GovernmentColorado Individual Income Tax Return, Form DR 0104 (2025)Colorado Department of Revenue · checked 2026-09-01Line 1 starts the return at federal taxable income — Form 1040 line 15 — so a deduction that lowers line 15 lowers the Colorado base by the same amount. The host serves 403 to non-browser clients; fetch with a browser user-agent.Other articles citing this source
- GovernmentIndividual Income Tax GuideColorado Department of Revenue, Taxation Division · checked 2026-09-01States that Colorado income tax is based on federal taxable income, modified by the additions and subtractions of Part 3 — which order the federal overtime compensation deduction added back for tax years 2026 and later, state that no addback is required for qualified tips, and name no addback for car-loan interest, so the §163(h)(4) deduction rides the federal-taxable-income base into the Colorado return.Other articles citing this source
- Government2025 Maryland resident income tax bookletComptroller of Maryland · checked 2026-10-21Minimum filing levels, Table 1: a single person under 65 files if Maryland gross income (federal gross income plus Maryland additions, Social Security excluded) is $15,750 or more.Other articles citing this source
- GovernmentConnecticut Resident Income Tax InformationConnecticut Department of Revenue Services · checked 2026-10-21For 2025, a full-year resident must file if Connecticut tax was withheld, estimated or extension payments were made, a PE Tax Credit was received, gross income exceeds $15,000 (single), federal AMT was owed, or the CT EITC is claimed.Other articles citing this source
- Government2025 Delaware resident personal income tax instructions (PIT-RES)Delaware Division of Revenue · checked 2026-10-21Who Must File: a full-year resident files for 2025 if individual Delaware AGI exceeds $9,400 (single, under 60); $12,200 at 60 to 64.Other articles citing this source
- GovernmentIndividual filings FAQsDistrict of Columbia Office of Tax and Revenue · checked 2026-10-21A DC resident must file if required to file a federal return; also files to receive a refund of withholding or the DC EITC, Schedule N, Schedule H or Schedule ELC refundable credits.Other articles citing this source
- Government2025 IT-511 individual income tax bookletGeorgia Department of Revenue · checked 2026-10-21Schedule 1 subtracts Social Security and railroad retirement benefits included in federal AGI. Line 10: "If you use the standard deduction on your Federal return, you must use the Georgia standard deduction on your Georgia return."Other articles citing this source
- GovernmentForm N-11 instructions (current)Hawaii Department of Taxation · checked 2026-10-21"Hawaii does not tax qualifying distributions from an employer-funded pension plan," including government, military and private employer-funded plans; distributions from employee-contributory plans such as 401(k) deferrals and IRAs are taxable. Line 14 subtracts Social Security taxed on the federal return.Other articles citing this source
- Government2025 Form 40 and Form 39R instructions (EIN00046)Idaho State Tax Commission · checked 2026-10-21Social Security and railroad retirement taxed federally are deducted. The retirement benefits deduction for 2025 is $48,216 single or $72,324 joint, minus Social Security and railroad retirement received; it covers pre-1984 CSRS (not FERS), Idaho firefighter and city police retirement and military retirement, at 65 or older (62 if disabled). Married filing separately cannot claim it.Other articles citing this source
- Government2025 Form IL-1040 instructionsIllinois Department of Revenue · checked 2026-10-21A resident files if required to file a federal return, or if Illinois base income exceeds the exemption allowance ($2,850 per person for 2025).Other articles citing this source
- Government2025 IT-40 instruction bookletIndiana Department of Revenue · checked 2026-10-21Schedule 2 deducts Social Security and railroad retirement. Deduction 632: military retirement and survivor benefits, the entire amount for 2022 and later. Deduction 601: civil service annuity at 62 or older, up to $16,000 minus Social Security and railroad retirement received.Other articles citing this source
- GovernmentInstructions for Form 1040 and 1040-SR (2025), including the Instructions for Schedule 1-AInternal Revenue Service · checked 2026-10-21Schedule 1-A instructions (pp. 101–110): line 4a from W-2 box 7 or Forms 4070, the box 5 over $176,100 caution, the one-employer and multiple-employer tip worksheets, line 5 net income limitation, the overtime methods (employer statement, total overtime pay ÷ 3, double-time fractions, reasonable method), line 14a for overtime deferred out of box 1, line 22 VIN columns, the valid-SSN definition (valid for employment, issued before the due date including extensions), and the reached-65-the-day-before-the-birthday rule. Also the 2025 standard deduction chart ($33,100 joint, one spouse 65+) and the Tax Computation Worksheet (Section B: 22% less $10,172.00 for $100,000–$206,700).Other articles citing this source
- Government1040 expanded instructions: Who Must File? (instruction year 2025)Iowa Department of Revenue · checked 2026-10-21A single filer must file if Iowa taxable income plus the deduction, federal personal exemption, QBI deduction, lump-sum and NOL items listed is more than $9,000 ($24,000 if 65 or older); file to get a refund of Iowa withholding.Other articles citing this source
- Government2025 Kansas individual income tax booklet (K-40)Kansas Department of Revenue · checked 2026-10-21Schedule S line A10 subtracts all Social Security in federal AGI with no income test. Line A14 exempts federal civil service and armed forces retirement (including TSP), railroad, KPERS, Kansas police and fire, teachers and other listed public plans. Private pensions and IRAs have no subtraction.Other articles citing this source
- Government2025 Form 740 instructionsKentucky Department of Revenue · checked 2026-10-21A full-year resident files if modified gross income exceeds Chart A ($15,650 for a family size of one in 2025) and Kentucky AGI exceeds Chart B ($3,270 single under 65); a return must be filed to claim a refund of Kentucky withholding.Other articles citing this source
- Government2025 IT-540 resident income tax instructionsLouisiana Department of Revenue · checked 2026-10-21The retirement income exemption is per taxpayer 65 or older and covers pensions, annuities and IRAs. LASERS, teachers, federal (including military) and other listed state systems are exempt in full; Social Security is exempt.Other articles citing this source
- Government2025 Form 1040ME general instructionsMaine Revenue Services · checked 2026-10-21A resident files if required to file a federal return or if Maine income tax liability results; excused, even with a federal requirement, when there are no addition modifications and income is less than the Maine standard deduction plus personal exemption, except to claim a refund.Other articles citing this source
- Government2025 Massachusetts Form 1 instruction bookletMassachusetts Department of Revenue · checked 2026-10-21A resident whose gross income was more than $8,000, from sources inside or outside Massachusetts, must file; at $8,000 or less, no return is required.Other articles citing this source
- GovernmentDetermine If You Are Required to File a Michigan Individual Income Tax ReturnMichigan Department of Treasury · checked 2026-10-21A full-year resident files if required to file federally, or if income includable in federal AGI exceeds the Michigan exemption allowance ($5,800 per exemption for 2025).Other articles citing this source
- Government2025 Minnesota individual income tax instructions (Form M1)Minnesota Department of Revenue · checked 2026-10-21A full-year resident files if income was at least $14,950 (single, born on or after January 2, 1961); those not required may file to claim refundable credits (K–12 Education, Child and Working Family, Child and Dependent Care) or a refund of withholding. Electing advance 2025 Child Tax Credit payments also requires a return.Other articles citing this source
- Government2025 Mississippi resident, non-resident and part-year resident income tax instructionsMississippi Department of Revenue · checked 2026-10-21"Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total." Early or excess distributions taxable under IRC Form 5329 rules do not qualify.Other articles citing this source
- Government2025 Form MO-1040 instructionsMissouri Department of Revenue · checked 2026-10-21No Missouri return is required without a federal filing requirement; with one, a resident is still excused below $1,200 of Missouri AGI or below the standard deduction for the filing status.Other articles citing this source
- GovernmentIndividual Filing RequirementsMontana Department of Revenue · checked 2026-10-21For tax years beginning after December 31, 2023, a resident with a federal filing requirement must file; one without it must file if there is a Montana addition or subtraction. The Montana EITC and Elderly Homeowner/Renter Credit require a return.Other articles citing this source
- Government2025 Nebraska individual income tax bookletNebraska Department of Revenue · checked 2026-10-21Line 31: all Social Security in federal AGI is excluded, and the exclusion "no longer has a federal AGI threshold." Line 32: 100% of military retirement benefits.Other articles citing this source
- Government2025 Form NJ-1040 InstructionsNew Jersey Division of Taxation · checked 2026-10-21Line 15 takes wages from W-2 box 16 (State wages). The exempt-income list names Archer MSA contributions and distributions excluded federally, and cafeteria-plan benefits "but not salary reduction or premium conversion plans." Worksheet F (line 31, medical expenses) adds qualified Archer MSA contributions; it has no HSA line.Other articles citing this source
- Government2025 PIT-1 New Mexico personal income tax return instructionsNew Mexico Taxation and Revenue Department · checked 2026-10-21A resident files if required to file a federal return, to claim a refund of New Mexico withholding, or to claim New Mexico rebates or credits.Other articles citing this source
- Government2025 Form IT-201 instructionsNew York State Department of Taxation and Finance · checked 2026-10-21Lines 26 and 27 subtract New York State and local government pensions and federal pensions (including military) in full; Social Security is subtracted. Line 29: a pension and annuity exclusion of up to $20,000 per person 59½ or older, which includes IRA distributions. Line 34: "You may take either the New York standard deduction or the New York itemized deduction," comparing Form IT-196 line 49 with the standard deduction table. Lines 54a–54e: the MCTMT applies if an individual’s net earnings from self-employment allocated to Zone 1 (the five New York City counties) or Zone 2 (Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, Westchester) exceed $50,000 for the tax year, figured per individual even on a joint return.Other articles citing this source
- Government2025 Form D-401 individual income tax instructionsNorth Carolina Department of Revenue · checked 2026-10-21Filing Requirements Chart: a single filer must file if federal gross income exceeds $12,750; the chart differs from the federal one because North Carolina does not allow the federal standard deduction amount.Other articles citing this source
- Government2025 North Dakota Individual Income Tax BookletNorth Dakota Office of State Tax Commissioner · checked 2026-10-21States that North Dakota's starting point perpetually conforms to the computation of federal taxable income, so federal changes are included by default, and names the $6,000 senior deduction and the tip and overtime deductions among them.Other articles citing this source
- Government2025 Ohio IT 1040 / SD 100 instruction bookletOhio Department of Taxation · checked 2026-10-21No return is required if Ohio AGI is $0 or less, if the exemption ($2,400 at MAGI of $40,000 or less) equals or exceeds Ohio AGI, or if the senior, lump-sum and joint filing credits cover the liability and no school district tax is owed. The 2025 schedule taxes the first $26,050 of taxable nonbusiness income at 0%.Other articles citing this source
- Government2025 Oklahoma resident individual income tax packet (Form 511)Oklahoma Tax Commission · checked 2026-10-21Schedule 511-A: Social Security in federal AGI subtracted; 100% of CSRS paid in lieu of Social Security and 100% of military retirement excluded; up to $10,000 per person of Oklahoma government or federal civil service retirement, and up to $10,000 of other retirement income (401, 457, IRA, 403) reduced by the government exclusion claimed.Other articles citing this source
- GovernmentPublication OR-17 — 2025 Oregon Individual Income Tax GuideOregon Department of Revenue · checked 2026-10-21Oregon does not tax Social Security (ORS 316.054). The federal pension subtraction is the share of service before October 1, 1991 (ORS 316.680(1)(e)). The retirement income credit (ORS 316.157) is 9% of eligible retirement income at 62 or older, for household income under $22,500 ($45,000 joint) and Social Security under $7,500 ($15,000).Other articles citing this source
- Government2025 PA-40 instructionsPennsylvania Department of Revenue · checked 2026-10-21Not taxable for PA personal income tax: Social Security and railroad retirement; "commonly recognized pension, old age, or retirement benefits paid after becoming eligible to retire, and retiring"; military pensions; civil service annuities. Employer-plan payments before meeting the plan's retirement age or service requirement are taxable. Deductions: "PA law does not allow standard deductions, deductions for personal exemptions, itemized deductions, or deductions for personal expenses." The 2025 rate is 3.07 percent. Interest (line 2), dividends (line 3) and gambling and lottery winnings (line 8) are gross taxable income classes: no expenses may be deducted in computing them.Other articles citing this source
- GovernmentIndividual Tax Filing RequirementsRhode Island Division of Taxation · checked 2026-10-21Every resident required to file a federal return must file the RI-1040; a resident without a federal requirement must file if income exceeds the Rhode Island personal exemptions plus the applicable standard deduction.Other articles citing this source
- GovernmentIndividual income taxSouth Carolina Department of Revenue · checked 2026-09-01South Carolina's own landing page for the tax, which as of retrieval still states “The 2025 top marginal Individual Income Tax rate is 6% on taxable income” and directs filers to the 2025 SC1040TT tables. The 2026 schedule is on the H. 4216 page instead.Other articles citing this source
- Government2025 Utah TC-40 instructionsUtah State Tax Commission · checked 2026-10-21Code AM (UCA §59-10-1044): 20% of the federal credit, or the Utah W-2 wages if less; requires Utah income reported on a W-2; may not be carried forward or back.Other articles citing this source
- Government2025 Form IN-111 instructionsVermont Department of Taxes · checked 2026-10-21A 2025 Vermont return is required if you must file a 2025 federal return and earned or received more than $100 in Vermont income; a return is needed to claim a refund of Vermont withholding or estimated payments.Other articles citing this source
- Government2025 Virginia Form 760 resident individual income tax instructionsVirginia Department of Taxation · checked 2026-10-21You must file if you are single and your Virginia adjusted gross income is $11,950 or more (2025). Line 10: "You must claim itemized deductions on your Virginia return if you claimed itemized deductions on your federal return."Other articles citing this source
- Government2025 West Virginia personal income tax forms and instructions (IT-140)West Virginia Tax Division · checked 2026-10-21Every full-year resident files; a return is required even without a federal requirement if West Virginia AGI exceeds the personal exemption allowance ($2,000 per exemption), when claiming the SCTC or HEPTC, or when due a refund.Other articles citing this source
- Government2025 Wisconsin Form 1 instructionsWisconsin Department of Revenue · checked 2026-10-21"New in 2025": individuals at least 67 years old at the end of 2025 may subtract up to $24,000 of retirement income.Other articles citing this source