State Taxes

Part-Year Resident Taxes: How Moving States Affects Your Return

File part-year returns in both states. Each taxes only the income earned while you were a resident.

The 183-Day Rule: State Tax Residency Explained

183+ days may make you a resident. Domicile vs statutory residency, plus snowbird strategies.

Can Two States Tax the Same Income? Credits and Reciprocity

Resident credits and reciprocity agreements prevent most double taxation.

Moving for Retirement? A Tax Checklist Before You Go

9-item checklist: income tax, SS, pensions, property tax, sales tax, estate tax, and more.

States That Don't Tax Retirement Income: The 2026 List

9 no-income-tax states plus others that exempt Social Security, pensions, or both.

Remote Work and State Taxes: Where Do You Owe?

Generally your state of residence. But convenience-of-employer rules complicate it.

Military Moves and State Taxes: The SCRA and MLA

Military income taxed only by domicile state. MSRRA extends to spouses.

Does Maryland Tax Tips in 2026? The Decoupling Answer

Maryland selectively decouples from federal provisions, plus county taxes add another layer.

Does Pennsylvania Tax Tips in 2026? The Class-of-Income Answer

Pennsylvania's eight-class income system means the OBBBA tips deduction cannot reduce PA tax.

Does Minnesota Tax Tips in 2026? Why the Federal Deduction Doesn't Help

Minnesota uses its own gross income and a fixed conformity date, requiring an M1 addback for OBBBA deductions.

Does North Carolina Tax Tips in 2026? Why the Federal Deduction Doesn't Apply

NCDOR says the federal tips and overtime deductions are taken after AGI and do not affect North Carolina taxable income.

Does Kentucky Tax Tips in 2026? The Fixed-Date Cutoff

Kentucky's IRC conformity is fixed at 12/31/2024, before the OBBBA was enacted.

Does Alabama Tax Overtime in 2026? The Expired Exemption

Alabama's own overtime exemption expired June 30, 2025, and the federal OBBBA deduction doesn't flow through.

Does Massachusetts Tax Tips in 2026? The Final TIR Answer

Massachusetts has a fixed IRC conformity date of 1/1/2024, and final TIR 26-4 confirms non-conformity for tips and overtime.

Does Ohio Tax Tips in 2026? Why Conformity Doesn't Help

Ohio conforms to the IRC including OBBBA after S.B. 9, but the tips and overtime deductions are taken after AGI, so they do not reduce Ohio tax.

Does New Jersey Tax Tips in 2026? The Gross Income Answer

New Jersey defines gross income independently, so OBBBA deductions don't flow through to NJ.

Does Georgia Tax Tips in 2026? The $1,750 Cap

Georgia passed its own tips/overtime exclusion, but capped it at $1,750 combined vs the federal $25,000.

Four States, Four Ways to Conform: CO, AZ, IA, MT and OBBBA

Colorado, Arizona, Iowa, and Montana all honor the OBBBA tips deduction: three through their starting point or guidance, Arizona through its own subtraction (HB 4168).

Does Illinois Tax Tips in 2026? Why the Federal Deduction Doesn't Reach Illinois

Illinois taxes tips and overtime at its flat rate. There is no Schedule M addback: the federal deductions are taken after AGI and never enter the Illinois calculation.

No Income Tax States and the Tips/Overtime Deduction: The Easy Answer

Workers in the nine no-income-tax states get the simplest deal: full federal savings with no state tax to worry about.