Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

State Income Taxes

Each State Is Different

Each State Is Different

Tax preparers must check with each state's tax rules for foreign students and scholars when determining state income taxes. For more information:

  • Regarding same-sex marriages: The status of Married Filing Separately used on the federal return may not be recognized by all states. Check with the state income tax authorities regarding the correct filing status that applies to any state return being prepared.
  • Check with the state income tax authorities to determine whether state income taxes allow the treaty benefit.
  • Go to each state's income tax website using links from www.irs.gov to find out more about that state's income taxes.
Map of U.S.