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:

  • 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.