Tab - TheTaxBook

17
States
Updates: For updated information, visit TheTaxBook Updates at www.thetaxbook.com/updates. Click on the link to “TheTaxBook Updates” and follow
the “Updates to the 2016 Editions of TheTaxBook Series” or click on the “Tax Industry Links” and follow the “State Links.” The password needed for
access is shown inside the front cover of this publication.
Alabama
Return Mailing Addresses
www.revenue.alabama.gov
Request forms and instructions:
Call�� 334-242-1170
Write�� Alabama Department of Revenue
P.O. Box 327490, Montgomery AL 36132-7490
Request tax assistance:
Call�� 334-242-1170
2016 Filing Requirements
Residents. Individuals must file if:
Filing status is:
And gross income is at least:
Single.. . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . $4,000
Head of Family. . . . . . . . . .......................................................... . . . . . . . . . . . . . . 7,700
MFJ. . . . . . . . . . . . . . . . . . . . . . . . ........................................................... . . . . . . . . . . . . . . 10,500
MFS. . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 5,250
Part-year residents. Individuals must file if:
And gross income while an
Filing status is:
Alabama resident is at least:
Single.. . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . $4,000
Head of Family. . . . . . . . . .......................................................... . . . . . . . . . . . . . . 7,700
MFJ. . . . . . . . . . . . . . . . . . . . . . . . ........................................................... . . . . . . . . . . . . . . 10,500
MFS. . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 5,250
Nonresidents. Individuals must file if:
Filing status is:
And gross income from Alabama sources exceeds:
Single, MFS. . . . . . . . $1,500 × Alabama percentage of adjusted total income.
Head of Family,
MFJ.. . . . . . . . . . . . . . . . . $3,000 × Alabama percentage of adjusted total income.
Gross income includes all income except income specifically exempted
by Alabama state law.
Alabama Income Tax Forms
Residents and part-year residents. Form 40, Alabama Individual Income
Tax Return, Residents, and Part-Year Residents.
Nonresidents (and part-year residents who receive Alabama-source income while a nonresident). Form 40NR, Alabama Individual Income Tax
Return Nonresidents Only.
2016 Alabama Tax Rate Schedule
If taxable income is:
• $100,000 or less, use the Alabama tax table.
• More than $100,000, use the Alabama tax rate schedule.
Single, MFS, Head of Family. If taxable income is:
$
0 to
500 × 2% minus $ 0.00
501to 3,000 × 4% minus 10.00
3,001 and over
×
5% minus
40.00
MFJ. If taxable income is:
$
0 to
1,000 × 2% minus $ 0.00
1,001to 6,000 × 4% minus 20.00
6,001 and over
×
5% minus
80.00
Required Federal Attachments
Extension Information
Alabama allows an automatic extension to October 15 without filing an
application. To make a payment, use Form 40V, Individual Income Tax
Payment Voucher.
Automatic Extension Payment Voucher Mailing Address
Form 40V�� Alabama Department of Revenue
P.O. Box 327467, Montgomery AL 36132-7467
Alaska
www.tax.alaska.gov
Request forms and instructions:
Call�� 907-465-2320
Write�� Alaska Department of Revenue
P.O. Box 110420, Juneau AK 99811-0420
Request tax assistance:
Call�� 907-465-2320
2016 Filing Requirements
The state of Alaska does not have an individual income tax.
Arizona
www.azdor.gov
Request forms and instructions:
The Arizona Department of Revenue no longer accepts orders for tax
forms. Current year tax forms are available for download at www.azdor.gov.
Request tax assistance:
Call�� 602-255-3381
In Arizona call�� 800-352-4090
2016 Filing Requirements
= Tax
= Tax
= Tax
= Tax
= Tax
= Tax
• If form or schedule is filed with the federal return, attach Schedules B,
C, D, E and F, and Forms 2106, 3903, 4684, 4797, 6252 and 8283.
• If taxpayer is claiming a federal tax liability deduction, attach page 2 of
Form 1040.
TheTaxBook™ — 2016 Tax Year
Form 40�� Alabama Department of Revenue
No payment included P.O. Box 154, Montgomery AL 36135-0001
Form 40�� Alabama Department of Revenue
Payment included
P.O. Box 2401, Montgomery AL 36140-0001
Form 40NR�� Alabama Department of Revenue
P.O. Box 327469, Montgomery AL 36132-7469
Residents, part-year and nonresidents. Individuals must file if:
And Arizona AGI
Or gross income
Filing status is:
is at least:
is at least:
Single, MFS, HOH.. . . . . . . . . . . . . . . . . . $ 5,500.. . . . . . . . . . . . . . . . . . . . .. . . . $15,000
MFJ.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,000.. . . . . . . . . . . . . . . . . . . . .. . . . 15,000
Gross income includes all income received in the form of money, goods,
property, and services that is not exempt from federal tax. Exclude income Arizona law does not tax, such as interest from U.S. government
obligations, Social Security benefits, railroad retirement benefits, active
duty military pay, and pay received for active service as a reservist or a
National Guard member.
Arizona Income Tax Forms
Residents. Form 140, Resident Personal Income Tax Return.
Part-year residents. Form 140PY, Part-Year Resident Personal Income
Tax Return.
Nonresidents. Form 140NR, Nonresident Personal Income Tax Return.
States 17-1
2016 Arizona Tax Rate Schedule
If taxable income is:
• Less than $50,000, use either the Arizona tax table or the Arizona tax
rate schedule.
• $50,000 or more, use the Arizona tax rate schedule.
Single, MFS. If taxable income is:
$ 0to 10,179 × 2.59% minus$ 0.00 = Tax
10,180 to 25,445 × 2.88% minus
30.00 = Tax
25,446 to 50,890 × 3.36% minus 152.00 = Tax
50,891 to 152,668 × 4.24% minus 599.00 = Tax
152,669 and over × 4.54% minus 1,057.00 = Tax
MFJ, HOH. If taxable income is:
$ 0to 20,357 × 2.59% minus$ 0.00 = Tax
20,358 to 50,890 × 2.88% minus
59.00 = Tax
58,891 to 101,779 × 3.36% minus 303.00 = Tax
101,780 to 305,336 × 4.24% minus 1,199.00 = Tax
305,337 and over × 4.54% minus 2,115.00 = Tax
Required Federal Attachments
If filed with the federal return, attach Schedule A.
Return Mailing Addresses
Returns without barcodes:
No payment�� Arizona Department of Revenue
included
P.O. Box 52138, Phoenix AZ 85072-2138
Payment included�� Arizona Department of Revenue
P.O. Box 52016, Phoenix AZ 85072-2016
Returns with barcodes:
No payment�� Arizona Department of Revenue
included
P.O. Box 29205, Phoenix AZ 85038-9205
Payment included�� Arizona Department of Revenue
P.O. Box 29204, Phoenix AZ 85038-9204
Extension Information
Taxpayers must pay at least 90% of tax liability to avoid an extension
underpayment penalty.
• To receive an automatic extension to October 15, file Form 204, Application for Filing Extension, and check box 82F on the Arizona return.
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and check box 82F on the Arizona return.
Extension Mailing Addresses
Form 204�� Arizona Department of Revenue
No payment included P.O. Box 52138, Phoenix AZ 85072-2138
Form 204�� Arizona Department of Revenue
Payment included P.O. Box 29085, Phoenix AZ 85038-9085
Arkansas
www.arkansas.gov/dfa
Request forms and instructions:
Call�� 501-682-1100
Write�� Arkansas State Income Tax Forms
P.O. Box 3628, Little Rock AR 72203-3628
Request tax assistance:
Call�� 501-682-1100
In Arkansas call�� 800-882-9275
2016 Filing Requirements
Residents. Individuals must file if:
Filing status is:
Gross income is at least:
Single.......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................................................... $11,737
HOH with 0 or 1 dependents. . . ......................................................... 16,687
HOH with 2 or more dependents. . .................................................... 19,892
MFJ with 0 or 1 dependents. . . ......................................................... 19,794
MFJ with 2 or more dependents...................................................... 23,822
MFS. ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 5,099
QW with 0 or 1 dependents. . . . ......................................................... 16,687
QW with 2 or more dependents....................................................... 19,892
Gross income includes all income except income specifically exempted
by Arkansas state law. Exception: The $6,000 exemption on retirement
income and the exemption on military income must be included in gross
income.
Part-year residents. Must file if gross income from any source is received
while an Arkansas resident.
Nonresidents. Must file if any income is received from Arkansas sources.
Arkansas Income Tax Forms
Residents. Form AR 1000F, Arkansas Individual Income Tax Return.
Part-year and nonresidents. Form AR 1000NR, Arkansas Individual
Income Tax Return.
2016 Arkansas Tax Rate Schedule
If the taxpayer does not qualify for the Low Income Table and taxable
income is:
• Less than $86,000, use the Arkansas Regular tax table.
• $86,000 or more, calculate tax due as follows.
[(Taxable income – $86,000) × 6.9%] + $5,021
If taxable income is:
$ 0to 4,299 × .9% minus $ 0.00 = Tax
4,300to 8,399 × 2.4% minus 64.49= Tax
8,400to 12,599 × 3.4% minus 148.48= Tax
12,600 to 20,999 × 4.4% minus 274.47= Tax
21,000 to 35,099 × 5.0% minus 400.46= Tax
35,100 to 75,000 × 6.0% minus 751.45= Tax
75,001 and over × 6.9%
minus 1,426.45= Tax
Required Federal Attachments
Residents. If form or schedule is filed with the federal return, attach
Schedules C, D, E and F, and Forms 2106, 2441, 4684, 4797, 4952, 5329,
8283, and 8606.
Part-year and nonresidents. Attach a complete copy of the taxpayer’s
federal income tax return.
Return Mailing Addresses
Refund�� Arkansas State Income Tax
P.O. Box 1000, Little Rock AR 72203-1000
Tax due�� Arkansas State Income Tax
P.O. Box 2144, Little Rock AR 72203-2144
No tax due�� Arkansas State Income Tax
P.O. Box 8026, Little Rock AR 72203-8026
Extension Information
• To request an extension to October 15, file Form AR1055, Request for
Extension of Time for Filing Income Tax Returns.
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and check the box on the Arkansas return.
Extension Mailing Address
Form AR1055�� Individual Income Tax Section
P.O. Box 3628, Little Rock AR 72203-3628
California
http://ftb.ca.gov
Request forms and instructions:
Call�� 800-338-0505
Write�� Franchise Tax Board, Tax Forms Request Unit
P.O. Box 307, Rancho Cordova CA 95741-0307
Request tax assistance:
Call�� 800-852-5711
2016 Filing Requirements
Residents and part-year residents. Individuals must file if:
California gross income (gross income from all sources) is more than:
Number of dependents:
0
1 2 or more
Single, HH or QW
Under age 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,597 $ 28,064 $ 36,664
Age 65 or over.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,147
30,747 37,627
continued on next page
17-2 States
TheTaxBook™ — 2016 Tax Year
Number of dependents:
0
1 2 or more
Married/RDP filing jointly or Married/RDP filing separately
Under age 65 (both spouses/RDPs)......... $ 33,197 $ 44,664 $ 53,264
Age 65 or older (one spouse/RDP)............. 38,747
47,347 54,227
Age 65 or older (both spouses/RDPs)........ 44,297
52,897 59,777
Or, California AGI (federal AGI modified by California adjustments)
is more than:
Number of dependents:
0
1 2 or more
Single, HH or QW
Under age 65. . . . . . . .................................... $ 13,278 $ 24,745 $ 33,345
Age 65 or over. . . . . ...................................... 18,828
27,428 34,308
Married/RDP filing jointly or Married/RDP filing separately
Under age 65 (both spouses/RDPs)......... $ 26,558 $ 38,025 $ 46,625
Age 65 or older (one spouse/RDP)............. 32,108
40,708 47,588
Age 65 or older (both spouses/RDPs)........ 37,658
46,258 53,138
RDP: Registered Domestic Partner
Nonresidents. Individuals must file if they have any California-source
income and meet the above filing requirements.
Dependents of any age and any filing status must file if California gross
income or California AGI is more than the standard deduction from the
worksheet for dependents.
California gross income is all income received from all sources in the
form of money, goods, property, and services that are not exempt from
tax. Gross income does not include any adjustments or deductions.
California AGI is federal AGI reduced or increased by all California
income adjustments.
Taxpayers must also file if they owe any of the following.
• Tax on a lump-sum distribution.
• Tax on a qualified retirement plan, IRA or MSA.
• Tax for children under age 19 or a student under age 24 who have
investment income greater than $2,100.
• Alternative minimum tax.
• Recapture taxes.
• Deferred tax on certain installment obligations.
• Tax on an accumulation distribution of a trust.
California Income Tax Forms
Resident. Form 540, California Resident Income Tax Return.
Nonresident and part-year resident. Form 540NR, California Nonresident
or Part-Year Resident Income Tax Return.
2016 California Tax Rate Schedule
If taxable income is:
• $100,000 or less, use the California tax table.
• More than $100,000, use the California tax rate schedule.
Single, Married/RDP Filing Separately. If taxable income is:
$
0to 8,015 × 1.00% minus$ 0.00 =
8,016to 19,001 × 2.00% minus
80.15 =
19,002to 29,989 × 4.00% minus 460.17 =
29,990to 41,629 × 6.00% minus 1,059.95 =
41,630to 52,612 × 8.00% minus 1,892.53 =
52,613to 268,750 × 9.30% minus 2,576.49 =
268,751 to 322,499 × 10.30% minus 5,263.99 =
322,500 to 537,498 × 11.30% minus 8,488.98 =
537,499 and over × 12.30% minus 13,863.96 =
Married/RDP Filing Jointly, QW. If taxable income is:
$
0to 16,030 × 1.00% minus$ 0.00 =
16,031to 38,002 × 2.00% minus 160.30 =
38,003to 59,978 × 4.00% minus 920.34 =
59,979to 83,258 × 6.00% minus 2,119.90 =
83,259to 105,224 × 8.00% minus 3,785.06 =
105,225 to 537,500 × 9.30% minus 5,152.97 =
537,501 to 644,998 × 10.30% minus 10,527.97 =
644,999 to1,074,996 × 11.30% minus 16,977.95 =
1,074,997 and over
× 12.30%
minus 27,727.91 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
HOH. If taxable income is:
$
0to 16,040 × 1.00% minus$ 0.00 = Tax
16,041to 38,003 × 2.00% minus 160.40 = Tax
38,004to 48,990 × 4.00% minus 920.10 = Tax
48,991to 60,630 × 6.00% minus 1,899.90 = Tax
60,631to 71,615 × 8.00% minus 3,112.50 = Tax
71,616to 365,499 × 9.30% minus 4,043.50 = Tax
365,500 to 438,599 × 10.30% minus 7,698.49 = Tax
438,600 to 730,997 × 11.30% minus 12,084.48 = Tax
730,998 and over × 12.30% minus 19,394.45 = Tax
Additional tax for high income. Taxpayers pay an additional 1% Mental
Health Services tax on taxable income over $1 million.
Required Federal Attachments
Residents. Attach a complete copy of the federal income tax return
only if federal Form 1040 has attachments other than Schedules A and
B. Exception: If standard deduction was claimed on the federal return,
but the taxpayer itemized on the California return, attach a copy of federal Schedule A.
Part-year and nonresidents. Attach a complete copy of the federal
income tax return.
Return Mailing Addresses
Refund or�� Franchise Tax Board
no tax due
P.O. Box 942840, Sacramento CA 94240-0002
Balance due�� Franchise Tax Board
P.O. Box 942867, Sacramento CA 94267-0001
Extension Information
California allows an automatic extension to October 15 without filing an
application. To make a payment, use Form 3519, Payment for Automatic
Extension for Individuals.
Payment Voucher Mailing Address
Form 3519�� Franchise Tax Board
P.O. Box 942867, Sacramento CA 94267-0051
Colorado
www.taxcolorado.com
Request forms and instructions:
Call�� 303-238-7378
Write�� Colorado Department of Revenue
1375 Sherman Street, Denver CO 80261-0005
Request tax assistance:
Call�� 303-238-7378
2016 Filing Requirements
Colorado income tax return must be filed if an individual is a:
• Full-year resident of Colorado,
• Part-year resident of Colorado with taxable income while a resident, or
• Nonresident of Colorado with Colorado-source income.
And the taxpayer:
• Is required to file a federal income tax return, or
• Has a current year Colorado income tax liability.
Colorado Income Tax Forms
Resident, part-year and nonresident. Form 104, Colorado Individual
Income Tax Return.
Part-year and nonresident. Form 104PN, Part-Year Resident/Nonresident
Tax Calculation Schedule (attachment to Form 104).
2016 Colorado Tax Rate
Income tax rate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.63%
Required Federal Attachments
No federal attachments are required.
Return Mailing Address
Refund or no tax due�� Colorado Department of Revenue
Denver CO 80261-0005
Balance due�� Colorado Department of Revenue
Denver CO 80261-0006
TheTaxBook™ — 2016 Tax Year
States 17-3
Extension Information
Colorado allows an automatic extension to October 15 without filing an
application. To make a payment, use Form DR 158-I, Extension Payment
Voucher for Colorado Individual Income Tax.
Payment Voucher Mailing Address
Form DR 158-I�� Colorado Department of Revenue
Denver CO 80261-0008
Connecticut
www.ct.gov/drs
Request forms and instructions:
Call�� 860-297-5962
Inside Connecticut�� 800-382-9463
Write�� Department of Revenue Services, Forms Unit
450 Columbus Blvd, Ste. 1, Hartford CT 06106-5032
Request tax assistance:
Call�� 860-297-5962
Inside Connecticut�� 800-382-9463
2016 Filing Requirements
Residents, part-year and nonresidents. Individuals must file if they:
• Have Connecticut income taxes withheld,
• Made estimated tax payment to Connecticut,
• Meet the gross income test (below), or
• Have a federal alternative minimum tax liability.
Filing status:
Gross income exceeds:
Filing Separately.. . . . . . . . . . . . . . . . . . . . ....................................................... $12,000
Single.......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 15,000
HOH. ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 19,000
Filing Jointly.. . . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... 24,000
Gross income includes all income that is not exempt from federal tax and
any Connecticut additions to income.
Nonresidents must generally file if they meet the filing requirements,
above, and have any Connecticut source income. Exception: Income
from casual, isolated, or inconsequential activities is not included in
Connecticut-source income.
Connecticut Income Tax Forms
Residents. Form CT-1040, Connecticut Resident Income Tax Return.
Part-year and nonresidents. Form CT-1040NR/PY, Connecticut Nonresident
or Part-Year Resident Income Tax Return.
HOH. If taxable income is:
$
0 to 16,000 × 3.00% minus
16,001to 80,000 × 5.00% minus
80,001to 160,000 × 5.50% minus
160,001to 320,000 × 6.00% minus
320,001to 400,000 × 6.50% minus
400,001to 800,000 × 6.90% minus
800,001 and over × 6.99% minus
Married Filing Jointly, QW. If taxable income is:
$
0 to 20,000 × 3.00% minus
20,001to 100,000 × 5.00% minus
100,001to 200,000 × 5.50% minus
200,001to 400,000 × 6.00% minus
400,001to 500,000 × 6.50% minus
500,001 to1,000,000 × 6.90% minus
1,000,001 and over × 6.99% minus
17-4 States
=
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
Tax
$ 0.00
400.00
900.00
1,900.00
3,900.00
5,900.00
6,800.00
=
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
Connecticut does not require any federal attachments.
Return Mailing Addresses
Form CT-1040��
Refund, no tax due
Form CT-1040��
Balance due
Form CT-1040NR/PY��
Refund, no tax due
Form CT-1040NR/PY��
Balance due
Department of Revenue Services
P.O. Box 2976, Hartford CT 06104-2976
Department of Revenue Services
P.O. Box 2977, Hartford CT 06104-2977
Department of Revenue Services
P.O. Box 2968, Hartford CT 06104-2968
Department of Revenue Services
P.O. Box 2969, Hartford CT 06104-2969
Extension Information
•Connecticut allows an automatic extension to October 15 if no additional tax is due and if a federal extension request is filed with the IRS.
•If additional tax is due, file Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, to
request an extension to October 15. If federal Form 4868 has been filed
with the IRS, no reason for the request is required.
Extension Mailing Addresses
Form CT-1040 EXT��
No payment included Form CT-1040 EXT��
Payment included Department of Revenue Services
P.O. Box 2976, Hartford CT 06104-2976
Department of Revenue Services
P.O. Box 2977, Hartford CT 06104-2977
Delaware
2016 Connecticut Tax Rate Schedule
If Connecticut AGI is:
• $552,000 or less, use the Connecticut income tax table (exemptions, personal tax credits, the 3% tax rate phaseout add-back, and tax recapture
are factored into the table). Or, use the Income Tax Calculator at www.
ct.gov/DRS. Or, use the Tax Calculation Schedule available in the Connecticut instructions (exemptions are determined before tax is calculated; tax is calculated; then personal tax credits, the 3% tax rate phaseout
add-back and tax recapture are determined after tax is calculated).
• More than $552,000, use the Tax Calculation Schedule or the Income
Tax Calculator.
Note: The tax rate schedule, below, does not include personal tax
credits, the 3% phaseout add-back or tax recapture.
Single, Filing Separately. If taxable income is:
$
0 to 10,000 × 3.00% minus $ 0.00 = Tax
10,001to 50,000 × 5.00% minus 200.00 = Tax
50,001to 100,000 × 5.50% minus 450.00 = Tax
100,001to 200,000 × 6.00% minus 950.00 = Tax
200,001to 250,000 × 6.50% minus 1,950.00 = Tax
250,001to 500,000 × 6.90% minus 2,950.00 = Tax
500,001 and over × 6.99% minus 3,400.00= Tax
$ 0.00
320.00
720.00
1,520.00
3,120.00
4,720.00
5,440.00
www.revenue.delaware.gov
Request forms and instructions:
Call�� 302-577-8200
Toll-free�� 800-292-7826
Write�� Delaware Division of Revenue
820 N French Street, Wilmington DE 19801
Request tax assistance:
Call�� 302-577-8200
Toll-free�� 800-292-7826
2016 Filing Requirements
Residents. Individuals must file if:
Filing status is:
Age is:
Delaware AGI exceeds:
Single, MFS.. . . . . . . . . . . . . . . Under 60.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $9,400
60 to 64.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,200
65 and over or blind.. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 14,700
65 and over and blind. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 17,200
MFJ.. . . . . . . . . . . . . . . . . . . . . . . . . . . Under 60.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $15,450
60 to 64*.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 17,950
65 and over or blind*.. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 20,450
65 and over and blind*.. . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 22,950
Dependent.. . . . . . . . . . . . . . . . . Under 60.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $5,250
on another
60 to 64.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,250
person’s return
65 and over or blind.. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 7,750
65 and over and blind. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 10,250
*Assumes only one spouse meets age or blindness criteria.
TheTaxBook™ — 2016 Tax Year
Delaware AGI is calculated as federal AGI increased by Delaware additions to income and decreased by Delaware subtractions from income.
Part-year residents. Individuals must file if they:
• Receive income from any source while a Delaware resident, or
• Receive Delaware-source income while a Delaware nonresident.
Nonresidents. Individuals must file if they receive Delaware-source
income while a Delaware nonresident.
Delaware Income Tax Forms
Residents and electing part-year residents. Form 200-01, Delaware
Individual Resident Income Tax Return.
Electing part-year residents and nonresidents. Form 200-02, Delaware
Individual Nonresident Income Tax Return.
Return Due Date
Resident and part-year resident. Form D-40, Individual Income Tax Return.
2016 Delaware Tax Rate Schedule
2016 District of Columbia Tax Rate Schedule
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
•If the earned income credit is claimed, attach a copy of Form 1040 and
Schedule EIC.
• Attach a copy of all federal schedules filed with the federal return.
• If a deduction for unreimbursed employee expenses is claimed, attach
a copy of Form 2106.
• If filed with the federal return, attach Form 2441.
•If a credit for taxes paid by an S corporation is claimed, attach a copy
of Form 1100S, Schedule A-1.
Return Mailing Addresses
Refund�� Delaware Division of Revenue
P.O. Box 8710, Wilmington DE 19899-8710
Balance due�� Delaware Division of Revenue
P.O. Box 508, Wilmington DE 19899-0508
No tax due�� Delaware Division of Revenue
P.O. Box 8711, Wilmington DE 19899-8711
Extension Information
•Delaware allows an automatic extension to October 15 if no additional
tax is due and if a federal extension is filed with the IRS.
• If additional tax is due, file Form 1027, Application for Automatic Extension of Time to File Delaware Individual Income Tax Return, to request
an extension to October 15.
Extension Mailing Addresses
Form 1027�� Delaware Division of Revenue
No payment included P.O. Box 8765, Wilmington DE 19899-8765
Form 1027�� Delaware Division of Revenue
Payment included P.O. Box 508, Wilmington DE 19899-0508
District of Columbia
otr.cfo.dc.gov
Request forms and instructions:
Call�� 202-727-4829
Write�� Office of Tax and Revenue
1101 4th Street SW, Washington DC 20024
Request tax assistance:
Call�� 202-727-4829
TheTaxBook™ — 2016 Tax Year
Residents and part-year residents. Individuals must file if:
• Resident of District of Columbia and required to file a federal income
tax return,
• Permanent residence is District of Columbia for either part of or the
full year,
• Lived in District of Columbia for 183 days or more (even if permanent
residence is elsewhere),
• Member of Armed Forces and home of record is District of Columbia, or
• Spouse/domestic partner of exempt military person or any other
exempt person.
Nonresidents. Nonresidents are not required to file a District of Columbia
return.
District of Columbia Income Tax Form
Delaware returns are due April 30.
If taxable income is:
• Less than $60,000, use the Delaware income tax table.
• $60,000 or more, use the Delaware tax rate schedule.
If taxable income is:
$
0 to
2,000 × 0.00% minus $ 0.00 =
2,001to 5,000 × 2.20% minus
44.00 =
5,001to 10,000 × 3.90% minus 129.00 =
10,001 to 20,000 × 4.80% minus 219.00 =
20,001 to 25,000 × 5.20% minus 299.00 =
25,001 to 60,000 × 5.55% minus 386.50 =
60,001 and over × 6.60% minus 1,016.50 =
2016 Filing Requirements
If taxable income is:
• $100,000 or less, use the District of Columbia tax table.
• More than $100,000, use the District of Columbia tax rate schedule.
If taxable income is:
$ 0to 10,000 × 4.00% minus $ 0.00 = Tax
10,001 to 40,000 × 6.00% minus
200.00 = Tax
40,001 to 60,000 × 6.50% minus
400.00 = Tax
60,001 to 350,000 × 8.50% minus 1,600.00 = Tax
350,001 to 1,000,000 × 8.75% minus
2,475.00 = Tax
1,000,001 and over
× 8.95% minus
4,475.00 = Tax
Required Federal Attachments
• If form or schedule is filed with the federal return, attach Schedules A,
C, D, E and F, and Forms 2441, 4972 and 8814.
• To support items on the return, attach federal Schedule K-1
(Form 1120S/1065).
• If low-income credit or earned income credit is claimed, attach Form
1040.
Return Mailing Addresses
Form D-40�� Office of Tax and Revenue
with payment
P.O. Box 96169, Washington, DC 20090-6169
Form D-40�� Office of Tax and Revenue
refund, or no payment P.O. Box 96145, Washington, DC 20090-6145
Extension Information
To request an extension to October 15, file Form FR-127, Extension of Time
to File.
Extension Mailing Address
Form FR-127 �� Office of Tax and Revenue
P.O. Box 96018, Washington DC 20090-6018
Florida
dor.myflorida.com
Request forms and instructions:
Call�� 800-352-3671
Write�� Florida Department of Revenue
5050 W Tennessee Street
Tallahassee FL 32399-0100
Request tax assistance:
Call�� 800-352-3671
2016 Filing Requirements
The state of Florida does not have an individual income tax.
States 17-5
MFS. If taxable income is:
$ 0to
500
501to 1,500
1,501to 2,500
2,501to 3,500
3,501to 5,000
5,001 and over
Georgia
www.dor.ga.gov
Request forms and instructions:
Toll-free�� 877-423-6711
Write�� Georgia Department of Revenue
Taxpayer Services Division
1800 Century Boulevard NE, Atlanta GA 30345
Request tax assistance:
Toll-free�� 877-423-6711
Residents. Individuals must file if the individual:
• Is required to file a federal income tax return,
• Has federally exempt income subject to Georgia income tax, or
• Has income exceeding standard deduction and personal exemptions.
Filing status:
Age:
Income exceeds:
Single, HOH, QW . . . . . . . . Under 65, not blind..................................... $5,000
Under 65, and blind...................................... 6,300
65 or over, not blind.. .................................... 6,300
65 or over, and blind. . ................................... 7,600
MFJ. ........... . . . . . . . . . . . . . . . . Both under 65, not blind............................. $10,400
One 65 or over, not blind.............................. 11,700
Both under 65, both blind............................. 13,000
Both under 65, one blind.............................. 11,700
Both 65 or over, not blind............................. 13,000
One 65 or over, and blind............................. 13,000
One 65 or over, and both blind..................... 14,300
Both 65 or over, and blind............................ 15,600
MFS. ........... . . . . . . . . . . . . . . . . Under 65, not blind..................................... $5,200
Under 65, and blind...................................... 6,500
65 or over, not blind.. .................................... 6,500
65 or over, and blind. . ................................... 7,800
Income includes all income regardless of the source and regardless of
where derived.
Part-year residents. Individuals must file if they are required to file a
federal income tax return.
Nonresidents. Individuals must file if they:
1) Are required to file a federal income tax return, and
2) Work in Georgia or have Georgia-source income.
Exception: Legal residents of another state are not required to file if their
only activity in Georgia is working for an employer where Georgia-source
income does not exceed the lesser of (1) 5% of income received from all
sources, or (2) $5,000.
Georgia Income Tax Forms
Residents, part-year and nonresidents. Form GA 500, Individual Income
Tax Return.
Part-year and nonresidents. Schedule 3, Computation of Georgia Taxable
Income for Part-Year Residents and Nonresidents (attachment to Form
500).
2016 Georgia Tax Rate Schedule
17-6 States
1%
2%
3%
4%
5%
6%
minus $ 0.00
minus
5.00
minus 20.00
minus 45.00
minus 80.00
minus
130.00
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
2016 Filing Requirements
If taxable income is:
• Less than $100,000, use the Georgia income tax table.
• $100,000 or more, use the Georgia tax rate schedule.
Single. If taxable income is:
$ 0to
750 × 1% minus $ 0.00
751to 2,250 × 2% minus
7.50
2,251to 3,750 × 3% minus 30.00
3,751to 5,250 × 4% minus 67.50
5,251to 7,000 × 5% minus 120.00
7,001 and over
×
6% minus
190.00
MFJ, HOH, QW. If taxable income is:
$ 0to 1,000 × 1% minus $ 0.00
1,001to 3,000 × 2% minus 10.00
3,001to 5,000 × 3% minus 40.00
5,001to 7,000 × 4% minus 90.00
7,001to 10,000 × 5% minus 160.00
10,001 and over
×
6% minus
260.00
×
×
×
×
×
×
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
• Enclose Form 1040 if federal AGI is $40,000 or more, or if AGI is less than
total Form W-2 earnings.
• If itemizing deductions, enclose Schedule A.
• If claiming the child care expense credit, enclose federal Schedule
2441.
• If Georgia depreciation is different than federal depreciation, enclose
Form 4562.
• If combat zone pay exclusion is claimed, enclose a copy of the federal
return.
Return Mailing Addresses
Form GA 500�� Georgia Department of Revenue
Refund
Processing Center
P.O. Box 740380, Atlanta, GA 30374-0380
Form GA 500�� Georgia Department of Revenue
Payment included
Processing Center
P.O. Box 740399, Atlanta, GA 30374-0399
Form GA 500 2D�� Georgia Department of Revenue
Refund
Processing Center
P.O. Box 105597, Atlanta, GA 30348-5597
Form GA 500 2D�� Georgia Department of Revenue
Payment included
Processing Center
P.O. Box 105613, Atlanta, GA 30348-5613
Extension Information
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the Georgia return.
•To request an extension to October 15, file Form IT 303, Application for
Extension of Time for Filing State Income Tax Returns, and attach a
copy to the Georgia return.
• Use Form IT-560, Extension Payment Voucher, to pay any balance due.
Extension Mailing Address
Form IT-303�� Georgia Department of Revenue
Processing Center
P.O. Box 740320, Atlanta, GA 30374-0320
Extension Payment Mailing Address
Form IT-560�� Georgia Department of Revenue
Processing Center
P.O. Box 105198, Atlanta, GA 30348-5198
Hawaii
www.hawaii.gov/tax
Request forms and instructions:
Call�� 800-222-3229
Call�� 808-587-4242
Write�� Department of Taxation
P.O. Box 259, Honolulu HI 96809-0259
Request tax assistance:
Call�� 800-222-3229
2016 Filing Requirements
Residents, part-year and nonresidents. Individuals must file if they:
• Are doing business in Hawaii (regardless of income), or
•Have gross income subject to Hawaii tax that exceeds the following
amounts:
Filing status:
Age:
Gross income exceeds:
MFS, Single.. . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $3,344
65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . 4,488
HOH.. . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $4,356
65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . 5,500
continued on next page
TheTaxBook™ — 2016 Tax Year
Filing status:
Age:
Gross income exceeds:
QW.. . . . . . . . . . . . . . . . . . . . . . . . . .... Under 65....................................... . . . . . . . . . . . . . $5,544
65 or older. . .................................... . . . . . . . . . . . . . 6,688
MFJ. . . . . . . . . . . . . . . . . . . . . . . . .... Both under 65................................ . . . . . . . . . . . . $6,688
One 65 or older.............................. . . . . . . . . . . . . . 7,832
Both 65 or older............................. . . . . . . . . . . . . . . 8,976
Dependents who are claimed on another person’s return must file
if Hawaii gross income is more than the standard deduction for the
dependent.
Nonresidents must prorate the above thresholds by a ratio of Hawaii AGI
to total AGI from all sources.
Hawaii gross income includes all income subject to taxation under
Hawaii Income Tax Law.
Individuals must also file if they owe any of the following taxes.
• Distribution from an individual housing account.
• Tax from the sale of a home.
• Tax on lump-sum distributions.
• Recapture of capital goods excise tax credit.
• Recapture of capital infrastructure tax credit.
• Recapture of tax credit for flood victims.
• Recapture of important agricultural land qualified agricultural cost tax
credit.
• Tax on accumulation distribution of trusts.
• Recapture of low-income housing tax credit.
• Tax from parent’s election to report child’s interest and dividends.
Hawaii Income Tax Forms
Residents. Form N-11, Individual Income Tax Return—Resident.
Part-year and nonresidents. Form N-15, Individual Income Tax Return—
Nonresident and Part-Year Resident.
2016 Hawaii Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the Hawaii tax table.
• $100,000 or more, use the Hawaii tax rate schedule.
Single, MFS. If taxable income is:
$ 0to 2,400 × 1.40% minus$ 0.00 =
2,401to 4,800 × 3.20% minus
42.80 =
4,801to 9,600 × 5.50% minus 154.00 =
9,601to 14,400 × 6.40% minus 240.40 =
14,401 to 19,200 × 6.80% minus 297.20 =
19,201 to 24,000 × 7.20% minus 374.40 =
24,001 to 36,000 × 7.60% minus 470.00 =
36,001 to 48,000 × 7.90% minus 578.00 =
48,001 and over × 8.25% minus
746.00 =
MFJ, QW. If taxable income is:
$ 0to 4,800 × 1.40% minus$ 0.00 =
4,801to 9,600 × 3.20% minus
86.60 =
9,601to 19,200 × 5.50% minus 307.00 =
19,201 to 28,800 × 6.40% minus 479.80 =
28,801 to 38,400 × 6.80% minus 595.40 =
38,401 to 48,000 × 7.20% minus 748.80 =
48,001 to 72,000 × 7.60% minus 941.00 =
72,001 to 96,000 × 7.90% minus 1,157.00 =
96,001 and over × 8.25% minus 1,493.00 =
HOH. If taxable income is:
$ 0to 3,600 × 1.40% minus$ 0.00 =
3,601to 7,200 × 3.20% minus
65.20 =
7,201to 14,400 × 5.50% minus 230.00 =
14,401 to 21,600 × 6.40% minus 359.60 =
21,601 to 28,800 × 6.80% minus 446.80 =
28,801 to 36,000 × 7.20% minus 561.60 =
36,001 to 54,000 × 7.60% minus 706.00 =
54,001 to 72,000 × 7.90% minus 868.00 =
72,001 and over × 8.25% minus 1,120.00 =
Required Federal Attachments
Residents. Attach a copy of all federal forms except Schedules C, E and F.
Nonresidents and part-year residents. Attach a complete copy of federal
income tax return.
Return Mailing Addresses
Forms N-11 and N-15�� Hawaii Department of Taxation
Refund, no tax due
P.O. Box 3559, Honolulu HI 96811-3559
Forms N-11 and N-15�� Hawaii Department of Taxation
Balance due
Attn: Payment Section
P.O. Box 1530, Honolulu HI 96806-1530
Return Due Date
Hawaii returns are due April 20.
Extension Information
Hawaii allows an automatic extension to October 20 without filing an application. Use Form N-101A, Application for Automatic Extension of Time
to File Hawaii Individual Income Tax Return, to make a payment.
Extension Mailing Address
Form N101A�� Hawaii Department of Taxation
P.O. Box 1530, Honolulu HI 96806-1530
Idaho
http://tax.idaho.gov
Request forms and instructions:
Call�� 800-972-7660
Write�� State Tax Commission, P.O. Box 36, Boise ID 83722
Request tax assistance:
Call�� 800-972-7660 or 208-334-7660
2016 Filing Requirements
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Residents. Individuals must file if they:
• Are required to file a federal income tax return, or
• Have gross income subject to Idaho tax exceeding the following amounts:
Filing status:
Age:
Idaho gross income exceeds:
MFS.. . . . . . . . . . . . . . . . . . . . . . . . . . . Any age. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,050
MFJ.. . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65.. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . $20,700
One 65 or older.. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 21,950
Both 65 or older.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,200
HOH.. . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . $13,350
65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 14,900
Single.. . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . $10,350
65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 11,900
QW.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . $16,650
65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 19,900
Dependents who are claimed on another person’s return must file if Idaho gross income is more than the standard deduction for the dependent.
Part-year residents. Individuals must file if gross income from all sources
while a resident and gross income from Idaho sources while a nonresident is more than $2,500.
Nonresidents. Individuals must file if gross income from Idaho sources
is more than $2,500.
Gross income includes all income received in the form of money, goods,
property, and services that is not exempt from tax. Gross income is measured before subtracting allowable deductions. Gross income does not
include scholarships used for tuition, fees, supplies, books, and equipment required for courses leading to a degree.
Idaho Income Tax Forms
Residents. Form 40, Idaho Individual Income Tax Return.
Part-year resident and nonresidents. Form 43, Idaho Part-Year Resident
and Nonresident Income Tax Return.
2016 Idaho Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the Idaho tax table.
• $100,000 or more, use the Idaho tax rate schedule.
continued on next page
TheTaxBook™ — 2016 Tax Year
States 17-7
Single, MFS. If taxable income is:
$
0 to
1,453 × 1.6%
1,454to 2,907 × 3.6%
2,908to 4,361 × 4.1%
4,362to 5,815 × 5.1%
5,816to 7,269 × 6.1%
7,270to 10,904 × 7.1%
10,905 and over × 7.4%
MFJ, HOH, QW. If taxable income is:
$
0 to
2,907 × 1.6%
2,908to 5,815 × 3.6%
5,816to 8,723 × 4.1%
8,724to 11,631 × 5.1%
11,632 to 14,539 × 6.1%
14,540 to 21,809 × 7.1%
21,810 and over × 7.4%
minus $ 0.00 = Tax
minus
29.06 = Tax
minus
43.60 = Tax
minus
87.21 = Tax
minus 145.36 = Tax
minus 218.05 = Tax
minus
250.76 = Tax
minus $ 0.00 = Tax
minus
58.14 = Tax
minus
87.22 = Tax
minus 174.45 = Tax
minus 290.76 = Tax
minus 436.15 = Tax
minus
501.58 = Tax
Required Federal Attachments
Attach a complete copy of federal income tax return.
Return Mailing Address
Forms 40 and 43�� Idaho State Tax Commission
P.O. Box 56, Boise ID 83756-0056
Extension Information
Idaho allows an automatic extension to October 15 without filing an application if 80% of the current year’s tax liability or 100% of the prior year’s
tax liability is paid by April 15. Use Form 51, Estimated Payment of Idaho
Individual Income Tax, to make a payment.
Estimated Payment Mailing Address
Form 51�� Idaho State Tax Commission
P.O. Box 83784, Boise ID 83707-3784
Illinois
http://tax.illinois.gov
Request forms and instructions:
Call�� 800-356-6302
Online�� tax.illinois.gov/taxforms
Request tax assistance:
Toll-free�� 800-732-8866
Call�� 217-782-3336
2016 Filing Requirements
Residents. Individuals must file if they:
• Are required to file a federal income tax return, or
• Have Illinois base income greater than the Illinois exemption allowance.
Illinois base income is federal AGI increased by Illinois additions and
decreased by Illinois subtractions. Illinois exemption allowances are:
• $2,175 for each exemption claimed on federal return,
• $2,175 for each individual taxpayer (and/or spouse) claimed as a
dependent on another person’s return whose Illinois base income is
$2,175 or less,
• $1,000 for each individual taxpayer (and/or spouse) if 65 or older, and
• $1,000 for each individual taxpayer (and/or spouse) if blind.
Part-year residents. Individuals must file if they:
• Earned income from any source while a resident,
• Earned income from Illinois sources while a nonresident, or
• Want a refund of Illinois income tax withholding.
Nonresidents. Individuals must file if they:
• Earned income from Illinois sources, or
• Want a refund of Illinois income tax withholding.
Illinois Income Tax Forms
Residents, part-year and nonresidents. IL Form IL-1040, Individual
Income Tax Return.
Part-year and nonresidents. Schedule NR, Nonresident and Part-Year
Resident Computation of IL Tax (attachment to Form IL-1040).
17-8 States
2016 Illinois Tax Rate
Income tax rate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.75%
Required Federal Attachments
If claiming subtraction for certain retirement plans, attach Form 1040,
page 1.
Return Mailing Addresses
Form IL-1040:
Refund, no tax due�� Illinois Department of Revenue
Springfield IL 62719-0001
Balance due�� Illinois Department of Revenue
Springfield IL 62726-0001
Extension Information
Illinois allows an automatic extension to October 15 without filing an application if 100% of tax is paid by April 15. To make a payment, use Form
IL-505-I, Automatic Extension Payment.
Payment Voucher Mailing Address
Form IL-505-I�� Illinois Department of Revenue
P.O. Box 19005, Springfield IL 62794-9005
Reciprocal Agreements
Residents of Iowa, Kentucky, Michigan, and Wisconsin are only required
to file IL-1040 if Illinois income from sources other than wages is received
or to request a refund of Illinois withholding.
Indiana
www.in.gov/dor/
Request forms and instructions:
Call�� 317-615-2581
Write�� Indiana Department of Revenue
100 N Senate Avenue, Indianapolis IN 46204
Request tax assistance:
Call�� 317-232-2240
2016 Filing Requirements
Residents. Individuals must file if gross income is greater than Indiana
exemptions. Indiana allows the following exemptions.
• $1,000 for each exemption claimed on the federal return.
•An additional $1,500 for a dependent child (under Indiana state law).
This includes the taxpayer’s (and/or spouse’s) son, stepson, daughter,
stepdaughter, and foster child. The child must be either under age 19 or
be a full-time student who is under age 24.
• $1,000 per individual for the taxpayer (and/or spouse) age 65 or older.
• $1,000 per individual for the taxpayer (and/or spouse) if blind.
•An additional $500 per individual for the taxpayer (and/or spouse) age
65 or older who has a federal AGI of less than $40,000.
Part-year residents. Individuals must file if they receive income while an
Indiana resident.
Nonresidents. Individuals must file if they receive income from Indiana
sources.
Indiana Income Tax Forms
Resident. Form IT-40, Indiana Full-Year Resident Individual Income Tax
Return.
Nonresident and part-year residents. Form IT-40PNR, Indiana Part-Year
or Full-Year Nonresident Individual Income Tax Return.
2016 Indiana Tax Rate
Income tax rate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.3%
Required Federal Attachments
If form or schedule is filed with the federal return, enclose Schedule R
and Form 1045.
Return Mailing Addresses
Forms IT-40, IT-40PNR�� Indiana Department of Revenue
With payment
P.O. Box 7224, Indianapolis, IN 46207-7224
Forms IT-40, IT-40PNR�� Indiana Department of Revenue
Refund, no tax due
P.O. Box 40, Indianapolis, IN 46206-0040
TheTaxBook™ — 2016 Tax Year
Extension Information
•Indiana allows an extension to November 14 if the taxpayer files Form
IT-9, Application for Automatic Extension of Time to File Indiana Form
IT-40 or Form IT-40PNR, and pays at least 90% of tax due by April 15.
• If no tax is due, Indiana does not require an extension. Exception: If the
taxpayer is claiming the Unified Tax Credit for the Elderly after June 30,
file Form IT-9.
• Indiana accepts valid federal extension dates, plus allows an additional
30 days. Taxpayers must pay 90% of tax due by April 15.
Extension Mailing Address
Form IT-9�� Indiana Department of Revenue
P.O. Box 6117, Indianapolis IN 46206-6117
Reciprocal agreements:
Full-year residents of Kentucky, Michigan, Ohio, Pennsylvania, and
Wisconsin with only Indiana wage income file Form IT-40RNR.
Iowa
www.iowa.gov/tax
Request forms and instructions:
Call�� 515-281-7239
Toll-free�� 800-532-1531
Write�� Iowa Department of Revenue
P.O. Box 10457, Des Moines IA 50306-0457
Request tax assistance:
Call�� 515-281-3114
Toll-free�� 800-367-3388
2016 Filing Requirements
Residents and part-year residents. Individuals must file if:
Filing status:
Iowa net income exceeds:
Under 65 Age 65 or older
Single.. . . . . . . . . . . . . . . . . . . . . . ............................................ $9,000. . . . . . . . . . . . . . . . $ 24,000
Filing status other than single. . ............................ $13,500. . . . . . . . . . . . . . . . $ 32,000
Residents and part-year residents must also file if they are:
• A dependent claimed on another person’s return with net income of
$5,000 or more.
• In the military service with an Iowa legal residence.
• Subject to Iowa lump-sum tax.
Part-year and nonresidents. Individuals must file if they:
• Have net income from Iowa sources of at least $1,000, and
•Have net income from all sources above the threshold listed above for
residents.
Part-year and nonresidents must also file if they are subject to Iowa
lump-sum tax or Iowa minimum tax.
Iowa net income (line 26, Form IA 1040) is gross income subject to Iowa
tax reduced by adjustments to income allowed under Iowa law. Net
incomes from both spouses must be included. Any pension/retirement
income exclusion claimed on line 21, Form IA 1040, and any Social Security phase-out amount from line 11 of the Iowa Social Security worksheet must be added back.
Iowa Income Tax Forms
Residents, part-year and nonresidents. Form IA 1040, Iowa Individual
Income Tax Form.
Part-year and nonresidents. Form IA 126, Iowa Nonresident and PartYear Resident Credit (attachment to IA 1040).
Required Federal Attachments
Residents. If form or schedule is filed with the federal return, attach
Schedules C, D, E and F and Forms 3903 and 4797.
Part-year and nonresidents. Attach a complete copy of the federal
income tax return.
2016 Iowa Tax Rate Schedule
If taxable income is:
• $95,650 or less, use the Iowa tax table.
• More than $95,650, use the Iowa tax rate schedule.
All Filing Statuses. If taxable income is:
$
0 to
1,554 × 0.36%
1,555to 3,108 × 0.72%
3,109to 6,216 × 2.43%
6,217to 13,986 × 4.50%
13,987 to 23,310 × 6.12%
23,311 to 31,080 × 6.48%
31,081 to 46,620 × 6.80%
46,621 to 69,930 × 7.92%
69,931 and over × 8.98%
minus $ 0.00 =
minus
5.59 =
minus
58.64 =
minus 187.31 =
minus 380.32 =
minus 464.24 =
minus 563.70 =
minus 1,085.84 =
minus 1,827.10 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Return Due Date
Iowa returns are due April 30.
Return Mailing Addresses
Form IA 1040
Refund, no tax due�� Iowa Income Tax—Refund Processing
Hoover State Office Building
Des Moines IA 50319-0120
Balance due�� Iowa Income Tax—Document Processing
P.O. Box 9187, Des Moines IA 50306-9187
Extension Information
Iowa allows an automatic extension to October 31, 2017, without an application if at least 90% of tax liability is paid by April 30. Use IA 1040-V,
Payment Voucher, to make a tax payment.
Payment Voucher Mailing Address
Form IA 1040V�� Iowa Department of Revenue
Iowa Income Tax—Document Processing
P.O. Box 9187, Des Moines IA 50306-9187
Reciprocal Agreements
Iowa residents with Illinois wage income are only subject to tax in Iowa.
Illinois residents with Iowa wage income are only subject to tax in Illinois.
Kansas
http://ksrevenue.org
Request forms and instructions:
Call�� 785-296-4937
Write�� Taxpayer Assistance Center
Docking State Office Building
915 SW Harrison Street, Topeka KS 66625-2007
Online�� www.ksrevenue.org/formsii.html
Request tax assistance:
Call�� 785-368-8222
Fax�� 785-291-3614
2016 Filing Requirements
Residents. Individuals must file if:
• They are required to file a federal income tax return, or
•Kansas AGI is more than the total of Kansas standard deduction and
exemption allowance. Kansas AGI is federal AGI after additions and
subtractions.
Kansas standard deduction
Filing status:
Age:
and exemption allowance:
Single.. . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . $5,250
65 or older or blind.. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 6,100
65 or older and blind.. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 6,950
MFJ.. . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 (both spouses).. . . . . .. . . . . . . . . . . . . . . . . . . . . $12,000
65 or older or blind (one spouse). . . . . . . . . . . . . . . . . 12,700
65 or older or blind (both spouses). . . . . . . . . . . . . . 13,400
65 or older and blind (one spouse). . . . . . . . . . . . . . . 13,400
65 or older or blind (one spouse) and
65 or older and blind (other spouse). . . . . . . 14,100
65 or older and blind (both spouses).. . . . . . . . . . . 14,800
HOH.. . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,000
65 or older or blind.. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 10,850
65 or older and blind.. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 11,700
MFS.. . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,000
65 or older or blind.. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 6,700
65 or older and blind.. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 7,400
continued on next page
TheTaxBook™ — 2016 Tax Year
States 17-9
Nonresidents. Individuals must file if they receive any Kansas-source
income.
Part-year residents. Individuals have the option to file either as a
resident or as a nonresident.
Kansas Income Tax Forms
Residents, part-year and nonresidents. Form K-40, Kansas Individual
Income Tax and/or Food Sales Tax Refund.
Part-year and nonresidents. Schedule S, Part B, Part-Year Resident/
Nonresident Allocation (attachment to Form K-40).
2016 Kansas Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the Kansas tax table.
• $100,000 or more, use the Kansas tax rate schedule.
MFJ. If taxable income is:
$ 0to 12,500 × 0.0% minus $ 0.00 = Tax
12,501 to 30,000 × 2.7% minus
0.00 = Tax
30,001 and over × 4.6%
minus
570.00 = Tax
Single, HOH, MFS. If taxable income is:
$ 0to 5,000 × 0.0% minus $ 0.00 = Tax
5,001to 15,000 × 2.7% minus 0.00 = Tax
15,001 and over × 4.6%
minus
285.00 = Tax
Part-year and nonresidents. Individuals must file if they receive:
•Any gross income from Kentucky sources and gross income from all
sources in excess of modified gross income for family size in Chart A, or
•Kentucky gross receipts from self-employment in excess of modified
gross income for family size in Chart A.
Family size consists of the taxpayer, spouse (if married and living in the
same household) and qualifying children.
Modified gross income is the greater of federal AGI adjusted to include interest from non-Kentucky municipal bonds and lump-sum pension distributions not included in federal AGI, or Kentucky AGI adjusted to include lumpsum pension distributions not included in federal adjusted gross income.
Kentucky AGI is federal AGI increased by Kentucky additions to federal
income and decreased by Kentucky subtractions from federal income.
Kentucky Income Tax Forms
Residents. Form 740, Kentucky Individual Income Tax Return.
Part-year and nonresidents. Form 740-NP, Kentucky Individual Income
Tax Return Nonresident or Part-Year Resident.
2016 Kentucky Tax Rate Schedule
Form K-40�� Individual Income Tax/Food Sales Tax
Kansas Department of Revenue
915 SW Harrison Street, Topeka KS 66699-1000
If taxable income is:
• $100,000 or less, use the Kentucky tax table or the Kentucky tax rate
schedule.
• More than $100,000, use the Kentucky tax rate schedule.
All Filing Statuses. If taxable income is:
$ 0to 3,000 × 2.0% minus $ 0.00 = Tax
3,001to 4,000 × 3.0% minus
30.00 = Tax
4,001to 5,000 × 4.0% minus
70.00 = Tax
5,001to 8,000 × 5.0% minus 120.00 = Tax
8,001to 75,000 × 5.8% minus 184.00 = Tax
75,001 and over × 6.0%
minus
334.00 = Tax
Extension Information
Required Federal Attachments
Required Federal Attachments
No federal attachments required if Kansas address on return. Attach
federal income tax return if non-Kansas address on return.
Return Mailing Address
Kansas allows an automatic extension to October 15 if federal Form 4868
is filed with the IRS. Use Form K-40V, Payment Voucher, to make a payment. Attach a copy of Form 4868 to the Kansas return. No extension is
required if receiving a refund.
Payment Voucher Mailing Address
Form K-40V�� Kansas Income Tax/Food Sales Tax
Kansas Department of Revenue
915 SW Harrison Street, Topeka KS 66699-1000
Kentucky
www.revenue.ky.gov
Request forms and instructions:
Call�� 502-564-3658
Write�� Forms, Kentucky Department of Revenue
P.O. Box 518, Frankfort KY 40620-0518
Request tax assistance:
Call�� 502-564-4581
2016 Filing Requirements
Residents. Individuals must file if modified gross income exceeds the
amount in Chart A and Kentucky AGI exceeds the amount in Chart B.
Chart A Family size:
Modified gross income exceeds:
One. . . . . . . . . . . . . . . . . . . . . . ....................................................... $11,880
Two. . . . . . . . . . . . . . . . . . . . . .......................................................... 16,020
Three.. . . . . . . . . . . . . . . . . . .......................................................... 20,160
Four or more. . . . . . . . ......................................................... 24,300
Chart B Filing status:
Kentucky AGI exceeds:
Single under age 65.................................................... $2,960
Single age 65 or over or blind.. ...................................... 4,960
Single age 65 or over and blind..................................... 6,460
Husband and wife both under 65.................................. 3,460
Husband and wife one 65 or over.. ................................ 5,460
Husband and wife both 65 or over................................ 6,760
Residents must also file if they receive gross receipts from self-employment in excess of modified gross income for family size in Chart A (without regard to Kentucky AGI in Chart B).
17-10 States
Residents:
•Attach a complete copy of the federal income tax return if farm, business or rental income or loss is included on the Kentucky return.
•If form is filed with the federal return, attach Forms 2106, 2120, 4562,
4684, 4797, 4952, 8283, 8332, and 8863.
Part-year and nonresidents. Attach a complete copy of the federal
income tax return.
Return Mailing Addresses
Forms 740, 740-NP�� Kentucky Department of Revenue
Refund, no tax due
P.O. Box 856970, Louisville KY 40285-6970
Forms 740, 740-NP�� Kentucky Department of Revenue
Balance due
P.O. Box 856980, Louisville KY 40285-6980
Extension Information
• To request an extension to October 15, file Form 40A102, Application for
Extension of Time to File Individual, Partnership and Fiduciary Income
Tax Returns for Kentucky.
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the Kentucky return.
• Any extension granted for federal income tax purposes will be honored
for Kentucky income tax purposes.
Extension Mailing Address
Form 40A102�� Kentucky Department of Revenue
P.O. Box 1190, Frankfort KY 40602-1190
Reciprocal Agreements
Residents of Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, and
Wisconsin are not required to file a Kentucky return if the only Kentucky
source of income is from wages. Taxpayers who qualify may file Form
740-NP-R, Kentucky Income Tax Return, Nonresident—Reciprocal State,
to claim a refund.
TheTaxBook™ — 2016 Tax Year
Louisiana
revenue.louisiana.gov
Request forms and instructions:
Call�� 225-219-2113
Toll-free�� 888-829-3071
Write�� Louisiana Department of Revenue
617 N Third Street, Baton Rouge LA 70802-5428
Request tax assistance:
Call�� 225-219-0102
2016 Filing Requirements
Residents. Individuals must file if required to file a federal income tax
return. Military personnel whose home of record is Louisiana must file
if required to file a federal income tax return (even if not stationed in
Louisiana).
Part-year and nonresidents. Individuals must file if they have any Louisiana-source income and are required to file a federal income tax return.
Military personnel must file if they have any nonmilitary Louisiana-source
income and are required to file a federal income tax return.
Louisiana Income Tax Forms
Residents. Form IT-540, Louisiana Resident Individual Income Tax Return.
Part-year and nonresidents (except professional athletes). Form IT-540B,
Louisiana Nonresident and Part-Year Resident Individual Income Tax
Return.
Nonresident professional athletes. Form IT-540B-NRA, Louisiana
Nonresident Professional Athlete Individual Income Tax Return.
2016 Louisiana Tax Rate Schedule
Louisiana residents must use tax tables to determine tax liability. The
tables include the following rates.
Single, MFS, HOH. If taxable income is:
$ 0to 12,500 × 2.0% minus $ 0.00 = Tax
12,501 to 50,000 × 4.0% minus 250.00 = Tax
50,000 and over × 6.0%
minus 1,250.00 = Tax
MFJ, QW. If taxable income is:
0to 25,000 × 2.0% minus $ 0.00 = Tax
25,001 to 100,000 × 4.0% minus 500.00 = Tax
100,000 and over × 6.0%
minus 2,500.00 = Tax
The tax tables also include a combined personal exemption and standard
deduction as follows.
Single, MFS. . . . . . . . . . . . ........................................................... . . . . . . . . . . . . . . . $4,500
MFJ, HOH or QW. . . . . ......................................................... . . . . . . . . . . . . . . . . $9,000
The tables also include an exemption for each of the following.
Each dependent.. . . . . ........................................................... . . . . . . . . . . . . . . . $1,000
Each taxpayer and/or spouse age 65 or older.................. . . . . . . . . . . . . . . . . $1,000
Each taxpayer and/or spouse who is blind........................ . . . . . . . . . . . . . . . $1,000
Louisiana part-year and nonresidents determine tax liability using a tax
computation worksheet that includes the same rates used for residents
and prorates the combined personal exemption and standard deduction,
and exemptions.
Required Federal Attachments
Attach a copy of the federal income tax return if Louisiana income tax
withholding exceeds 10% of federal AGI, or if claiming a deduction for
capital gain for the sale of a Louisiana business.
If claiming federal disaster relief credits, attach a copy of Forms 1040,
3800 and the applicable form to substantiate the claim.
Return Mailing Addresses
Forms IT-540, IT-540B
Refund, no tax due�� Louisiana Department of Revenue
P.O. Box 3440, Baton Rouge LA 70821-3440
Balance Due�� Louisiana Department of Revenue
P.O. Box 3550, Baton Rouge LA 70821-3550
Return Due Date
Extension Information
To request an extension to November 15, file electronically at
www.revenue.louisiana.gov/fileonline.
An electronic payment option is also available at this website.
Taxpayers can also pay by credit card at officialpayments.com or call
1-888-272-9829.
Maine
www.maine.gov/revenue
Request forms and instructions:
Call�� 207-624-7894
Online�� www.maine.gov/revenue/forms
Tax assistance:
Call�� 207-626-8475
2016 Filing Requirements
Residents. Individuals must file if they are:
• Required to file a federal income tax return, or
• Subject to Maine income tax resulting in a Maine income tax liability.
Exception: Residents are not required to file if Maine taxable income is
less than the sum of:
1) Maine standard deductions, plus
2) Personal exemption amount, plus
3) Amount not subject to Maine tax.
Maine standard Additional deduction for age 65+
deduction amount or blind (for each occurrence)
Single.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $11,600.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . $1,550
MFJ, QW. . . . . . . . . . . . . . . . . . . . . . . . . . $23,200.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . $1,250
HOH.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $17,400.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . $1,550
MFS.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $11,600.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . $1,250
Part-year residents. Individuals must file if they have taxable Mainesource income on federal income tax return.
Nonresidents. Individuals must file if they have income from Maine
sources resulting in a Maine income tax liability.
Exception: Nonresidents are not required to file if:
1) Present in Maine for business for no more than 12 days, and
2) Earned no more than $3,000 from business activity in Maine.
Maine Income Tax Forms
Residents, “Safe Harbor” residents, part-year residents, nonresidents
and nonresident aliens: Form 1040ME, Maine Individual Income Tax.
“Safe Harbor” residents, part-year residents, and nonresidents file one
of the following as an attachment to Form 1040ME:
•Schedule NR, Schedule for Calculating the Nonresident Credit, PartYear Residents, Nonresidents And “Safe Harbor” Residents Only, or
• Schedule NRH, Schedule for Calculating the Nonresident Credit, for
Married Person Electing to File Single.
2016 Maine Tax Rate Schedule
If taxable income is:
• Less than $55,000, use the Maine income tax table.
• $55,000 or more, use the Maine tax rate schedule.
Single, MFS. If taxable income is:
$
0 to 21,049 × 5.80% minus $ 0.00 = Tax
21,050 to 37,499 × 6.75% minus 199.97 = Tax
37,500 and over × 7.15% minus
349.97 = Tax
HOH. If taxable income is:
$
0 to 31,549 × 5.80% minus $ 0.00 = Tax
31,550 to 56,249 × 6.75% minus 299.72 = Tax
56,250 and over × 7.15% minus
524.72 = Tax
MFJ, QW. If taxable income is:
$
0 to 42,099 × 5.80% minus $ 0.00 = Tax
42,100 to 74,999 × 6.75% minus 399.94 = Tax
75,000 and over × 7.15% minus
699.94 = Tax
Louisiana returns are due May 15.
TheTaxBook™ — 2016 Tax Year
States 17-11
Required Federal Attachments
Residents. Attach Schedule K-1 to support income and deductions.
Part-year residents, “Safe Harbor” residents, and nonresidents. Enclose
a complete copy of the federal income tax return.
Return Mailing Addresses
Form 1040ME
Refund�� Maine Revenue Services
P.O. Box 1066, Augusta ME 04332-1066
Balance due �� Maine Revenue Services
no tax due
P.O. Box 1067, Augusta ME 04332-1067
Extension Information
Maine allows an automatic extension to October 15 without filing an application. Use Form 1040EXT-ME, Extension Payment Voucher for Individual Income Tax, to make payments.
Payment voucher mailing address:
Form 1040EXT-ME�� Maine Revenue Services
P.O. Box 9101, Augusta ME 04333-9101
Property Tax Refund
The State of Maine Resident Property Tax and Rent Refund Program is
a property tax relief program for qualified homeowners and renters who
live in Maine. Schedule PTFC/STFC, Propety Tax Fairness Credit Sales
Tax Fairness Credit, is required for taxpayers who qualify.
Maryland
www.marylandtaxes.com
Request forms and instructions:
Call�� 410-260-7951
Write�� Comptroller of Maryland
Revenue Administration Division
Annapolis MD 21411-0001
Request tax assistance:
Call�� 410-260-7980
Toll-free�� 800-638-2937
2016 Filing Requirements
Residents and part-year residents. Individuals must file if:
Filing status:
Age:
Maryland gross income of at least:
Single.......... . . . . . . . . . . . . . . . . Under 65.................................................... $10,350
65 or over..................................................... 11,900
MFJ. ........... . . . . . . . . . . . . . . . . Both under 65............................................ $20,700
One spouse 65 or over................................. 21,950
Both spouses 65 or over.............................. 23,200
MFS. ........... . . . . . . . . . . . . . . . . Any age... ................................................... $4,050
HOH. ........... . . . . . . . . . . . . . . . . Under 65.................................................... $13,350
65 or over..................................................... 14,900
QW.............. . . . . . . . . . . . . . . . . Under 65 ................................................... $16,650
65 or over..................................................... 17,900
Nonresidents. Individuals must file if:
• Maryland gross income equals or exceeds the minimum filing level
above, and
• Have any income from Maryland sources.
Maryland gross income is defined as federal gross income reduced by
federally taxable Social Security and railroad retirement benefits and increased by Maryland additions to income.
Maryland gross income for dependent taxpayers is total federal income
increased by Maryland additions and decreased by Maryland subtractions.
Maryland Income Tax Forms
Residents and part-year residents. Form 502, Maryland Resident Income
Tax Return.
Nonresidents. Form 505, Maryland Nonresident Income Tax Return.
17-12 States
2016 Maryland Tax Rate Schedule
If taxable income is:
• Less than $100,000, use Maryland tax table.
• $100,000 or more, use the Maryland tax rate schedule.
Single, MFS, Dependents. If taxable income is:
$
0to
1,000 × 2.00% minus $ 0.00
1,001to
2,000 × 3.00% minus 10.00
2,001to
3,000 × 4.00% minus 30.00
3,001to 100,000 × 4.75% minus 52.50
100,001 to 125,000 × 5.00% minus 302.50
125,001 to 150,000 × 5.25% minus 615.00
150,001 to 250,000 × 5.50% minus 990.00
250,001 and over × 5.75% minus 1,615.00
MFJ, HOH, QW. If taxable income is:
$
0to
1,000 × 2.00% minus $ 0.00
1,001to
2,000 × 3.00% minus 10.00
2,001to
3,000 × 4.00% minus 30.00
3,001to 150,000 × 4.75% minus 52.50
150,001 to 175,000 × 5.00% minus 427.50
175,001 to 225,000 × 5.25% minus 865.00
225,001 to 300,000 × 5.50% minus1,427.50
300,001 and over × 5.75% minus 2,177.50
=
=
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
=
=
=
=
=
=
=
=
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
No federal attachments are required.
Return Mailing Address
Forms 502, 505�� Comptroller of Maryland
without payment
Revenue Administration Division
110 Carroll Street, Annapolis MD 21411-0001
Forms 502, 505�� Comptroller of Maryland
with payment
P.O. Box 8888, Annapolis, MD 21401-8888
Extension Information
• Maryland allows an automatic extension to October 15 if a federal
extension is filed with the IRS and no Maryland tax is due.
•File Form 502E, Maryland Application for Extension to File Personal Income Tax Return, to request an extension to October 15, or if no federal
extension is filed, or tax is due.
Extension Mailing Address
Forms 502E�� Comptroller of Maryland
Revenue Administration Division
110 Carroll Street, Annapolis MD 21411-0001
Reciprocal Agreements
Residents of District of Columbia, Pennsylvania, Virginia, and West Virginia are not required to file a Maryland return if the only source of Maryland
income is from wages.
Massachusetts
www.mass.gov/dor
Request forms and instructions:
Call�� 617-887-6367
Inside Massachusetts�� 800-392-6089
Write�� Massachusetts Department of Revenue
P.O. Box 7011, Boston MA 02204
Request tax assistance:
Call�� 617-887-6367
Inside Massachusetts�� 800-392-6089
2016 Filing Requirements
Residents and part-year residents. Individuals are required to file if gross
income is more than $8,000.
Nonresidents. Individuals are required to file if they receive Massachusetts-source income that exceeds the personal exemption multiplied by
the ratio of Massachusetts income to total income. Personal exemptions
are: $4,400 Single or MFS, $6,800 HOH, and $8,800 MFJ.
TheTaxBook™ — 2016 Tax Year
Massachusetts Income Tax Forms
Residents. Form 1, Massachusetts Resident Income Tax Return.
Part-year and nonresidents. Form 1-NR/PY, Massachusetts Nonresident/
Part-Year Resident Tax Return.
2016 Massachusetts Tax Rate
Income tax rate. . . . . . . .......................................................... . . . . . . . . . . . . . . . 5.10%
Optional (voluntary) tax rate.............................................. . . . . . . . . . . . . . . . 5.85%
The Massachusetts tax rate is 12% on certain capital gain income. The
optional 5.85% tax rate not allowed on income taxed at 12%.
Required Federal Attachments
If form is filed with the federal return, enclose Schedules C and F.
Return Mailing Addresses
Part-year and nonresidents. Schedule NR, Nonresident and Part-Year
Resident Schedule (attachment to Form MI-1040).
2016 Michigan Tax Rate
Income tax rate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.25%
Required Federal Attachments
If form or schedule is filed with the federal return, attach Schedules A, B,
C, D, E, F and R, and Forms 2555, 3903, 4797, 4868, 6198, and 8829.
Return Mailing Addresses
Refund, no tax due�� Michigan Department of Treasury
Lansing MI 48956
Balance due�� Michigan Department of Treasury
Lansing MI 48929
Returns without barcodes:
Refund�� Massachusetts Department of Revenue
P.O. Box 7000, Boston MA 02204-7000
Balance due�� Massachusetts Department of Revenue
P.O. Box 7003, Boston MA 02204-7003
Returns with barcodes:
Refund�� Massachusetts Department of Revenue
P.O. Box 7001, Boston MA 02204-7001
Balance due�� Massachusetts Department of Revenue
P.O. Box 7002, Boston MA 02204-7002
Extension Information
Extension Information
Form 4�� Michigan Department of Treasury
P.O. Box 30774, Detroit MI 48909
Massachusetts allows an automatic extension to October 15:
•Without filing an application if 100% of total tax liability is paid by the
return due date, or
• If the taxpayer files Form M-4868, Application for Automatic Six-Month
Extension of Time to File Massachusetts Income Tax Return, by phone,
via the web, or by mail and pays at least 80% of total tax liability.
Extension by phone or web mandate. Taxpayers who owe no tax or who
are making a payment of $5,000 or more must file the extension via the
web (www.mass.gov/dor). Payments can be made through electronic
funds withdrawal.
Extension Mailing Address
Form M-4868�� Massachusetts Department of Revenue
P.O. Box 7070, Boston MA 02204-7070
Michigan
www.michigan.gov/taxes
Request forms and instructions:
Call�� 517-636-4486
Write�� Michigan Department of Treasury
Lansing MI 48922
Request tax assistance:
Call�� 517-636-4486
2016 Filing Requirements
Residents and part-year residents. Individuals must file if they owe
Michigan tax, if they are due a refund, or if their federal AGI exceeds the
exemption allowance. Residents are allowed $4,000 for each exemption
claimed on the federal return plus various special exemptions; part-year
residents must prorate the exemption allowance.
Nonresidents. Individuals must file if they have Michigan-source income
and they owe Michigan tax or their federal AGI exceeds the exemption
allowance. Nonresidents must prorate the exemption allowance.
Exception: Dependents who are claimed on another person’s return are
not required to file if federal AGI is $1,500 or less ($3,000 or less if MFJ).
Note: Individuals who file a federal return should file a Michigan return
even if they have no tax liability to avoid unnecessary correspondence
from Treasury.
Michigan Income Tax Forms
Residents, part-year and nonresidents. Form MI-1040, Michigan
Individual Income Tax Return.
TheTaxBook™ — 2016 Tax Year
• Michigan allows an automatic extension to October 15 if no payment is
due and if the taxpayer files Form 4868 with the IRS and attaches a copy
to the Michigan return.
•If payment is due, taxpayers must send payment of the estimated tax
due with a copy of an approved federal extension (Form 4868). This will
extend the due date to the new federal due date. If a federal extension
is not filed, taxpayers must send payment with Form 4, Application for
Extension of Time to File Michigan Tax Returns. Attach a copy of all
federal and Michigan extensions to the Michigan return.
Extension Mailing Address
Reciprocal Agreements
Residents of Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin
are only required to file MI-1040 if Michigan income from sources other
than wages is received or to request a refund of Michigan withholding.
Minnesota
www.revenue.state.mn.us
Request forms and instructions:
Call�� 651-296-3781 or 800-652-9094
Write�� Minnesota Tax Forms
Mail Station 1421, St. Paul MN 55146-1421
Request tax assistance:
Call�� 651-296-3781 or 800-652-9094
2016 Filing Requirements
Residents. Individuals must file if required to file a federal income tax
return.
Exception: Members of the Armed Forces are not required to file if gross
income included on the federal return minus any compensation received
for active duty performed outside Minnesota is less than $10,350.
Part-year and nonresidents. Individuals must file if the following income
is at least $10,350.
1) Total income from all sources while a Minnesota resident, plus
2) Total of the following types of income received while a nonresident:
• Wages for work done in Minnesota.
• Rents and royalties received from property located in Minnesota.
• Gains from the sale of land or other tangible property in Minnesota.
• Gains from the sale of a partnership interest, to the extent the partnership had property or sales in Minnesota.
•Gain on the sale of goodwill or income from an agreement not to
compete connected with a business operating in Minnesota.
•Minnesota gross income from a business or profession conducted
partly or entirely in Minnesota.
• Gross winnings from gambling in Minnesota.
Minnesota Income Tax Forms
Residents, part-year and nonresidents. Form M1, Minnesota Individual
Income Tax.
Part-year and nonresidents. Schedule M1NR, Nonresidents/Part-Year
Residents (attachment to Form M1).
States 17-13
2016 Minnesota Tax Rate Schedule
If taxable income is:
• Less than $90,000, use the Minnesota tax table.
• $90,000 or more, use the Minnesota tax rate schedule.
Single. If taxable income is:
$ 0to 25,180 × 5.35% minus$ 0.00 =
25,181 to 82,740 × 7.05% minus 428.06 =
82,741 to 155,650 × 7.85% minus 1,089.98 =
155,651 and over × 9.85% minus 4,202.98 =
MFJ, QW. If taxable income is:
$ 0to 36,820 × 5.35% minus$ 0.00 =
36,821 to 146,270 × 7.05% minus 625.94 =
146,271 to 259,420 × 7.85% minus 1,796.10 =
259,421 and over × 9.85% minus 6,984.50 =
MFS. If taxable income is:
$ 0to 18,410 × 5.35% minus$ 0.00 =
18,411 to 73,140 × 7.05% minus 312.97 =
73,141 to 129,710 × 7.85% minus 898.09 =
129,711 and over × 9.85% minus 3,492.29 =
HOH. If taxable income is:
$ 0to 31,010 × 5.35% minus$ 0.00 =
31,011 to 124,600 × 7.05% minus 527.17 =
124,601 to 207,540 × 7.85% minus 1,523.97 =
207,540 and over × 9.85% minus 5,674.77 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
Enclose a complete copy of federal income tax return.
Residents must also file if working:
• Outside of U.S. Total gross income is subject to Mississippi income tax;
there is no foreign income exclusion.
• Out of state. Total gross income is subject to Mississippi income tax.
Part-year and nonresidents. Individuals must file if they receive income
taxed by Mississippi. Part-year residents are taxed on income earned
while a resident of Mississippi. Nonresidents are taxed on income
earned from Mississippi sources (excluding gambling income).
Mississippi Income Tax Forms
Residents. Form 80-105, Mississippi Resident Individual Income Tax Return.
Part-year and nonresidents. Form 80-205, Mississippi Nonresident or
Part-Year Resident Individual Income Tax Return.
2016 Mississippi Tax Rate Schedule
All Filing Statuses. If taxable income is:
$ 0to 5,000 × 3%
minus $ 0.00 = Tax
5,001to 10,000 × 4%
minus
50.00 = Tax
10,001 and over × 5%
minus
150.00 = Tax
Married couples filing a combined return (both spouses having earned
incomes) apply the tax rate schedule separately and combine the
amounts to calculate total income tax.
Required Federal Attachments
If form or schedule is filed with federal return, attach Schedules C, D, E
and F and Forms 2106, 2555, 3903, and 4684.
Return Mailing Addresses
Return Mailing Address
Form M-1�� Minnesota Individual Income Tax
Mail Station 0010, St. Paul MN 55145-0010
Refund�� Office of Revenue
P.O. Box 23058, Jackson MS 39225-3058
Balance due�� Office of Revenue
no tax due
P.O. Box 23050, Jackson MS 39225-3050
Extension Information
Extension Information
Minnesota allows an automatic extension to October 15 without an application if no tax is due.
Payment Voucher
A payment voucher can be created by clicking “Make a Payment” at
www.revenue.state.mn.us. Print the voucher and mail with a check
made payable to Minnesota Revenue. An electronic payment can also
be made from this website.
Mississippi allows an automatic extension to October 15. If tax is due, it
must be paid by April 15 using Form 80-106, Individual / Fiduciary Income
Tax Voucher.
Extension Mailing Address
Form 80-106�� Office of Revenue
P.O. Box 23192, Jackson MS 39225-3192
Missouri
Reciprocal Agreements
Full-year residents of Michigan and North Dakota with only wage income
are not subject to Minnesota tax.
Property Tax Refund
Minnesota requires a separate return, M1PR, Homestead Credit Refund
(for Homeowners) and Renter’s Property Tax Refund, for renters/homeowners eligible for a property tax refund.
Mississippi
www.dor.ms.gov
Request forms and instructions:
Call�� 601-923-7700
Write�� State Tax Commission, Income Tax Division
P.O. Box 1033, Jackson MS 39215-1033
Request tax assistance:
Call�� 601-923-7700
2016 Filing Requirements
Residents. Individuals must file if:
Filing status: Gross income exceeds:
Single�� $8,300 plus $1,500 for each dependent.
Married�� $16,600 (both spouses) plus $1,500 for each dependent.
Minor�� Personal exemption plus standard deduction according
to filing status.
17-14 States
dor.mo.gov
Request forms and instructions:
Call�� 573-751-3505
Write�� Department of Revenue, Customer Service Division
P.O. Box 2200, Jefferson City MO 65105-2200
Request tax assistance:
Call�� 573-751-3505
2016 Filing Requirements
Individuals must file a Missouri return if required to file a federal income
tax return unless the individual:
• Is a resident with less than $1,200 of Missouri AGI,
• Is a nonresident with less than $600 of Missouri income, or
• Has Missouri AGI less than the amount of the standard deduction, plus
the exemption amount for filing status.
Missouri Income Tax Forms
Residents, part-year and nonresidents. Form MO-1040, Individual
Income Tax Return.
Part-year and nonresidents. Form MO-NRI, Missouri Income Percentage
(attachment to Form MO-1040).
2016 Missouri Tax Rate Schedule
If taxable income is:
• $0 to $99, the tax is $0.
• $9,000 or less, use the Missouri tax table.
• More than $9,000, use the Missouri tax rate schedule.
TheTaxBook™ — 2016 Tax Year
All Filing Statuses. If taxable income is:
$ 100to 1,000 × 1.5% minus $ 0.00 = Tax
1,001to 2,000 × 2.0% minus
5.00 = Tax
2,001to 3,000 × 2.5% minus
15.00 = Tax
3,001to 4,000 × 3.0% minus
30.00 = Tax
4,001to 5,000 × 3.5% minus
50.00 = Tax
5,001to 6,000 × 4.0% minus
75.00 = Tax
6,001to 7,000 × 4.5% minus 105.00 = Tax
7,001to 8,000 × 5.0% minus 140.00 = Tax
8,001to 9,000 × 5.5% minus 180.00 = Tax
9,001 and over × 6.0%
minus
225.00 = Tax
If filing a combined return and both persons have income, apply the tax rate
schedule separately and combine the amounts to calculate total income tax.
MFJ.. . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65.. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . $8,920
One spouse 65 or older.. . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 11,300
Both spouses 65 or older.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,680
Increase federal gross income threshold by $2,380 if eligible for blind
exemption.
*Exclude unemployment compensation from federal gross income.
Required Federal Attachments
All Filing Statuses. If taxable income is:
$
0 to
2,900 × 1.0%
minus $ 0.00 = Tax
2,901to 5,100 × 2.0% minus
29.00 = Tax
5,101to 7,800 × 3.0% minus
80.00 = Tax
7,801to 10,500 × 4.0% minus 158.00 = Tax
10,501 to 13,500 × 5.0% minus 263.00 = Tax
13,501 to 17,400 × 6.0% minus 398.00 = Tax
17,401 and over × 6.9%
minus
555.00 = Tax
Couples filing separately on the same form apply the tax rate schedule
separately.
Attach complete federal return if:
• Filing Form MO-NRI.
• Claiming filing status E (MFS, spouse not filing).
Attach Form 1040, Pages 1 and 2 if:
• Claiming Missouri itemized deductions. Also attach Schedule A.
• Claiming a deduction for other federal taxes.
• Claiming pension or Social Security exemptions.
• Claiming an additional exemption for dependent age 65 or older.
• Subtracting a state tax refund included in federal AGI.
• Federal AGI includes losses of $1,000 or more.
If federal form or schedule is filed with the federal return, attach Forms
4255, 4868, 4972, 8611 and 8828, and Schedule A.
Return Mailing Addresses
Returns without barcodes:
Refund, no tax due�� Department of Revenue
P.O. Box 500, Jefferson City MO 65106-0500
Balance due�� Department of Revenue
P.O. Box 329, Jefferson City MO 65107-0329
Returns with barcodes:
Refund, no tax due�� Department of Revenue
P.O. Box 3222, Jefferson City MO 65105-3222
Balance due�� Department of Revenue
P.O. Box 3370, Jefferson City MO 65105-3370
Extension Information
•A federal extension automatically extends the time to file a Missouri
return if no additional tax is due. Attach a copy of the federal extension
to the Missouri return when filed.
• File Form MO-60, Application for Extension of Time to File, if the taxpayer has tax due, needs a Missouri extension but not a federal extension,
or needs an extension beyond the federal automatic extension period.
Extension Mailing Address
Form MO-60�� Department of Revenue
P.O. Box 3400, Jefferson City MO 65105-3400
Montana
revenue.mt.gov
Request forms and instructions:
Call�� 406-444-6900 or 866-859-2254
Write�� Montana Department of Revenue
Income Tax Division
P.O. Box 5805, Helena MT 59604-5805
Request tax assistance:
Call�� 406-444-6900 or 866-859-2254
2016 Filing Requirements
Residents, part-year and nonresidents. Individual must file if the
individual has Montana-source income and:
Filing status:
Age: *Federal gross income at least:
Single, MFS. . . . . . . . . . . . .... Under 65........................................ . . . . . . . . . . . . $4,460
65 or older. . .................................... . . . . . . . . . . . . . . 6,840
HOH. . . . . . . . . . . . . . . . . . . . . . . . . ... Under 65........................................ . . . . . . . . . . . . $8,920
65 or older. . .................................... . . . . . . . . . . . . . . 11,300
TheTaxBook™ — 2016 Tax Year
Montana Income Tax Forms
Residents, part-year and nonresidents. Form 2, Montana Individual
Income Tax Return.
Part-year and nonresidents. Form 2, Schedule IV, Non-resident/Part-year
Resident Tax (attachment to Montana Form 2).
2016 Montana Tax Rate Schedule
Required Federal Attachments
Residents. If form or schedule is filed with federal return, attach Forms
2106, 3468, 4684, 4797, 4952, 4972, and 8839, and Schedules B, C, D, E, F
and SE. If claiming an itemized deduction for federal estimates tax payments made in 2016, or if claiming HOH filing status, attach pages 1 and
2, Form 1040. If required to report special transactions on Schedule VIII,
Form 2, attach a complete copy of the federal return.
Part-year and nonresidents. Attach a complete copy of the federal return.
Return Mailing Addresses
Refund�� Department of Revenue
P.O. Box 6577, Helena MT 59604-6577
Balance due�� Department of Revenue
P.O. Box 6308, Helena MT 59604-6308
Extension Information
Montana allows an automatic extension to October 15 without filing an
application if the taxpayer pays at least 90% of current-year tax liability
or 100% of previous-year tax liability by the return due date.
Use Form EXT-16, Extension Payment Worksheet, to determine tax liability and the payment coupon, Individual Income Tax Payment Coupon, to
make a payment.
Payment Form Mailing Address
Payment coupon�� Montana Department of Revenue
P.O. Box 6308, Helena MT 59604-6308
Reciprocal agreements: Residents of North Dakota are not required to
file a Montana return if the only source of Montana income is wages.
Nebraska
www.revenue.ne.gov
Request forms and instructions:
The Nebraska Department of Revenue no longer accepts orders for tax
forms. Forms are available for download at www.revenue.ne.gov.
Request tax assistance:
Call�� 402-471-5729
Inside Nebraska�� 800-742-7474
and Iowa
2016 Filing Requirements
Residents, part-year and nonresidents. Individuals must file if:
• They are required to file a federal return and report a federal liability, or
• They have $5,000 or more of Nebraska adjustments to federal AGI.
Filing requirements apply to part-year and nonresidents with any income
from Nebraska sources.
States 17-15
Nebraska Form To File
Residents, part-year and nonresidents: Form 1040N, Nebraska Individual
Income Tax Return.
Part-year and nonresidents: Schedule III, Computation of Nebraska Tax for
Nonresidents and Partial-Year Residents Only (attachment to Form 1040N).
2016 Nebraska Tax Rate Schedule
If taxable income is:
• Less than $59,180, use Nebraska tax tables.
• $59,180 or more, use the Nebraska tax rate schedule.
Single, MFS. If taxable income is:
$ 0to 3,060 × 2.46% minus$ 0.00 = Tax
3,061to 18,370 × 3.51% minus
32.13 = Tax
18,371 to 29,590 × 5.01% minus 307.68 = Tax
29,591 and over × 6.84% minus
849.18= Tax
MFJ, QW. If taxable income is:
$ 0to 6,120 × 2.46% minus$ 0.00 = Tax
6,121to 36,730 × 3.51% minus
64.26 = Tax
36,731 to 59,180 × 5.01% minus 615.21 = Tax
59,181 and over × 6.84% minus 1,697.20 = Tax
HOH. If taxable income is:
$ 0to 5,710 × 2.46% minus$ 0.00 = Tax
5,711to 29,390 × 3.51% minus
59.96 = Tax
29,391 to 43,880 × 5.01% minus 500.81 = Tax
43,881 and over × 6.84% minus 1,303.81 = Tax
2016 Nebraska Additional Tax Rate Schedule
Use if AGI is more than $259,400 ($155,650 MFS).
If AGI on line 5 is: Tax to add is: of amount over:
Single
$259,401 to 290,000. . . . . . ............................... 0.438%. . .......... $259,400
290,001to 443,100. . . . . . ........ $134.03+ 0.333%. . ........... 290,000
443,101to 555,300. . . . . . ......... 643.85+ 0.183%. . ........... 443,100
555,301 and over.. . . . . . . . . . . . ........ 849.18
MFJ/QW
$311,301 to 372,500. . . . . . ............................... 0.438%. . .......... $311,300
372,501to 678,600. . . . . . ........ $268.06+ 0.333%. . ........... 372,500
678,601to 903,100. . . . . . ......... 1,287.37 + 0.183%. . ........... 678,600
903,101 and over.. . . . . . . . . . . . ........ 1,698.21
HOH
$285,351 to 342,450. . . . . . ............................... 0.438%. . .......... $285,350
342,451to 579,250. . . . . . ........ $250.10+ 0.333%. . ........... 342,450
579,251to 724,150. . . . . . ......... 1,038.64 + 0.183%. . ........... 579,250
724,151 and over.. . . . . . . . . . . . ........ 1,303.81
MFS
$155,651 to 186,250. . . . . . ............................... 0.438%. . .......... $155,650
186,251to 339,350. . . . . . ........ $134.03+ 0.333%. . ........... 186,250
339,351to 451,550. . . . . . ......... 643.85+ 0.183%. . ........... 339,350
451,551 and over.. . . . . . . . . . . . ........ 849.18
Required Federal Attachments
• Attach Form 1040, pages 1 and 2, if claiming Nebraska EIC.
• Attach Schedule R if filed with the federal return.
• Attach Form 2441 if claiming refundable child care credit.
• Attach Schedule D if claiming special capital gains deduction.
• If Nebraska minimum or other tax applies, attach Forms 4972, 5329
(attach Form 1040 if Form 5329 not required) and/or 6251.
• Attach Form 1040 if Nebraska tax liability is limited to federal tax liability.
Return Mailing Addresses
Refund, no tax due�� Nebraska Department of Revenue
P.O. Box 98912, Lincoln NE 68509-8912
Balance due�� Nebraska Department of Revenue
P.O. Box 98934, Lincoln NE 68509-8934
Extension Information
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the Nebraska return.
• The requirement to file Form 4868N is waived if the Nebraska tax return
is e-filed through a paid tax preparer.
17-16 States
Extension Mailing Address
Form 4868N�� Nebraska Department of Revenue
P.O. Box 94818, Lincoln NE 68509-4818
Nevada
tax.nv.gov
Request forms and instructions:
Call�� 775-684-2000 or 866-962-3707
Write�� Nevada Department of Taxation
1550 E College Parkway, Carson City NV 89706
Request tax assistance:
Call�� 775-684-2000 or 866-962-3707
2016 Filing Requirements
The state of Nevada does not have an individual income tax.
New Hampshire
www.revenue.nh.gov
Request forms and instructions:
Call�� 603-230-5000
Write�� Department of Revenue
P.O. Box 637, Concord NH 03302-0637
Request tax assistance:
Call�� 603-230-5000
2016 Filing Requirements
Residents and part-year residents. Individuals must file if:
Filing status:
Taxable interest and/or dividend income exceeds:
Single.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $2,400
Married/Civil Union filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,800
New Hampshire Individual Tax Forms
Individuals who are New Hampshire residents for any part of the tax
year: Form DP-10, Interest and Dividends Tax Return.
2016 New Hampshire Tax Rate
Interest and dividend tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.0%
Required Federal Attachments
No federal attachments required.
Return Mailing Address
Form DP-10�� NH Department of Revenue Administration
Document Processing Division
P.O. Box 637, Concord NH 03302-0637
Extension Information
New Hampshire allows an automatic extension to November 15 without
an application if 100% of tax is paid by April 15. Use Form DP-59-A, Application for 7-Month Extension of Time to File Interest and Dividends Tax
Return, to make payments.
Extension Mailing Address
Form DP-59-A�� NH Department of Revenue Administration
Document Processing Division
P.O. Box 1265, Concord NH 03302-1265
New Jersey
www.state.nj.us/treasury/taxation
Request forms and instructions:
Call�� 609-826-4400
NJ, NY, PA, DE, MD�� 800-323-4400
Write�� New Jersey Division of Taxation
Taxpayer Forms Service
P.O. Box 269, Trenton NJ 08646-0269
Request tax assistance:
Call�� 609-292-6400
NJ, NY, PA, DE, MD�� 800-323-4400
TheTaxBook™ — 2016 Tax Year
New Mexico
2016 Filing Requirements
Residents and part-year residents. Individuals must file if:
Filing status:
Gross income from all sources exceeds:
Single, Married/CU partner filing separately..................... . . . . . . . . . . . . $10,000
Married/CU partner filing jointly, HOH, QW/surviving CU partner.. . . $20,000
Gross income is taxable income after exclusions but before personal exemptions are subtracted. It does not include nontaxable benefits.
Nonresidents. Individuals must file if they have any New Jersey-source
income and meet the above filing requirements.
New Jersey Income Tax Forms
Residents and part-year residents. Form NJ-1040, Income Tax—
Resident Return.
Nonresidents (and part-year residents who receive New Jerseysource income while a nonresident). Form NJ-1040NR, Income Tax—
Nonresident Return.
2016 New Jersey Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the New Jersey tax table.
• $100,000 or more, use the New Jersey tax rate schedule.
Single, Married/CU Partner Filing Separately. If taxable income is:
$ 0to 20,000 × 1.400% minus$ 0.00 =
20,001 to 35,000 × 1.750% minus
70.00 =
35,001 to 40,000 × 3.500% minus 682.50 =
40,001 to 75,000 × 5.525% minus 1,492.50 =
75,001 to 500,000 × 6.370% minus 2,126.25 =
500,001 and over × 8.970% minus 15,126.25 =
Married/CU Partner Filing Jointly, HOH, QW/Surviving CU Partner.
If taxable income is:
$ 0to 20,000 × 1.400% minus$ 0.00 =
20,001 to 50,000 × 1.750% minus
70.00 =
50,001 to 70,000 × 2.450% minus 420.00 =
70,001 to 80,000 × 3.500% minus 1,154.50 =
80,001 to 150,000 × 5.525% minus 2,775.00 =
150,001 to 500,000 × 6.370% minus 4,042.50 =
500,001 and over × 8.970% minus 17,042.50 =
2016 Filing Requirements
Residents. Individuals are required to file if they are required to file a
federal income tax return.
Part-year and nonresidents. Individuals are required to file if they:
• Are required to file a federal income tax return, and
• Receive New Mexico-source income.
New Mexico Income Tax Forms
Tax
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Tax
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Tax
Tax
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Tax
Tax
Tax
Tax
Required Federal Attachments
If form or schedule is filed with the federal return, enclose Schedules B,
C, and K-1 and Forms 2106, 3903, 4868, 8283 and 8853.
Return Mailing Addresses
Form NJ1040�� New Jersey Division of Taxation
Refund, no tax due
P.O. Box 555, Trenton NJ 08647-0555
Form NJ1040�� New Jersey Division of Taxation
Balance due
P.O. Box 111, Trenton NJ 08645-0111
Form NJ1040NR�� New Jersey Division of Taxation
P.O. Box 244, Trenton NJ 08646-0244
Extension Information
To receive an extension, at least 80% of the tax due must be paid by the
original return due date.
•To receive automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the New Jersey return.
• To request an extension to October 15, file Form NJ-630, Application for
Extension of Time to File NJ Gross Income Tax Return.
• Civil union partners filing a joint return must either provide copies of the
federal extension for both partners, or they must file Form NJ-630.
Extension Mailing Address
Form NJ-630�� New Jersey Division of Taxation
P.O. Box 282, Trenton NJ 08646-0282
Reciprocal Agreements
www.tax.newmexico.gov
Request forms and instructions:
Call�� 505-841-6352
Write�� New Mexico Taxation and Revenue Department
P.O. Box 25122, Santa Fe NM 87504-5122
Email�� [email protected]
Request tax assistance:
Call�� 505-841-6352
Compensation paid to New Jersey residents employed in Pennsylvania is
not subject to Pennsylvania income tax.
Residents, part-year and nonresidents. Form PIT-1, New Mexico
Personal Income Tax.
Part-year and nonresidents. Form PIT-B, NM Allocation and Apportionment of Income Schedule (attachment to Form PIT-1).
2016 New Mexico Tax Rate Schedule
If taxable income is:
• $96,000 or less, use the New Mexico tax tables.
• More than $96,000, use the New Mexico tax rate schedule.
Single. If taxable income is:
$ 0to 5,500 × 1.7% minus $ 0.00 =
5,501to 11,000 × 3.2% minus
82.50 =
11,001 to 16,000 × 4.7% minus 247.50 =
16,001 and over × 4.9%
minus
279.50 =
MFJ, HOH, QW. If taxable income is:
$ 0to 8,000 × 1.7% minus $ 0.00 =
8,001to 16,000 × 3.2% minus 120.00 =
16,001 to 24,000 × 4.7% minus 360.00 =
24,001 and over × 4.9%
minus
408.00 =
MFS. If taxable income is:
$ 0to 4,000 × 1.7% minus $ 0.00 =
4,001to 8,000 × 3.2% minus
60.00 =
8,001to 12,000 × 4.7% minus 180.00 =
12,001 and over × 4.9%
minus
204.00 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
If the IRS grants an additional extension, attach a copy of the approved
federal extension.
Return Mailing Addresses
Refund, no tax due�� Taxation and Revenue Department
P.O. Box 25122, Santa Fe NM 87504-5122
Balance due�� Taxation and Revenue Department
P.O. Box 8390, Santa Fe NM 87504-8390
Extension Information
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and check the indicator box on line 6, Form PIT-1.
• To request an extension, file Form RPD-41096, Extension of Time to File.
The extension on an initial application is limited to 60 days. Use the
same form to apply for an additional extension of time.
• Use Form PIT-EXT, Extension Payment Voucher, to make extension
payments.
Extension Mailing Address
Form RPD-41096�� Revenue Processing Division
P.O. Box 630, Santa Fe NM 87504-0630
Payment Mailing Address
Form PIT-EXT�� Taxation and Revenue Department
P.O. Box 8390, Santa Fe NM 87504-8390
TheTaxBook™ — 2016 Tax Year
States 17-17
New York
www.tax.ny.gov
Request forms and instructions:
Call�� 518-457-5431
Write�� NYS Tax Department
W.A. Harriman Campus, Albany NY 12227
Online�� www.tax.ny.gov/forms
Request tax assistance:
Call�� 518-457-5181
2016 Filing Requirements
Residents. Individuals are required to file if they are:
• Required to file a federal return, or
• Not required to file a federal return, but:
Federal filing status Federal AGI plus
would have been:
New York additions exceed:
Single and can be claimed as dependent
on another person’s return.. . ....................................................... $3,100
Federal filing status Federal AGI plus
would have been:
New York additions exceed:
MFJ, MFS, HOH, QW or Single and cannot be
claimed as dependent on another person’s return....................... 4,000
Residents are also required to file if they are subject to minimum income
tax.
Part-year and nonresidents. Individuals who receive New York-source
income are required to file if:
New York AGI (federal amount
Federal filing status:
column from Form IT-203) exceeds:
Single and can be claimed as dependent
on another person’s return.. . ....................................................... $3,100
Single and cannot be claimed as dependent
on another person’s return.. . ......................................................... 7,950
MFJ. ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 15,950
MFS. ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 7,950
HOH. ........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 11,150
QW.............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................................... 15,950
Part-year and nonresidents are also required to file if they:
• Are subject to minimum income tax,
•Are subject to separate tax on lump-sum distributions derived from, or
connected to, New York sources (part-year residents), or
• Incurred a New York NOL without incurring a similar federal NOL.
New York Income Tax Forms
Residents. Form IT-201, Resident Income Tax Return.
Part-year and nonresidents. Form IT-203, Nonresident and Part-Year
Resident Income Tax Return.
2016 New York STATE Tax Rate Schedule
If New York AGI is $106,950 or less and:
• If taxable income is less than $65,000, use the New York State tax
tables, or
• If taxable income is $65,000 or more, use the New York State tax rate
schedule.
If New York AGI is more than $106,950 use the tax computation worksheets in the New York instructions. The worksheets are used to phase
out the tax benefit received from calculating tax using the graduated
rates.
MFJ, QW. If taxable income is:
$
0to 17,050 × 4.00% minus$ 0.00 = Tax
17,051to 23,450 × 4.50% minus
85.25 = Tax
23,451to 27,750 × 5.25% minus 261.13 = Tax
27,751to 42,750 × 5.90% minus 441.51 = Tax
42,751to 160,500 × 6.45% minus 676.64 = Tax
160,501 to 321,050 × 6.65% minus 997.64 = Tax
321,051 to2,140,900 × 6.85% minus 1,639.74 = Tax
2,141,901 and over
× 8.82%
minus 43,815.47 = Tax
17-18 States
Single, MFS. If taxable income is:
$
0to 8,450 × 4.00%
8,451to 11,650 × 4.50%
11,651to 13,850 × 5.25%
13,851to 21,300 × 5.90%
21,301to 80,150 × 6.45%
80,151to 214,000 × 6.65%
214,001 to1,070,350 × 6.85%
1,070,351 and over
× 8.82%
HOH. If taxable income is:
$
0to 12,750 × 4.00%
12,751to 17,550 × 4.50%
17,551to 20,800 × 5.25%
20,801to 32,000 × 5.90%
32,001to 106,950 × 6.45%
106,951 to 267,500 × 6.65%
267,501 to1,605,650 × 6.85%
1,605,651 and over
× 8.82%
minus$ 0.00 =
minus
42.25 =
minus 129.63 =
minus 219.66 =
minus 336.81 =
minus 497.11 =
minus
925.11 =
minus 21,011.01 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
minus$ 0.00 =
minus
63.75 =
minus 195.38 =
minus 330.58 =
minus 506.58 =
minus 720.48 =
minus 1,255.48 =
minus 32,886.79 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
2016 New York CITY Tax Rate Schedule
If taxable income is:
• Less than $65,000, use the New York City tax tables.
• $65,000 or more, use the New York City tax rate schedule.
MFJ, QW. If taxable income is:
$
0 to 21,600 × 2.907% minus $ 0.00 =
21,601 to 45,000 × 3.534% minus 135.34 =
45,001 to 90,000 × 3.591% minus 160.95 =
90,001 to 500,000 × 3.648% minus 212.20 =
500,001 and over × 3.876% minus 1,352.00 =
Single, MFS. If taxable income is:
$
0 to 12,000 × 2.907% minus $ 0.00 =
12,001 to 25,000 × 3.534% minus
75.08 =
25,001 to 50,000 × 3.591% minus
89.75 =
50,001 to 500,000 × 3.648% minus 118.00 =
500,001 and over × 3.876% minus 1,258.00 =
HOH. If taxable income is:
$
0 to 14,400 × 2.907% minus $ 0.00 =
14,401 to 30,000 × 3.534% minus
89.90 =
30,001 to 60,000 × 3.591% minus 107.30 =
60,001 to 500,000 × 3.648% minus 141.80 =
500,001 and over × 3.876% minus 1,282.00 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Return Mailing Addresses
With payment�� State Processing Center
P.O. Box 15555, Albany NY 12212-5555
Without payment�� State Processing Center
P.O. Box 61000, Albany NY 12261-0001
Extension Information
To receive an extension, 100% of the tax due must be paid by the original
return due date.
To receive an automatic extension to October 15 file:
• Form IT-370, Application for Automatic Extension of Time to File for
Individuals.
Extension Mailing Addresses
Form IT-370�� Extension Request
With payment
P.O. Box 4125, Binghamton NY 13902-4125
Forms IT-370�� Extension Request—NR
Without payment
P.O. Box 4126, Binghamton NY 13902-4126
TheTaxBook™ — 2016 Tax Year
North Carolina
www.dornc.com
Request forms and instructions:
Toll-free�� 877-252-3052
Write�� North Carolina Department of Revenue
P.O. Box 25000, Raleigh NC 27640
Request tax assistance:
Toll-free�� 877-252-3052
2016 Filing Requirements
Standard deduction. The standard deduction for North Carolina taxpayers is as follows.
Filing Status
Standard Deduction
Single.. . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . $8,250
MFJ, QW.. . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 16,500
MFS. . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 8,250
HOH. . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 13,200
Personal exemptions. North Carolina no longer allows a personal exemption allowance for the taxpayer, spouse, taxpayer’s children, or other
qualifying dependents.
Part-year and nonresidents. Individuals are required to file if they:
• Receive income while a resident, or
•Receive North Carolina-source income while a nonresident, and income from all sources equals or exceeds resident filing requirements.
North Carolina Income Tax Forms
Residents, part-year and nonresidents. Form D-400, Individual Income
Tax Return.
Part-year and nonresidents. D-400, Schedule S, Computation of North
Carolina Taxable Income for Part-Year Residents and Nonresidents.
2016 North Carolina Tax Rate
Income tax rate. . . . . . . .......................................................... . . . . . . . . . . . . . . . 5.75%
Required Federal Attachments
North Dakota Income Tax Forms
Residents, part-year and nonresidents. Form ND-1, Individual Income
Tax Return.
Part-year and nonresidents. Schedule ND-1NR, Tax Calculation for
Nonresidents and Part-Year Residents (attachment to Form ND-1).
2016 North Dakota Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the North Dakota tax table.
• $100,000 or more, use the North Dakota tax rate schedule.
Single. If taxable income is:
$
0 to 37,650 × 1.10% minus $ 0.00 =
37,651 to 91,150 × 2.04% minus 353.91 =
91,151 to 190,150 × 2.27% minus 563.56 =
190,151 to 413,350 × 2.64% minus 1,267.12 =
413,351 and over × 2.90% minus 2,341.83 =
MFJ, QW. If taxable income is:
$
0 to 62,900 × 1.10% minus $ 0.00 =
62,901 to 151,900 × 2.04% minus 591.26 =
151,901 to 231,450 × 2.27% minus
940.63 =
231,451 to 413,350 × 2.64% minus 1,797.00 =
413,351 and over × 2.90% minus 2,871.71 =
MFS. If taxable income is:
$
0 to 31,450 × 1.10% minus $ 0.00 =
31,451 to 75,950 × 2.04% minus 295.63 =
75,951 to 115,725 × 2.27% minus 470.32 =
115,726 to 206,675 × 2.64% minus
898.50 =
206,676 and over × 2.90% minus 1,435.86 =
HOH. If taxable income is:
$
0 to 50,400 × 1.10% minus $ 0.00 =
50,401 to 130,150 × 2.04% minus 473.76 =
130,151 to 210,800 × 2.27% minus
773.11 =
210,801 to 413,350 × 2.64% minus 1,553.07 =
413,351 and over × 2.90% minus 2,627.78 =
Attach a copy of federal income tax return unless federal return reflects
a North Carolina address or is filed electronically.
Required Federal Attachments
Return Mailing Addresses
Return Mailing Address
Refund�� North Carolina Department of Revenue
P.O. Box R, Raleigh NC 27634-0001
Balance due, no tax due�� North Carolina Department of Revenue
P.O. Box 25000, Raleigh NC 27640-0640
Extension Information
To request an extension to October 15, file Form D-410, Application for
Extension for Filing Individual Income Tax Return.
Extension Mailing Address
Form D-410�� North Carolina Department of Revenue
P.O. Box 25000, Raleigh NC 27640-0635
Or file Form D-410 online at www.dornc.com
North Dakota
www.nd.gov/tax
Request forms and instructions:
Call�� 701-328-1243 or 877-328-7088
Write�� Office of State Tax Commissioner
600 E Boulevard Avenue, Bismarck ND 58505-0599
Request tax assistance:
Call�� 701-328-1247
Toll-free�� 877-328-7088
2016 Filing Requirements
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Attach a complete copy of federal income tax return.
Forms ND-1�� State Tax Commissioner
P.O. Box 5621, Bismarck ND 58506-5621
Extension Information
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and fill in the “Extension” indicator circle on Form ND-1. Use Form
ND‑1EXT, Individual Extension Payment, to make a payment, if applicable.
•To request an extension of time to file for a valid reason, file Form 101,
Application for Extension of Time to File a North Dakota Tax Return, and
fill in the “Extension” indicator circle on Form ND-1.
Extension Mailing Address
Form 101�� Office of State Tax Commissioner
600 E Boulevard Avenue, Department 127
Bismarck ND 58505-0599
Payment Mailing Address
Form ND-1EXT�� State Tax Commissioner
P.O. Box 5622, Bismarck ND 58506-5622
Or pay online at www.nd.gov/tax.
Reciprocal Agreements
Minnesota residents are not required to file a North Dakota return if the
only North Dakota source of income is compensation, and the taxpayer
maintains a home in Minnesota and returns to the home at least once
each month. Montana residents are not required to file a North Dakota
return if the only North Dakota source of income is wages.
Residents. Individuals must file if they are required to file a federal
income tax return.
Part-year and nonresidents. Individuals are required to file if they are:
•Required to file a federal income tax return and received income from
any source while a resident, or
• Receive North Dakota-source income while a nonresident.
TheTaxBook™ — 2016 Tax Year
States 17-19
Ohio
tax.ohio.gov
Request forms and instructions:
Call�� 800-282-1782
Request tax assistance:
Call�� 855-728-1055 (Tax Practitioner Hotline)
2016 Filing Requirements
Residents and part-year residents. Individuals are required to file unless
the individual meets one of the exceptions.
Nonresidents. Individuals with income from Ohio sources are required to
file unless the individual meets one of the exceptions.
Exceptions. Individuals are not required to file if:
• The individual is a full-year nonresident living in a border state and the
nonresident’s only Ohio-source income is from wages and salaries.
See Reciprocal Agreements, next column.
• The individual has no Schedule A adjustments, and:
Filing status and age:
Federal AGI does not exceed:
Single, age 65 or older. . . . . . . . ......................................................... $12,250
MFJ, age 65 or older. . . . . . . . . . . . ........................................................ $14,500
• The individual’s only source of income is retirement income eligible for
the retirement income credit and the credit is the same or more than
tax before credits.
•The individual’s exemption amount is the same or more than Ohio AGI.
Ohio allows an exemption for each taxpayer and each dependent reported on the federal return up to $2,250.
Ohio Income Tax Forms
Residents, part-year and nonresidents. Form IT 1040, Individual Income
Tax Return.
Part-year and nonresidents. IT NRC, Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit, (attached to
Form IT 1040).
2016 Ohio Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the Ohio tax table.
• $100,000 or more, use the Ohio tax rate schedule.
All Filing Statuses. If taxable income is:
$ 0to 5,250 × 0.495% minus$ 0.00 = Tax
5,251to 10,500 × 0.990% minus
25.99 = Tax
10,501 to 15,800 × 1.980% minus 129.94 = Tax
15,801 to 21,100 × 2.476% minus 208.31 = Tax
21,101 to 42,100 × 2.969% minus 312.33 = Tax
42,101 to 84,200 × 3.465% minus 521.14 = Tax
84,201 to 105,300 × 3.960% minus 937.93 = Tax
105,301to210,600 ×4.597%minus1,608.70=Tax
210,601 and over × 4.997% minus 2,451.10 = Tax
Required Federal Attachments
If required to document extension, enclose Form 4868. Enclose Schedules K‑1 if reporting withholding from pass-through entities. If federal
AGI is zero or negative, enclose a copy of page 1, Form 1040.
Return Mailing Addresses
Refund, no tax due�� Ohio Department of Taxation
P.O. Box 2679, Columbus OH 43218-2679
Balance due�� Ohio Department of Taxation
P.O. Box 2057, Columbus OH 43218-2057
Extension Information
•To receive an automatic extension to October 15, file Form 4868 with
the IRS and attach a copy to the Ohio return. Use Form IT 40P, Income
Tax Payment Voucher, to make any payments by the original return due
date.
Payment Voucher Mailing Address
Form IT 40P�� Ohio Department of Taxation
P.O. Box 182131, Columbus OH 43218-2131
17-20 States
Reciprocal Agreements
Residents of Indiana, Kentucky, West Virginia, Michigan, and Pennsylvania are not required to file an Ohio return if the only source of Ohio income
is from wages and salaries.
Oklahoma
www.tax.ok.gov
Request forms and instructions:
Call�� 405-521-3160
Inside Oklahoma�� 800-522-8165
Write�� Oklahoma Tax Commission, Income Tax
P.O. Box 26800, Oklahoma City OK 73126-0800
Request tax assistance:
Call�� 405-521-3160
Inside Oklahoma�� 800-522-8165
2016 Filing Requirements
Residents. Individuals are required to file if required to file a federal
income tax return.
Part-year residents. Individuals are required to file if they:
• Meet resident filing requirements, or
• Receive $1,000 or more gross income from Oklahoma sources while a
nonresident.
Nonresidents. Individuals are required to file if they received $1,000 or
more gross income from Oklahoma sources.
Oklahoma Income Tax Forms
Residents. Form 511, Resident Income Tax Return.
Part-year and nonresidents. Form 511NR, Oklahoma Nonresident/PartYear Income Tax Return.
2016 Oklahoma Tax Rate Schedule
If taxable income is:
• Less than $91,000, use the Oklahoma tax table.
• $91,000 or more, use the Oklahoma tax rate schedule.
Single, MFS. If taxable income is:
$
0 to
1,000 × 0.50% minus $ 0.00 =
1,001to 2,500 × 1.00% minus
5.00 =
2,501to 3,750 × 2.00% minus
30.00 =
3,751to 4,900 × 3.00% minus
67.50 =
4,901to 7,200 × 4.00% minus 116.50 =
7,201 and over × 5.00% minus
188.50 =
MFJ, QW, HOH. If taxable income is:
$
0 to
2,000 × 0.50% minus $ 0.00 =
2,001to 5,000 × 1.00% minus
10.00 =
5,001to 7,500 × 2.00% minus
60.00 =
7,501to 9,800 × 3.00% minus 135.00 =
9,801to 12,200 × 4.00% minus 233.00 =
12,201 and over × 5.00% minus
355.00 =
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
Enclose federal Schedule A if claiming itemized deductions and Schedule D if claiming Oklahoma capital gain deduction or reporting the sale of
exempt government obligations.
Enclose a copy of the federal return if:
• Reporting subtractions, additions, or out-of-state income deduction.
• Claiming the earned income credit.
• Claiming a childcare credit.
• Claiming a special exemption and the taxpayer has a Roth conversion.
• Reporting a lump-sum distribution.
• Filing Form 511NR.
Return Mailing Addresses
Returns without barcodes:
Forms 511, 511NR�� Oklahoma Tax Commission
P.O. Box 26800, Oklahoma City OK 73126-0800
Returns with barcodes:
Forms 511, 511NR�� Oklahoma Tax Commission
P.O. Box 269045, Oklahoma City OK 73126-9045
TheTaxBook™ — 2016 Tax Year
Extension Information
To receive an extension, at least 90% of the tax due must be paid by the
original return due date.
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the Oklahoma return.
• To request an extension to October 15, file Form 504-I, Application for
Extension of Time to File Oklahoma Income Tax Return.
Extension Mailing Address
Form 504-I�� Income Tax
P.O. Box 26890, Oklahoma City OK 73126-0890
Oregon
www.oregon.gov/dor
Request forms and instructions:
Call�� 503-378-4988
Write�� Oregon Department of Revenue/Forms
P.O. Box 14999, Salem OR 97309-0990
Request tax assistance:
Call�� 503-378-4988
Inside Oregon�� 800-356-4222
2016 Filing Requirements
Residents. Individuals are required to file if they:
• Are required to file a federal income tax return,
• Have $1 or more of Oregon income tax withheld from wages, or
• Gross income is more than the amount shown for filing status.
Number of boxes:
Gross income
Filing status:
checked on line 6e:exceeds:
Dependent. . . . . . . . . . . . . . . ... Any................................................ . . . . . . . . . . $1,050*
Single.. . . . . . . . . . . . . . . . . . . . . . ... 0. . .................................................. . . . . . . . . . . . $5,900
1. . .................................................. . . . . . . . . . . . . . 7,100
2. . .................................................. . . . . . . . . . . . . . 8,300
Married/RDP .. . . . . . . . . .... 0. . .................................................. . . . . . . . . . . . $11,805
filing jointly
1. . .................................................. . . . . . . . . . . . . . 12,805
2. . .................................................. . . . . . . . . . . . . . 13,805
3. . .................................................. . . . . . . . . . . . . . 14,805
4. . .................................................. . . . . . . . . . . . . . 15,805
Married/RDP.. . . . . . . . . . . ... 0. . .................................................. . . . . . . . . . . . $5,900
filing separately
1. . .................................................. . . . . . . . . . . . . . 6,900
2. . .................................................. . . . . . . . . . . . . . 7,900
HOH. . . . . . . . . . . . . . . . . . . . . . . . . ... 0. . .................................................. . . . . . . . . . . . $7,375
1. . .................................................. . . . . . . . . . . . . . 8,575
2. . .................................................. . . . . . . . . . . . . . 9,775
QW.. . . . . . . . . . . . . . . . . . . . . . . . . .... 0. . .................................................. . . . . . . . . . . . $8,215
1. . .................................................. . . . . . . . . . . . . . 9,215
2. . .................................................. . . . . . . . . . . . . . 10,215
*The larger of $1,050 or earned income plus $350, up to the standard
deduction amount for filing status.
Part-year and nonresidents. Individuals are required to file if Oregonsource income and income received while an Oregon resident is more
than the standard deduction.
Filing Status
Oregon gross income exceeds:
Dependent. . . . . . . . . . . . . . . ......................................................... . . . . . . . . . . . . . $1,050*
Single.. . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 2,155
Married/RDP filing jointly.. ................................................. . . . . . . . . . . . . . . 4,315
Married/RDP filing separately if:
Spouse/RDP claims standard deduction....................... . . . . . . . . . . . . . . 2,155
Spouse/RDP itemized deductions. . ................................ . . . . . . . . . . . . . . 0
HOH. . . . . . . . . . . . . . . . . . . . . . . . . .......................................................... . . . . . . . . . . . . . . 3,475
QW.. . . . . . . . . . . . . . . . . . . . . . . . . ........................................................... . . . . . . . . . . . . . . 4,315
*The larger of $1,050 or earned income plus $350, up to the standard
deduction amount for filing status.
Oregon Income Tax Forms
Residents. Form 40, Oregon Individual Income Tax Return.
Part-year residents. Form 40P, Oregon Individual Income Tax Return for
Part-Year Residents.
TheTaxBook™ — 2016 Tax Year
Nonresidents. Form 40N, Oregon Individual Income Tax Return for
Nonresidents.
2016 Oregon Tax Rate Schedule
If taxable income is:
• $50,000 or less, use the Oregon tax table.
• More than $50,000, use the Oregon tax rate schedule.
Single, Married/RDP Filing Separately. If taxable income is:
$ 0to 3,350 × 5.0% minus $
0.00 =
3,351to 8,450 × 7.0% minus
67.00 =
8,451to 125,000 × 9.0% minus 236.00 =
125,001 and over × 9.9%
minus 1,361.00 =
Married/RDP Filing Jointly, HOH, QW. If taxable income is:
$ 0to 6,700 × 5.0% minus $
0.00 =
6,701to 16,900 × 7.0% minus 134.00 =
16,901 to 250,000 × 9.0% minus 472.00 =
250,001 and over × 9.9%
minus 2,722.00 =
RDP. Oregon recognizes domestic partners registered in Oregon.
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
Attach a copy of federal Form 1040. Do not attach federal schedules.
Return Mailing Addresses
Returns without barcodes:
Refund, no tax due�� Oregon Department of Revenue
P.O. Box 14700, Salem OR 97309-0930
Balance due�� Oregon Department of Revenue
P.O. Box 14555, Salem OR 97309-0940
Returns with barcodes:
Refund, no tax due�� Oregon Department of Revenue
P.O. Box 14710, Salem OR 97309-0460
Balance due�� Oregon Department of Revenue
P.O. Box 14720, Salem OR 97309-0463
Extension Information
To receive an automatic extension to October 15:
• File Form 4868 with the IRS and check the extension box on the Oregon
return, or
•File Form 40-EXT, Application for Automatic Extension of Time to File
Oregon Individual Income Tax Return, to make a tax payment or if no
federal extension is filed.
Extension Mailing Address
Form 40-EXT�� Extension Clerk, Oregon Department of Revenue
P.O. Box 14950, Salem OR 97309-0950
Pennsylvania
www.revenue.pa.gov
Request forms and instructions:
Call�� 800-362-2050
Write�� Pennsylvania Department of Revenue
Tax Forms Service Unit
1854 Brookwood Street, Harrisburg PA 17104-2244
Request tax assistance:
Call�� 717-787-8201
Toll-free�� 888-728-2937
2016 Filing Requirements
Residents, part-year and nonresidents. Individuals are required to file
if they:
• Receive total PA gross taxable income in excess of $33, and/or
•Incurred a loss from any transaction as an individual, sole proprietor,
partner in a partnership, or Pennsylvania S corporation shareholder.
Pennsylvania Income Tax Forms
Residents, part-year and nonresidents. Form PA-40, Pennsylvania
Income Tax Return.
2016 Pennsylvania Tax Rate
Income tax rate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.07%
States 17-21
Required Federal Attachments
Return Mailing Addresses
Return Mailing Addresses
Required Federal Attachments
Attach federal schedules only if comparable Pennsylvania schedule is
not used.
Refund�� PA Department of Revenue—Refund/Credit
3 Revenue Place, Harrisburg PA 17129-0003
Balance due�� PA Department of Revenue—Payment Enclosed
1 Revenue Place, Harrisburg PA 17129-0001
No tax due�� PA Department of Revenue
No Payment/No Refund
2 Revenue Place, Harrisburg PA 17129-0002
Extension Information
To receive an extension, at least 90% of the tax due must be paid by the
original return due date.
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the Pennsylvania return.
•To request an extension to October 15, file Form REV-276, Application
for Extension of Time to File. Use Form REV-276 to pay Pennsylvania tax
due or if no federal extension is filed.
Extension Mailing Address
Form REV-276�� PA Department of Revenue
Bureau of Individual Taxes
Dept. 280504, Harrisburg PA 17128-0504
Or file online at www.revenue.pa.gov.
Reciprocal agreements: Pennsylvania does not tax residents of Indiana,
Maryland, New Jersey, Ohio, Virginia, and West Virginia on employee
compensation that is subject to employer withholding.
Forms RI-1040�� Rhode Island Division of Taxation
and RI-1040NR
One Capitol Hill, Providence RI 02908-5806
If required to document extension, attach Form 4868.
Extension Information
To receive an automatic extension to October 15:
• File Form 4868 with the IRS and attach a copy to the Rhode Island
return. Use this method if no payment is due, or
• File Form RI-4868, Application for Automatic Extension of Time to File RI
Individual Income Tax Return. Use this method if payment is due or a
federal extension is not filed.
Extension Mailing Address
Form RI-4868�� Rhode Island Division of Taxation
Dept. #87, P.O. Box 9703, Providence RI 02940-9703
South Carolina
www.sctax.org
Request forms and instructions:
Call�� 800-768-3676
Email�� [email protected]
Request tax assistance:
Call�� 844-898-8542 option 3
2016 Filing Requirements
www.tax.ri.gov
Request forms and instructions:
Call�� 401-574-8970
Write�� Division of Taxation
One Capitol Hill, Providence RI 02908-5801
Request tax assistance:
Call�� 401-574-8829
Residents. Individuals are required to file if:
• Required to file a federal income tax return that includes income that is
taxable by South Carolina, or
• South Carolina income tax is withheld from wages.
Exception: Residents age 65 or older are not required to file if:
1) Gross income is less than or equal to the federal filing requirement
plus $15,000 ($30,000 if MFJ and both spouses are age 65 or older),
and
2) South Carolina income tax is not withheld from wages.
Part-year and nonresidents. Individuals are required to file if:
• Gross income is greater than the federal personal exemption, or
• South Carolina income tax is withheld from wages.
2016 Filing Requirements
South Carolina Income Tax Forms
Rhode Island
Residents. Individuals are required to file if they are:
• Required to file a federal income tax return, or
• Not required to file a federal return, but receive Rhode Island income in
excess of the sum of federal personal exemptions.
Part-year residents. Individuals are required to file if they are:
• Required to file a federal income tax return, or
• Have Rhode Island modifications increasing federal AGI.
Nonresidents. Individuals are required to file if they:
•Received income from Rhode Island sources and are required to file a
federal income tax return, or
•Are not required to file a federal return, but have Rhode Island income
as modified.
Rhode Island Income Tax Forms
Residents. Form RI-1040, Rhode Island Resident Individual Income Tax
Return.
Part-year and nonresidents. Form RI-1040 NR, Rhode Island Nonresident
Individual Income Tax Return.
2016 Rhode Island Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the Rhode Island tax table.
• $100,000 or more, use the Rhode Island tax computation schedule.
All Filing Statuses. If taxable income is:
$
0 to 60,850 × 3.75% minus $ 0.00 = Tax
60,851 to 138,300 × 4.75% minus 608.50 = Tax
138,301 and over × 5.99% minus 2,323.42 = Tax
17-22 States
Residents and part-year residents who elect to file as residents: Form
SC 1040, SC Individual Income Tax Return.
Part-year and nonresidents. Schedule NR, Nonresident Schedule
(attachment to Form SC1040).
2016 South Carolina Tax Rate Schedule
If taxable income is:
• Less than $100,000, use the South Carolina tax table.
• $100,000 or more, use the South Carolina tax rate schedule.
All Filing Statuses. If taxable income is:
$ 0to 2,920 × 0.0% minus $ 0.00 =
2,921to 5,840 × 3.0% minus
87.60 =
5,841to 8,760 × 4.0% minus 146.00 =
8,761to 11,680 × 5.0% minus 233.60 =
11,681 to 14,600 × 6.0% minus 350.40 =
14,601 and over × 7.0%
minus
496.40 =
Tax
Tax
Tax
Tax
Tax
Tax
Required Federal Attachments
Attach a complete copy of the federal return if the federal return includes
federal Schedules C, D, E, F or if taxpayer filed South Carolina Schedule
NR, Form SC1040TC, Form I-319, or Form I-335. Attach a copy of federal
Form 8332 if filed with the federal return.
Return Mailing Addresses
Refund, no tax due�� Processing Center
P.O. Box 101100, Columbia SC 29211-0100
Balance due�� Taxable Processing Center
P.O. Box 101105, Columbia SC 29211-0105
TheTaxBook™ — 2016 Tax Year
Extension Information
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the South Carolina return. Use this method if
no tax is due.
•To request an extension to October 15, file Form SC4868, Request for
Extension of Time to File South Carolina Individual Income Tax Return.
Use this method if tax is due or if no federal extension is filed.
Extension Mailing Address
Form SC4868�� South Carolina Department of Revenue
Income Tax, Columbia SC 29214-0013
Or file online at www.sctax.org.
South Dakota
dor.sd.gov/taxes
Request forms and instructions:
Call�� 800-829-9188
Write�� South Dakota Department of Revenue
445 E Capitol Avenue, Pierre SD 57501
Request tax assistance:
Call�� 800-829-9188
2016 Filing Requirements
The state of South Dakota has no personal income tax.
Tennessee
www.tn.gov/revenue
Request forms and instructions:
Call�� 615-253-0600
Write�� Department of Revenue, Taxpayer Services
500 Deaderick Street, Nashville TN 37242
Request tax assistance:
Call�� 615-253-0600
Inside Tennessee�� 800-342-1003
2016 Filing Requirements
Residents. Individuals are required to file if their taxable interest and
dividend income exceeds $1,250 ($2,500 MFJ).
Part-year residents. Individuals are required to file if their taxable interest and dividend income while a resident exceeds $1,250 ($2,500 MFJ).
Nonresidents. Individuals are required to file if:
1) They maintained a residence in Tennessee for more than six months, and
2) Their taxable interest and dividend income exceeds $1,250 ($2,500
MFJ).
Exception: Residents, part-year and nonresidents who are over 65 with
total income less than $37,000 ($68,000 MFJ) are exempt.
Tennessee Individual Tax Forms
Residents, part-year and nonresidents. Form INC 250, Individual Income
Tax Return.
2016 Tennessee Tax Rate
Interest and dividend tax rate. . .......................................... . . . . . . . . . . . . . . . . . 5.0%
Required Federal Attachments
No federal attachments required.
Return Mailing Address
Form INC 250�� Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street, Nashville TN 37242
Extension Mailing Address
Form INC 251�� Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street, Nashville TN 37242
Texas
www.window.state.tx.us/taxes
Request forms and instructions:
Call�� 800-252-1381
Write�� Texas Comptroller of Public Accounts
P. O. Box 13528, Capitol Station
Austin TX 78711-3528
Request tax assistance:
Call�� 800-252-1381
2016 Filing Requirements
The state of Texas does not have a personal income tax.
Utah
http://tax.utah.gov
Request forms and instructions:
Call�� 801-297-6700
Inside Utah�� 800-662-4335
Write�� Utah State Tax Commission
210 N 1950 West, Salt Lake City UT 84134
Request tax assistance:
Call�� 801-297-2200
Inside Utah�� 800-662-4335
2016 Filing Requirements
Residents and part-year residents. Individuals are required to file if they
are required to file a federal income tax return.
Nonresidents. Individuals are required to file if they have income from
Utah sources and are required to file a federal income tax return.
Utah Income Tax Forms
Residents, part-year and nonresidents. Form TC-40, Utah Individual
Income Tax Return.
Part-year and nonresidents. Form TC-40B, Non and Part-Year Resident
Utah Income Schedule (attachment to Form TC-40).
2016 Utah Tax Rate
Income tax rate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.0%
Required Federal Attachments
Attach Form 8379 if claiming injured spouse provisions.
Return Mailing Addresses
Refund�� Utah State Tax Commission
210 N 1950 West, Salt Lake City UT 84134-0260
Balance due�� Utah State Tax Commission
210 N 1950 West, Salt Lake City UT 84134-0266
Extension Information
Utah allows an automatic extension to October 15 without filing an
application. To make a payment, use Form TC-546, Individual Income Tax
Prepayment Coupon.
Payment Voucher Mailing Address
Form TC-546�� Income Tax Prepayment, Utah State Tax Commission
210 N 1950 West, Salt Lake City UT 84134-0266
Extension Information
To receive an automatic extension to October 15:
• Attach a copy of federal Form 4868 to the Tennessee return.
• File Form INC 251, Application for Extension of Time to File Individual
Income Tax Return. Attach a copy to the return.
TheTaxBook™ — 2016 Tax Year
States 17-23
HOH. If taxable income is:
$ 0to 50,400
50,401 to 130,150
130,151 to 210,800
210,801 to 413,350
413,351 and over
Vermont
http://tax.vermont.gov
Request forms and instructions:
Call�� 802-828-2515
Inside Vermont�� 855-297-5600
Write�� Vermont Department of Taxes
133 State Street, Montpelier VT 05633-1401
Request tax assistance:
Call�� 802-828-2865
Inside Vermont�� 866-828-2865
×
×
×
×
×
3.55%
6.80%
7.80%
8.80%
8.95%
minus$ 0.00 =
minus 1,638.00 =
minus 2,939.50 =
minus 5,047.50 =
minus 5,667.53 =
Federal Attachments
Part-year and nonresidents.
• Attach pages 1 and 2, Form 1040.
• If reporting the sale of Vermont real estate, attach any federal schedule
that documents the income or loss from the sale.
Return Mailing Addresses
2016 Filing Requirements
Refund, no tax due�� Vermont Department of Taxes
P.O. Box 1881, Montpelier VT 05601-1881
Balance due�� Vermont Department of Taxes
P.O. Box 1779, Montpelier VT 05601-1779
Residents, part-year and nonresidents. Individuals are required to file
if they:
• Are required to file a federal income tax return, and
• Receive more than $100 of Vermont income, or
• Receive more than $1,000 of gross income.
Residents. Vermont income means AGI reduced by:
• Income exempted from state taxation under federal law.
• Certain military pay.
• Federally taxable payments by Vermont to a family for the support of an
eligible person with a developmental disability.
• Federally taxable wages received under federal incentive work programs.
• Railroad retirement income Tier I and Tier II.
•Expenditures or expenses incurred on Vermont property to meet the
Americans with Disabilities Act.
• Vermont Telecommunication Authority bond interest.
Nonresidents. Vermont income includes amounts from the following
sources to the extent included in federal AGI.
• Rents and royalties from ownership of property located in Vermont.
• Gains from the sale or exchange of Vermont property.
•Wages or other income received for services performed in Vermont.
Exclude certain military pay. Nonresidents exclude income received for
a dramatic performance in a commercial film to the extent the income
would be excluded from personal income tax in the state of residence.
• Income from business or trade conducted in Vermont.
• Vermont income previously deferred under a nonqualified deferred
compensation plan and income derived from such previously deferred
income.
• Lottery winnings from tickets purchased in Vermont for Vermont
Lottery, Tri-State Lottery, or PowerBall.
www.tax.virginia.gov
Request forms and instructions:
Call�� 804-367-8031
Write�� Virginia Department of Taxation
P.O. Box 1115, Richmond VA 23218-1115
Request tax assistance:
Call�� 804-367-8031
Vermont Income Tax Forms
2016 Filing Requirements
Residents, part-year and nonresidents. Form IN-111, Vermont Income
Tax Return.
Part-year and nonresidents. Form IN-113, Income Adjustment
Calculations (attachment to Form IN-111).
2016 Vermont Tax Rate Schedule
If taxable income is:
• Less than $75,000, use the Vermont tax table.
• $75,000 or more, use the Vermont tax rate schedule.
Single. If taxable income is:
$ 0to 37,650 × 3.55% minus$ 0.00 =
37,651 to 91,150 × 6.80% minus 1,223.63 =
91,151 to 190,150 × 7.80% minus 2,135.13 =
190,151 to 413,350 × 8.80% minus 4,036.63 =
413,351 and over × 8.95% minus 4,656.66 =
MFJ, QW, Civil Union Filing Jointly. If taxable income is:
$ 0to 62,850 × 3.55% minus$ 0.00 =
62,851 to 151,900 × 6.80% minus 2,042.63 =
151,901 to 231,450 × 7.80% minus 3,561.63 =
231,451 to 413,350 × 8.80% minus 5,876.13 =
413,351 and over × 8.95% minus 6,496.16 =
MFS, Civil Union Filing Separately. If taxable income is:
$ 0to 31,425 × 3.55% minus$ 0.00 =
31,426 to 75,950 × 6.80% minus 1,021.31 =
75,951 to 115,725 × 7.80% minus 1,780.81 =
115,726 to 206,675 × 8.80% minus 2,933.06 =
206,676 and over × 8.95% minus 3,243.07 =
17-24 States
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Tax
Extension Information
• To receive an extension to October 15, file Form IN-151, Application for
Extension of Time to File VT Individual Income Tax Return.
Extension Mailing Address
Form IN-151�� Vermont Department of Taxes
P.O. Box 1779, Montpelier VT 05601-1779
Homestead Declaration
Form HS-122, Homestead Declaration and Property Tax Adjustment Claim,
must be filed annually by all Vermont residents who own and occupy a Vermont homestead on April 1 even if a claim for property tax adjustment is not
made. The declaration identifies property as the homestead of a Vermont
resident, and the property is taxed at the homestead school property tax
rate. A different school property tax rate applies to nonresidential properties.
Virginia
Residents and part-year residents. Individuals are required to file if:
Filing status:
Virginia AGI is at least:
Single.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . $11,950
MFJ.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,900
MFS.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 11,950
Nonresidents. Individuals are required to file if they:
1) Receive any income from Virginia sources, and
2) Meet the gross income test (above).
Virginia AGI is federal AGI plus any Virginia additions minus any Virginia
subtractions.
Virginia Income Tax Forms
Residents. Form 760, Virginia Resident Individual Income Tax Return.
Part-year residents. Form 760PY, Virginia Part-Year Resident Income Tax
Return.
Note: Part-year residents who receive Virginia-source income while a
nonresident must also file a nonresident return.
Nonresidents. Form 763, Virginia Nonresident Income Tax Return.
2016 Virginia Tax Rate Schedule
Taxpayers may use the Virginia tax table or the Virginia tax rate schedule
to calculate tax. Tax tables are provided for up to $98,356 ($76,096 if filing
Form 763) of taxable income.
TheTaxBook™ — 2016 Tax Year
All Filing Statuses. If taxable income is:
$ 0to 3,000 × 2.00%
3,001to 5,000 × 3.00%
5,001to 17,000 × 5.00%
17,001 and over × 5.75%
minus $ 0.00 = Tax
minus
30.00 = Tax
minus 130.00 = Tax
minus
257.50 = Tax
Federal Attachments
Residents. If form or schedule is filed with the federal return, attach
Schedules C, E, and F, and other federal forms as applicable.
Part-year and nonresidents. Attach a complete copy of the federal
income tax return.
Return Due Date
Virginia returns are due May 1.
Return Mailing Addresses
Virginia returns are mailed to the city or county where the taxpayer lives.
See Virginia instructions for a complete list of addresses. Returns can
be mailed to:
Refund�� Virginia Department of Taxation
P.O. Box 1498, Richmond VA 23218-1498
Balance due�� Virginia Department of Taxation
P.O. Box 760, Richmond VA 23218-0760
Extension Information
2016 Filing Requirements
Residents and part-year residents. Individuals are required to file:
• If required to file a federal income tax return, or
•If West Virginia AGI is greater than the allowable deduction for personal exemptions ($2,000 per exemption or $500 if zero exemptions are
claimed).
Nonresidents. Individuals are required to file:
• If they receive any West Virginia-source income while a nonresident,
and
•If West Virginia AGI is greater than the allowable deduction for personal exemptions ($2,000 per exemption or $500 if zero exemptions are
claimed).
Exceptions:
•Individuals are not required to file if the taxpayer and/or spouse are
65 or older and total income is less than exemption allowance plus the
senior citizen modification ($2,000 per exemption plus up to $8,000 of
income received by each eligible senior citizen).
• Any child, under the age of 18, who has investment income and whose
parents qualify and elect to report that income on their return is not
required to file a return.
West Virginia AGI is federal AGI increased by West Virginia additions to
income and decreased by West Virginia subtractions from income.
• Virginia allows an automatic extension to November 1 without filing an
application if at least 90% of the tax due is paid by the original return
due date.
• Use Form 760IP, Virginia Automatic Extension Payment, to make a
payment.
West Virginia Income Tax Forms
Payment Voucher Mailing Address
2016 Tax Rate Schedule
Form 760IP�� Department of Taxation
P.O. Box 760, Richmond VA 23218-0760
Reciprocal Agreements
Residents of Kentucky and the District of Columbia are not required to file
a Virginia return if the taxpayer has no actual place of abode in Virginia,
the only income from Virginia sources is salaries and wages, and salary
and wages are subject to income taxation by Kentucky or the District of
Columbia.
Residents of Maryland, Pennsylvania, and West Virginia are not required
to file a Virginia return if the only income from Virginia sources is salaries
and wages, taxpayer was present in Virginia for 183 days or less during the tax year, and salaries and wages are subject to taxation by the
resident state.
Washington
Residents, part-year and nonresidents. Form IT-140, West Virginia
Personal Income Tax Return.
Part-year and nonresidents. Schedule A, Nonresidents and Part-Year
Residents Schedule of Income (attachment to Form IT-140).
•If single, HOH, QW, or MFJ and taxable income is less than $100,000,
use the West Virginia tax table.
•If MFS, or if taxable income is $100,000 or more, use the West Virginia
tax rate schedule.
MFJ, Single, HOH, QW. If taxable income is:
$ 0to 10,000 × 3.0% minus$ 0.00 = Tax
10,001 to 25,000 × 4.0% minus 100.00 = Tax
25,001 to 40,000 × 4.5% minus 225.00 = Tax
40,001 to 60,000 × 6.0% minus 825.00 = Tax
60,001 and over × 6.5%
minus 1,125.00 = Tax
MFS. If taxable income is:
$ 0to 5,000 × 3.0% minus$ 0.00 = Tax
5,001to 12,500 × 4.0% minus
50.00 = Tax
12,501 to 20,000 × 4.5% minus 112.50 = Tax
20,001 to 30,000 × 6.0% minus 412.50 = Tax
30,001 and over × 6.5%
minus
562.50 = Tax
http://dor.wa.gov
Request forms and instructions:
Call�� 800-647-7706
Write�� Department of Revenue
P.O. Box 47478, Olympia WA 98504-7478
Request tax assistance
Call�� 800-647-7706
Federal Attachments
2016 Filing Requirements
Extension Information
The state of Washington does not have a personal income tax or tax on
intangible assets.
West Virginia
www.wvtax.gov
Request forms and instructions:
Call�� 304-558-3333
Toll-free�� 800-982-8297
Write�� West Virginia State Tax Department
Taxpayer Services Division
P.O. Box 3784, Charleston WV 25337-3784
Request tax assistance:
Call�� 304-558-3333 or 800-982-8297
TheTaxBook™ — 2016 Tax Year
If applicable, enclose a copy of Form 4868.
Return Mailing Addresses
Refund�� West Virginia State Tax Department
P.O. Box 1071, Charleston WV 25324-1071
Balance due�� West Virginia State Tax Department
P.O. Box 3694, Charleston WV 25336-3694
•To request an extension to October 15, file Schedule L, Application for
Extension of Time to File West Virginia Personal Income Tax Return.
Use this method to pay tax due or if no federal extension is filed.
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and enter the extended due date on the West Virginia return.
Extension Mailing Address
Schedule L�� West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 2585, Charleston WV 25329-2585
Reciprocal Agreements
Residents of Kentucky, Maryland, Ohio, Pennsylvania, and Virginia may
file Part III, Schedule A, Nonresidents/Part-Year Residents Schedule of
Income, and attach to Form IT-140 to claim a refund if the only source of
West Virginia income is from wages and salaries.
States 17-25
Wisconsin
2016 Wisconsin Tax Rate Schedule
www.revenue.wi.gov
Request forms and instructions:
Call�� 608-266-1961
Write�� Department of Revenue, Forms Request Office
P.O. Box 8949, Madison WI 53708-8949
Request tax assistance:
Call�� 608-266-2486
2016 Filing Requirements
Residents. Individuals must file if:
Filing status:
Age:
Gross income is at least:
Single.......... . . . . . . . . . . . . . . . . Under 65.................................................... $10,970
65 or older. . .................................................. 11,220
MFJ. ........... . . . . . . . . . . . . . . . . Both under 65............................................ $20,410
One spouse 65 or older................................ 20,660
Both spouses 65 or older............................. 20,910
MFS. ........... . . . . . . . . . . . . . . . . Under 65.................................................... $9,730
65 or older. . .................................................. 9,980
HOH. ........... . . . . . . . . . . . . . . . . Under 65.................................................... $13,960
65 or older. . .................................................. 14,210
A dependent on another person’s return must file if they:
• Have gross income of more than $1,050, which included at least $351 of
unearned income, or
• Have gross income of more than $10,270 Single, $13,260 HOH, $19,010
MFJ, $9,030 MFS.
Residents must also file if they owe a Wisconsin penalty on an IRA, annuity, retirement plan, or MSA.
Part-year and nonresidents. Individuals must file if their gross income is
at least $2,000.
Gross income is all income reportable to Wisconsin. It does not include
items that are exempt from Wisconsin tax.
Federal Attachments
Attach a copy of federal income tax return and schedules.
Return Mailing Addresses
Refund, no tax due�� Wisconsin Department of Revenue
P.O. Box 59, Madison WI 53785-0001
Homestead credit�� Wisconsin Department of Revenue
claimed
P.O. Box 34, Madison WI 53786-0001
Balance due�� Wisconsin Department of Revenue
P.O. Box 268, Madison WI 53790-0001
Extension Information
• To receive an automatic extension to October 15, file Form 4868 with the
IRS and attach a copy to the Wisconsin return.
•Use Form 1-ES, Wisconsin Estimated Income Tax Voucher, to make any
payments.
Wisconsin Income Tax Forms
Residents. Form 1, Wisconsin Income Tax.
Part-year and nonresidents. Form 1NPR, Nonresident and Part-Year
Resident Wisconsin Income Tax.
2016 Standard Deduction Schedule
If taxable income is:
• Less than $100,000, use the Wisconsin tax table.
• $100,000 or more, use the Wisconsin tax rate schedule.
Single, HOH. If taxable income is:
$ 0to 11,120 × 4.00% minus $
0.00 = Tax
11,121 to 22,230 × 5.84% minus 204.61 = Tax
22,231 to 244,750 × 6.27% minus 300.20 = Tax
244,751 and over × 7.65% minus 3,677.75 = Tax
MFJ. If taxable income is:
$ 0to 14,820 × 4.00% minus $
0.00 = Tax
14,821 to 29,640 × 5.84% minus 272.69 = Tax
29,641 to 326,330 × 6.27% minus 400.14 = Tax
326,331 and over × 7.65% minus 4,944.89 = Tax
MFS. If taxable income is:
$ 0to 7,410 × 4.00% minus $
0.00 = Tax
7,411to 14,820 × 5.84% minus 136.34 = Tax
14,821 to 163,170 × 6.27% minus 200.07 = Tax
163,171 and over × 7.65% minus 2,451.82 = Tax
Part-year and nonresidents must prorate the tax brackets based on the
ratio of Wisconsin income to federal AGI.
Payment Voucher Mailing Address
Taxpayers eligible for the standard deduction subtract the standard deduction from Wisconsin income before applying the tax rate schedule.
If taxable income is: standard deduction equals: of the amount over:
Single
$ 0to 14,799. . . . . . ................ $10,270
14,800to 100,383. . . . . . ................. 10,270 less 12.000%.. ... $14,800
100,384 and over.. . . . . . . . . . . . . ................ 0
HOH
$ 0to 14,799. . . . . . ................ $13,260
14,880to 43,236. . . . . . ................. 13,260 less 22.515%.. ... $14,800
43,237to 100,383. . . . . . ................. 10,270 less 12.000%.. .... . 14,800
100,384 and over.. . . . . . . . . . . . . ................ 0
MFJ
$ 0to 21,359. . . . . . ................ $19,010
21,360to 117,477. . . . . . ................. 19,010 less 19.778%.. ... $21,360
117,478 and over.. . . . . . . . . . . . . ................ 0
MFS
$ 0to 10,139. . . . . . ................ $9,030
10,140to 55,797. . . . . . ................. 9,030 less19.778%.. ... $10,140
55,798 and over.. . . . . . . . . . . . . ................ 0
Form 1-ES�� Wisconsin Department of Revenue
P.O. Box 930208, Milwaukee WI 53293-0208
Reciprocal Agreements
Residents of Illinois, Indiana, Kentucky, and Michigan are not required
to file a Wisconsin return if the only source of Wisconsin income is from
wages and salaries.
Wyoming
http://revenue.state.wy.us
Request forms and instructions:
Call�� 307-777-5200
Write�� Department of Revenue
122 West 25th Street, 2nd Floor West
Cheyenne WY 82002-0110
Request tax assistance:
Call�� 307-777-5200
2016 Filing Requirements
The state of Wyoming does not have a personal income tax, corporate
income tax, or tax on intangible assets.
~ End ~
17-26 States
TheTaxBook™ — 2016 Tax Year

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