State Individual Income Tax Federal Starting Points
(as of January 1, 2023)
| State | Relation to Federal Internal Revenue Code | Federal Tax Base Used as Starting Point to Calculate State Taxable Income |
|---|---|---|
| ALABAMA | --- | --- |
| ALASKA | no state income tax | --- |
| ARIZONA | 1/1/2022 | adjusted gross income |
| ARKANSAS | --- | --- |
| CALIFORNIA | 1/1/2015 | adjusted gross income |
| COLORADO | Current | taxable income |
| CONNECTICUT | Current | adjusted gross income |
| DELAWARE | Current | adjusted gross income |
| DIST. OF COLUMBIA | Current | adjusted gross income |
| FLORIDA | no state income tax | --- |
| GEORGIA | 1/1/2022 | adjusted gross income |
| HAWAII | 12/31/2021 | adjusted gross income |
| IDAHO | 1/1/2022 | taxable income |
| ILLINOIS | Current | adjusted gross income |
| INDIANA | 3/31.21 | adjusted gross income |
| IOWA | Current | adjusted gross income |
| KANSAS | Current | adjusted gross income |
| KENTUCKY | 12/31/2021 | adjusted gross income |
| LOUISIANA | Current | adjusted gross income |
| MAINE | 12/31/2021 | adjusted gross income |
| MARYLAND | Current | adjusted gross income |
| MASSACHUSETTS | 1/1/2022 | adjusted gross income |
| MICHIGAN | Current (a) | adjusted gross income |
| MINNESOTA | 12/15/2022 | adjusted gross income |
| MISSISSIPPI | --- | --- |
| MISSOURI | Current | adjusted gross income |
| MONTANA | Current | adjusted gross income |
| NEBRASKA | Current | adjusted gross income |
| NEVADA | no state income tax | --- |
| NEW HAMPSHIRE | on interest & dividends only | --- |
| NEW JERSEY | --- | --- |
| NEW MEXICO | Current | adjusted gross income |
| NEW YORK | Current | adjusted gross income |
| NORTH CAROLINA | 4/1/2021 | adjusted gross income |
| NORTH DAKOTA | Current | taxable income |
| OHIO | 2/17/2022 | adjusted gross income |
| OKLAHOMA | Current | adjusted gross income |
| OREGON | 12/31/2021 | taxable income |
| PENNSYLVANIA | --- | --- |
| RHODE ISLAND | Current | adjusted gross income |
| SOUTH CAROLINA | 12/31/2021 | taxable income |
| SOUTH DAKOTA | no state income tax | --- |
| TENNESSEE | on interest & dividends only | --- |
| TEXAS | no state income tax | --- |
| UTAH | Current | adjusted gross income |
| VERMONT | 12/31/2021 | adjusted gross income |
| VIRGINIA | 12/31/2021 | adjusted gross income |
| WASHINGTON | no state income tax | --- |
| WEST VIRGINIA | 3/11/2021 | adjusted gross income |
| WISCONSIN | 12/31/2020 | adjusted gross income |
| WYOMING | no state income tax | --- |
Source: Compiled by the Federation of Tax Administrators from various sources.
Note: Includes all legislation enacted through January 1, 2023.
— state does not employ a federal starting point. Current indicates state has adopted IRC as currently in effect. Dates indicate state has adopted IRC as amended to that date.
(a) Michigan’s taxpayers can choose to use either current or 1/1/2018 federal law.
