State income tax for ITIN filers dataset — all 52 jurisdictions

Downloadable dataset of state income-tax rules relevant to ITIN filers: tax structure and 2026 rates, filing thresholds, every state EITC and whether ITIN filers qualify, refund timelines, and agency contacts per jurisdiction.

State income tax for ITIN filers dataset

Download: state_income_tax.json · Coverage: 52 jurisdictions (50 states + D.C. + Puerto Rico) · Verified: June 11, 2026 · Refresh: annual pre-season re-verification (Nov-Dec), plus event-driven updates when a state changes rates or credit rules

The question no national dataset answers cleanly: in which states does a taxpayer filing with an ITIN — who can never claim the federal EITC — still get a state earned income credit? This dataset answers it per jurisdiction with state-official sources, alongside the structural facts ITIN filers need every season.

The verified breakdown: 34 jurisdictions run an EITC-type credit — and 11 of them accept ITIN filers (CA, CO, DC, IL, ME, MD, MN, NM, OR, VT, WA). 9 states tax no wage income; 14 use a flat rate; the rest are graduated.

What’s in each row

Field	Meaning
`tax_type`	none · flat · graduated
`rate_low_pct` / `rate_top_pct` / `num_brackets`	2026 rate structure (rates_tax_year says which year is recorded)
`filing_threshold`	Who must file, with exact dollars where the state publishes them (EN + ES)
`eitc`	Credit name, % of federal, refundability, and the ⭐ `itin_eligible` verdict with its source-grounded note
`state_ctc`	State child tax credit and its ITIN treatment, where one exists
`refund_efile` / `refund_paper` / `refund_url`	The state’s own published processing statements and refund tool
`agency` / `agency_phone` / `free_efile`	Agency contact and the state’s free filing option
`confidence_flags`	Anything uncertain, stated rather than hidden

Method

Researched June 11, 2026 in four parallel passes against state revenue-agency pages (Tax Foundation/NCSL as cross-checks only); every ITIN-EITC verdict traces to a state-official source. Notable 2026 catches: South Carolina’s H.4216 two-bracket rewrite (effective TY2026), Georgia’s HB 463 cut to 4.99%, West Virginia’s retroactive 5% cut, Montana’s restructure, and IRS Direct File’s discontinuation for the 2026 season. Sanity-scanned (structural cross-checks against the known no-income-tax and flat-tax sets, rate ranges, EITC-count plausibility) before first use.

Where this data is used

State tax hub — the 52-jurisdiction table
All 52 state guides (e.g., Connecticut) and their Spanish siblings

Suggested citation: MigrantUSA, “State income tax for ITIN filers dataset,” migrantusa.com/datasets/state-income-tax-itin/, retrieved [date].

Frequently asked questions

Which states let ITIN filers claim a state EITC?

Eleven jurisdictions as of June 2026: California, Colorado, the District of Columbia, Illinois, Maine, Maryland, Minnesota, New Mexico, Oregon, Vermont, and Washington (whose Working Families Tax Credit is claimed by application rather than on a return). Each verdict in the dataset carries the state-official source it was verified against.

How was this verified?

Four parallel research passes (13 jurisdictions each) against each state revenue agency’s own pages, with Tax Foundation and NCSL used only as cross-checks. Every ITIN-eligibility verdict rests on a state-official statement or statute; unresolved fields are null with a confidence flag rather than guessed. The dataset is sanity-scanned against independent structural expectations before any page renders from it.

What tax year do the rates reflect?

Tax year 2026 (returns filed in early 2027) wherever states have published 2026 figures — including 2026 legislated changes like South Carolina’s two-bracket rewrite, Georgia’s 4.99% rate, and West Virginia’s retroactive cut. Where a state hasn’t published 2026 inflation adjustments yet, the entry says so in rates_tax_year.

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General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.