State income tax obligations for immigrants — by state

Filing with an ITIN almost always means filing a STATE return too — states accept the IRS-issued number the same way the federal return does, and filing thresholds are often lower than the federal ones. The table below is computed live from our verified 52-jurisdiction dataset: tax structure, current rates, and the question that matters most for this audience — whether the state’s earned income credit accepts ITIN filers (the federal EITC never does).

Across the 52 jurisdictions (50 states + D.C. + Puerto Rico): 28 use graduated rates, 15 a flat rate, and 9 charge no income tax. 34 run their own earned income tax credit (EITC) — and in 11 of them ITIN filers DO qualify (the federal EITC always requires an SSN).

StateIncome taxState EITCITIN filers qualify?
Alabama2% – 5%—No state EITC
AlaskaNone—No state EITC
ArizonaFlat 2.5%—No state EITC
Arkansas2% – 3.9%—No state EITC
California1% – 13.3%own scale, not a % of federal — up to $3,756 (TY2025) with earned income up to $32,900Yes
ColoradoFlat 4.4%50% of federal (TY2025); TY2026 ranges 25-50% depending on an inflation-adjustment trigger under HB24-1134Yes
Connecticut2% – 6.99%40% of federalNo — SSN required
Delaware2.2% – 6.6%filer's choice each year: 4.5% of federal (refundable) OR 20% of federal (nonrefundable)No — SSN required
District of Columbia4% – 10.75%100% of federal for TY2025 per OTR (phased up from 70% in TY2022-24)Yes
FloridaNone—No state EITC
GeorgiaFlat 4.99%—No state EITC
Hawaii1.4% – 11%40% of federalNo — SSN required
IdahoFlat 5.3%—No state EITC
IllinoisFlat 4.95%20%Yes
IndianaFlat 2.95%10%No — SSN required
IowaFlat 3.8%15%No — SSN required
Kansas5.2% – 5.58%17%No — SSN required
KentuckyFlat 3.5%—No state EITC
LouisianaFlat 3%5%No — SSN required
Maine5.8% – 7.15%25% (50% for taxpayers with no qualifying children)Yes
Maryland2% – 6.5%up to 50% of the federal credit (workers with qualifying children or married); up to 100% of the federal credit for workers without qualifying children (federal max $649 TY2025)Yes
Massachusetts5% – 9%40%No — SSN required
MichiganFlat 4.25%30%No — SSN required
Minnesota5.35% – 9.85%n/a — restructured in 2023: 4% of earned income up to a maximum credit of $379 (TY2025), no longer a percentage of the federal EITC; per-child amounts moved into the MN Child Tax CreditYes
MississippiFlat 4%—No state EITC
Missouri2% – 4.7%20% (TY2025; began at 10% in 2023, increased by revenue trigger)No — SSN required
Montana4.7% – 5.65%10% (rises to 20% of federal EITC beginning tax year 2026 per HB 337)No — SSN required
Nebraska2.46% – 4.55%10%No — SSN required
NevadaNone—No state EITC
New HampshireNone—No state EITC
New Jersey1.4% – 10.75%40%No — SSN required
New Mexico1.5% – 5.9%25% (HB 291 of 2021: 20% for TY2021-22, 25% for TY2023 and beyond)Yes
New York3.9% – 10.9%30% (reduced by any household credit); NYC adds a separate 10-30% city EITCNo — SSN required
North CarolinaFlat 3.99%—No state EITC
North Dakota0% – 2.5%—No state EITC
OhioFlat 2.75%30%No — SSN required
Oklahoma0% – 4.5%5% (computed using federal EITC rules as in effect for tax year 2020)No — SSN required
Oregon4.75% – 9.9%9% of federal EITC (12% with a dependent under age 3)Yes
PennsylvaniaFlat 3.07%10% (maximum state credit $805)No — SSN required
Puerto Rico0% – 33%✓No — SSN required
Rhode Island3.75% – 5.99%16% (TY2025; raised from 15% by H.5200)No — SSN required
South Carolina1.99% – 5.21%capped at $200 from TY2026 (was 125% of the federal EITC, nonrefundable, through TY2025)No — SSN required
South DakotaNone—No state EITC
TennesseeNone—No state EITC
TexasNone—No state EITC
UtahFlat 4.45%20%No — SSN required
Vermont3.35% – 8.75%38% (100% of the federal amount for filers WITHOUT qualifying children)Yes
Virginia2% – 5.75%20% refundable (through TY2026), or alternatively a 20% nonrefundable EITC or the Credit for Low Income Individuals — one of the threeNo — SSN required
WashingtonNone✓Yes
West Virginia2.11% – 4.58%—No state EITC
Wisconsin3.5% – 7.65%4% (1 child), 11% (2 children), 34% (3+ children); no credit for filers without qualifying childrenNo — SSN required
WyomingNone—No state EITC

Verified 2026-06-11 against each state's tax agency. Rates are for the tax year shown on each state guide; the federal EITC is never available to ITIN filers — this table reflects STATE credits only.

Browse by state

Last verified: 2026-06-11. Rates and credit rules verified against each state revenue agency; see each state page for its sources.

General information — not legal advice. Verify current rules with the issuing agency.