State Income Tax Resources

STATE INCOME TAX RESOURCES

Please read: State Income Taxes, Form #05.031 (OFFSITE LINK) - succinctly summarizes how income taxes are an excise tax upon the privileges of public office in the U.S. government. Brought to you by SEDM.
*State*	Revenue Dept Website	*Law(s) and Rulings*	*Forms*	*FOIA Contact(s)*	*Tax Help*	Notes/ Publications
Alabama	Rev. Dept.	Codes (Title 40)	Forms Form A-4: Withholding Form A-4E: WH Exempt Form 40: Resident rtn Form 40NR: Nonres rtn		Gen. Info: 334-242-1170 Tax Fraud Hotline: 800-535-9410 Taxpayer Service Centers Atty. General: 334-242-7300 334-242-1511 Collections
Alaska	Rev. Dept.	Codes (Title 43)	No income tax			No income tax
Arizona	Rev. Dept.	Codes (Title 43)	Forms Form A-4: Withholding Form WEC: WH Exempt Form 140: Resident Rtn Form 140NR: Nonres Rtn		Robert Aycock, 602-542-8798 (collections) 602-542-5551 Collections. Bob Hommel
Arkansas	Rev. Dept.	Codes (Title 26)	Forms
California	Rev. Dept.	Codes (see Revenue and Taxation Code, section 17071) Internal Procedure Manuals Regulations (see Title 18, Division 3) Uniform Commercial Code Commercial Code State Board of Equalization (BOE)	Forms Form DE-4: Withholding Form 590: WH Exempt Form 540: Resident rtn Form 540NR: Nonres rtn Form 3525: Subs. W-2		FTB Collections Phone: 800-852-5711 (option 5) Advocate's Office: 916-845-6414 Taxpayer Rights Advocate Office: 888-324-2798 Tax Professionals	BOE Pub 54: Tax Collection Procedures BOE Pub 70: California Taxpayer's Bill of Rights BOE Pub 81: FTB Appeals BOE Rules BOE Locations BOE Forms and Pubs Internal Procedure Manuals
Colorado	Rev. Dept.	Codes (searchable index-Title 39)	Forms
Connecticut	Rev. Dept.	Codes (see Title 12)	Forms Form 104: Resident/nonresident rtn
Delaware	Rev. Dept.	Codes (see Title 30)	Forms Form 200-01: Resident rtn Form 200-02: Nonresident rtn
District of Columbia	None (IRS is revenue dept.)	Codes (#1) (Title 47)	Forms (IRS)
Florida	Rev. Dept.	Codes (see Title XIV)	No income tax			No income tax
Georgia	Rev. Dept.	Codes (searchable index-Title 48)	Forms Form G-4: Withholding Form 500: Individual		Compliance Div. Taxpayer Services Div. Taxpayer Advocate 404-417-6316 (voice) 404-417-6430 (fax) Compliance Division
Hawaii	Rev. Dept.	Codes (searchable index- Title 14, Chapter 235)	Forms Form HW-4: Withholding Form HW-7: WH Exemption Form L-15: Subst. W-2 Form N-11/N-12: Resident rtn Form N-15: Nonresident rtn		HDOR: Voice: 808-587-1600 Fax: 808-587-1720 Taxpayer Services: 808-587-4242
Idaho	Rev. Dept.	Codes (Title 63)	Forms Form 40: Resident rtn Form 43: Nonresident rtn
Illinois	Rev. Dept.	Codes (Title 35) Legal research	Forms Form IL-W-4: Withholding Form IL-1040: Res/Nonres rtn Form IL-4852: Subst W-2		Contact Us Phone Numbers Mailing addresses FedState Exchange Unit 217-782-7962 Forms 800-356-6302
Indiana	Rev. Dept.	Codes (Article 3)	Forms Form K-4: Withholding Form IT-40: Resident rtn Form IT-40PNR: Nonres rtn		Taxpayer Services, 317-232-2240
Iowa	Rev. Dept.	Codes (Title X)	Forms Form IA W4: Withholding Form IA 1040: Resident rtn Form IA 1040+IA 126: Nonres rtn
Kansas	Rev. Dept.	Codes (see Chapter 79)	Forms
Kentucky	Rev. Dept.	Codes (see Title XI)	Forms Form K-4: Withholding Form 740: Resident rtn Form 740NP: Nonres rtn		Main: 502-564-4581 Contact Service Centers Collections: 502-564-4921
Louisiana	Rev. Dept.	Codes (searchable index)	Forms
Maine	Rev. Dept.	Codes (see Title 36)	Forms Form W-4ME: Withholding and WH Exempt Form 1040ME: Resident rtn Form 1040ME+Schedule NR: Nonres rtn		Collections, 207-624-9795 (Dan Cooper)
Maryland	Rev. Dept.	Codes (see Article: Tax-General and Article: Tax-Property)	Forms
Massachusetts	Rev. Dept.	Codes (see Chapters 58-65C)	Forms Form M-4: Withholding Form M-4P: WH Exempt Form 1: Resident rtn
Michigan	Rev. Dept.	Codes (see Chapters 205-211) Income Tax Act of 1967	Forms Form MI-4: Withholding Form MI-1040: resident/Nonresident return		Contacts Income Tax Info: 800-827-4000 Tax Fraud Hotline: 517-636-4157 Collections 517-887-0022 (voice) 866-754-8649
Minnesota	Rev. Dept.	Codes (see Chapters 270-299)	Forms Form M-1: Resident rtn Form M-1NR: Nonresident return
Mississippi	Rev. Dept.	Codes (Title 27)	Forms Form 89-350: Withholding Form 80-105: Resident rtn Form 80-205: Nonres rtn
Missouri	Rev. Dept.	Codes (Title X)	Forms Form MO-W-4: Withholding. Form has EXEMPT option. Form MO-1040: Resident rtn Form MO-1040C: Nonres rtn
Montana	Rev. Dept.	Codes (Title 15)	Forms Form 2: Resident/nonres rtn		Cust Assist: 406-444-6900 Atty Gen Audit: 406-444-4091 (Voice); 406-444-1933 (Fax)
Nebraska	Rev. Dept.	Codes (Chapter 77)	Forms Form 1040: Resident rtn Form 1040+Schedule I: Nonres rtn
Nevada	Rev. Dept.	Codes (see Title 32)	No income tax			No income tax
New Hampshire	Rev. Dept.	Codes (Title V)	No income tax			No income tax
New Jersey	Rev. Dept.	Codes (see Titles 54 and 54A)	Forms Form NJ-W-4: Withholding Form NJ-1040: Residents rtn Form NJ-1040NR: Nonres rtn
New Mexico	Rev. Dept.	Codes (Chapter 7)	Forms
New York	Rev. Dept.	Codes (Tax law)	Forms Form IT-2104: Withholding Form IT-2104-E: WH Exempt Form IT-200: Resident rtn Form IT-203: Nonres rtn		Contact Us Page Telephone Numbers Individual Taxpayer Answer Center Assessments/Collection: 800-835-3554
North Carolina	Rev. Dept.	Codes (see Chapter 105, Article 4)	Forms Form NC-4: Withholding Form D400: Return		Central Examination Section: 919-733-2404 (JC Davenport)
North Dakota	Rev. Dept.	Codes (see Chapter 57)	Forms		State Tax Commissioner: 701-328-2770 (Voice); 701-328-3700 (Fax)
Ohio	Rev. Dept.	Codes (Title LVII)	Forms Form IT-4: Withholding Form IT-1040: Resident rtn		Contacts Page Taxpayer Services: 800-282-1780 Assessments: 888-297-2911 Chief Counsel: 614-466-2166 Commissioner: 614-466-6401 Collections: 614-466-8360 (voice)
Oklahoma	Rev. Dept.	Codes (Title 68)	Forms Form 511: Resident rtn Form 511NR: Nonres rtn		VITA Assist. Center Oklahoma Tax Commission (OTC)
Oregon	Rev. Dept.	Codes (see Title 29, Chapters 305-324)	Forms IRS Form W-4: Withholding Form 40: Full year resident long form Form 40S: Full year resident short form Form 40N: Nonresident		Personal Tax and Compliance Division, 503-945-8481 (Barbara Stoener) Assistance: 503-378-4988 (voice) or 800-356-4222 (inside Oregon) Magistrate: 503-986-5650 (voice)	ODOR address: 955 Center St. NE; Salem, OR 97301-2555
Pennsylvania	Rev. Dept.	Codes (Title 61)	Forms Form Rev-419-AS: WH Exempt Form PA-40: Return
Rhode Island	Rev. Dept.	Codes (Title 44)	Forms Form 1040: Resident rtn Form 1040NR: Nonres rtn
South Carolina	Rev. Dept.	Codes (Title 12)	Forms Form SC1040: Resident rtn Form SC1040+Schedule NR: Nonres rtn
South Dakota	Rev. Dept.	Codes (Title 10)	No income tax			No income tax
Tennessee	Rev. Dept.	Codes (Title 67)	No income tax			No income tax
Texas	Rev. Dept.	Codes (Tax Code)	No income tax			No income tax
Utah	Rev. Dept.	Codes (Title 59)	Forms Form TC-40: Resident/Nonresident Rtn		Main #: 800-662-4335 Contact	Employer deducts. Employees have no say.
Vermont	Rev. Dept.	Codes (Title 32)	Forms Form W-4VT: Withholding. No way to claim EXEMPT Form IT-111: Resident rtn Form IT-113: Nonres rtn
Virginia	Rev. Dept.	Codes (Title 58.1)	Forms Form VA-4: Withholding. No way to claim EXEMPT on the form! Form 760: Resident rtn Form 763: Nonres rtn		Cust. Svc: 804-367-8031 Collections: 804-367-8045 Atty. Gen: 804-786-2071 Examination: 804-440-2538 (Ralph Cantrell)
Washington	Rev. Dept.	Codes (see Titles 82-84)	Forms			No income tax
West Virginia	Rev. Dept.	Codes (see Chapters 11 and 11a) Summary of WV Tax Law Book	Forms Form WV/IT-104: Withholding. Nonresidents are exempt and can claim EXEMPT on the back of the form. Form IT-140: Resident rtn Form IT-140NR/PY: Nonres rtn		Gen. Assist: 304-558-3333 800-982-8297 Commissioner
Wisconsin	Rev. Dept.	Codes (see Chapters 70-79)	Forms Form WT-4: Withholding. No way to claim EXEMPT on the form! Form 1 or 1A: Resident rtn Form 1NPR: Nonres rtn		Taxpayer Assist: 608-266-2772 VITA: 608-266-8949 Attorney. Gen: 608-266-1221 WDOR Off. Spec. Counsel: 608-266-3974 Central Audit (Loreen Plum): 608-266-1241
Wyoming	Rev. Dept.	Codes (Title 39)	No income tax			No income tax

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