17 - TheTaxBook...Feb 14, 2017 · If form or schedule is filed with the federal return, attach...

TheTaxBook™ — 2016 Tax Year States 17-1

17 States

Alabamawww.revenue.alabama.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334-242-1170Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alabama Department of Revenue

P.O. Box 327490, Montgomery AL 36132-7490Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334-242-1170

2016 Filing RequirementsResidents. Individuals must file if:Filing status is: And gross income is at least:Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000Head of Family . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,700MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,500MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,250Part-year residents. Individuals must file if: And gross income while an Filing status is: Alabama resident is at least:Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000Head of Family . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,700MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,500MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,250Nonresidents. 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 FormsResidents 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 in-come while a nonresident). Form 40NR, Alabama Individual Income Tax Return Nonresidents Only.

2016 Alabama Tax Rate ScheduleIf 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 = Tax 501 to 3,000 × 4% minus 10.00 = Tax 3,001 and over × 5% minus 40.00 = Tax

MFJ. If taxable income is:$ 0 to 1,000 × 2% minus $ 0.00 = Tax 1,001 to 6,000 × 4% minus 20.00 = Tax 6,001 and over × 5% minus 80.00 = Tax

Required Federal Attachments• 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.

Return Mailing AddressesForm 40 . . . . . . . . . . . . . . . . . . . . . . . . Alabama Department of RevenueNo payment included P.O. Box 154, Montgomery AL 36135-0001Form 40 . . . . . . . . . . . . . . . . . . . . . . . . Alabama Department of RevenuePayment included P.O. Box 2401, Montgomery AL 36140-0001Form 40NR . . . . . . . . . . . . . . . . . . . Alabama Department of Revenue

P.O. Box 327469, Montgomery AL 36132-7469

Extension InformationAlabama 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 AddressForm 40V . . . . . . . . . . . . . . . . . . . . . . Alabama Department of Revenue

P.O. Box 327467, Montgomery AL 36132-7467

Alaskawww.tax.alaska.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 907-465-2320Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alaska Department of Revenue

P.O. Box 110420, Juneau AK 99811-0420Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 907-465-2320

2016 Filing RequirementsThe state of Alaska does not have an individual income tax.

Arizonawww.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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 602-255-3381In Arizona call . . . . . . . . . . . . . . 800-352-4090

2016 Filing RequirementsResidents, part-year and nonresidents. Individuals must file if: And Arizona AGI Or gross incomeFiling status is: is at least: is at least:Single, MFS, HOH . . . . . . . . . . . . . . . . . . $ 5,500 . . . . . . . . . . . . . . . . . . . . . . . . . $15,000MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,000 . . . . . . . . . . . . . . . . . . . . . . . . . 15,000Gross income includes all income received in the form of money, goods, property, and services that is not exempt from federal tax. Exclude in-come 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 FormsResidents. 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.

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.

17-2 States TheTaxBook™ — 2016 Tax Year

2016 Arizona Tax Rate ScheduleIf 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:

$ 0 to 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:$ 0 to 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 AttachmentsIf filed with the federal return, attach Schedule A.

Return Mailing AddressesReturns without barcodes:No payment . . . . . . . . . . . . . . . . . Arizona Department of Revenueincluded P.O. Box 52138, Phoenix AZ 85072-2138Payment included . . . . . . . . Arizona Department of Revenue

P.O. Box 52016, Phoenix AZ 85072-2016Returns with barcodes:No payment . . . . . . . . . . . . . . . . . Arizona Department of Revenueincluded P.O. Box 29205, Phoenix AZ 85038-9205Payment included . . . . . . . . Arizona Department of Revenue

P.O. Box 29204, Phoenix AZ 85038-9204

Extension InformationTaxpayers 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, Applica-

tion 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 AddressesForm 204 . . . . . . . . . . . . . . . . . . . . . . Arizona Department of RevenueNo payment included P.O. Box 52138, Phoenix AZ 85072-2138Form 204 . . . . . . . . . . . . . . . . . . . . . . Arizona Department of RevenuePayment included P.O. Box 29085, Phoenix AZ 85038-9085

Arkansaswww.arkansas.gov/dfa

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501-682-1100Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Arkansas State Income Tax Forms

P.O. Box 3628, Little Rock AR 72203-3628Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501-682-1100In Arkansas call . . . . . . . . . . . 800-882-9275

2016 Filing RequirementsResidents. Individuals must file if:Filing status is: Gross income is at least:Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,737HOH with 0 or 1 dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,687HOH with 2 or more dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,892MFJ with 0 or 1 dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,794MFJ with 2 or more dependents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,822MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,099QW with 0 or 1 dependents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,687QW 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 FormsResidents. 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%] + $5,021If taxable income is:

$ 0 to 4,299 × .9% minus $ 0.00 = Tax 4,300 to 8,399 × 2.4% minus 64.49 = Tax 8,400 to 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 AttachmentsResidents. 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 AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . Arkansas State Income Tax

P.O. Box 1000, Little Rock AR 72203-1000Tax due . . . . . . . . . . . . . . . . . . . . . . . . Arkansas State Income Tax

P.O. Box 2144, Little Rock AR 72203-2144No 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 AddressForm AR1055 . . . . . . . . . . . . . . . . Individual Income Tax Section

P.O. Box 3628, Little Rock AR 72203-3628

Californiahttp://ftb.ca.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-338-0505Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Franchise Tax Board, Tax Forms Request Unit

P.O. Box 307, Rancho Cordova CA 95741-0307Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-852-5711

2016 Filing RequirementsResidents 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 moreSingle, HH or QW Under age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,597 $ 28,064 $ 36,664 Age 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,147 30,747 37,627

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Number of dependents: 0 1 2 or moreMarried/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 59,777Or, California AGI (federal AGI modified by California adjustments) is more than:Number of dependents: 0 1 2 or moreSingle, HH or QW Under age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,278 $ 24,745 $ 33,345 Age 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,828 27,428 34,308Married/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 53,138RDP: Registered Domestic PartnerNonresidents. 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 FormsResident. 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 ScheduleIf 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:

$ 0 to 8,015 × 1.00% minus $ 0.00 = Tax 8,016 to 19,001 × 2.00% minus 80.15 = Tax 19,002 to 29,989 × 4.00% minus 460.17 = Tax 29,990 to 41,629 × 6.00% minus 1,059.95 = Tax 41,630 to 52,612 × 8.00% minus 1,892.53 = Tax 52,613 to 268,750 × 9.30% minus 2,576.49 = Tax 268,751 to 322,499 × 10.30% minus 5,263.99 = Tax 322,500 to 537,498 × 11.30% minus 8,488.98 = Tax 537,499 and over × 12.30% minus 13,863.96 = Tax

Married/RDP Filing Jointly, QW. If taxable income is:$ 0 to 16,030 × 1.00% minus $ 0.00 = Tax 16,031 to 38,002 × 2.00% minus 160.30 = Tax 38,003 to 59,978 × 4.00% minus 920.34 = Tax 59,979 to 83,258 × 6.00% minus 2,119.90 = Tax 83,259 to 105,224 × 8.00% minus 3,785.06 = Tax 105,225 to 537,500 × 9.30% minus 5,152.97 = Tax 537,501 to 644,998 × 10.30% minus 10,527.97 = Tax 644,999 to 1,074,996 × 11.30% minus 16,977.95 = Tax 1,074,997 and over × 12.30% minus 27,727.91 = Tax

HOH. If taxable income is:$ 0 to 16,040 × 1.00% minus $ 0.00 = Tax 16,041 to 38,003 × 2.00% minus 160.40 = Tax 38,004 to 48,990 × 4.00% minus 920.10 = Tax 48,991 to 60,630 × 6.00% minus 1,899.90 = Tax 60,631 to 71,615 × 8.00% minus 3,112.50 = Tax 71,616 to 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 AttachmentsResidents. 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 fed-eral Schedule A.Part-year and nonresidents. Attach a complete copy of the federal income tax return.

Return Mailing AddressesRefund or . . . . . . . . . . . . . . . . . . . . . Franchise Tax Boardno tax due P.O. Box 942840, Sacramento CA 94240-0002Balance due . . . . . . . . . . . . . . . . Franchise Tax Board

P.O. Box 942867, Sacramento CA 94267-0001

Extension InformationCalifornia 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 AddressForm 3519 . . . . . . . . . . . . . . . . . . . . . Franchise Tax Board

P.O. Box 942867, Sacramento CA 94267-0051

Coloradowww.taxcolorado.com

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303-238-7378Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Colorado Department of Revenue

1375 Sherman Street, Denver CO 80261-0005Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303-238-7378

2016 Filing RequirementsColorado 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 FormsResident, 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 RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.63%

Required Federal AttachmentsNo federal attachments are required.

Return Mailing AddressRefund or no tax due . . . . Colorado Department of Revenue

Denver CO 80261-0005Balance due . . . . . . . . . . . . . . . . Colorado Department of Revenue

Denver CO 80261-0006


Extension InformationColorado 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 AddressForm DR 158-I . . . . . . . . . . . . . . Colorado Department of Revenue

Denver CO 80261-0008

Connecticutwww.ct.gov/drs

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860-297-5962Inside Connecticut . . . . . . . 800-382-9463Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue Services, Forms Unit

450 Columbus Blvd, Ste. 1, Hartford CT 06106-5032Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860-297-5962Inside 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 12,000Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,000Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000Gross 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 FormsResidents. 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.

2016 Connecticut Tax Rate ScheduleIf Connecticut AGI is:• $552,000 or less, use the Connecticut income tax table (exemptions, per-

sonal 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 Con-necticut instructions (exemptions are determined before tax is calculat-ed; 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 10,001 to 50,000 × 5.00% minus 200.00 = Tax 50,001 to 100,000 × 5.50% minus 450.00 = Tax 100,001 to 200,000 × 6.00% minus 950.00 = Tax 200,001 to 250,000 × 6.50% minus 1,950.00 = Tax 250,001 to 500,000 × 6.90% minus 2,950.00 = Tax 500,001 and over × 6.99% minus 3,400.00 = Tax

HOH. If taxable income is:$ 0 to 16,000 × 3.00% minus $ 0.00 = Tax 16,001 to 80,000 × 5.00% minus 320.00 = Tax 80,001 to 160,000 × 5.50% minus 720.00 = Tax 160,001 to 320,000 × 6.00% minus 1,520.00 = Tax 320,001 to 400,000 × 6.50% minus 3,120.00 = Tax 400,001 to 800,000 × 6.90% minus 4,720.00 = Tax 800,001 and over × 6.99% minus 5,440.00 = Tax

Married Filing Jointly, QW. If taxable income is:$ 0 to 20,000 × 3.00% minus $ 0.00 = Tax 20,001 to 100,000 × 5.00% minus 400.00 = Tax 100,001 to 200,000 × 5.50% minus 900.00 = Tax 200,001 to 400,000 × 6.00% minus 1,900.00 = Tax 400,001 to 500,000 × 6.50% minus 3,900.00 = Tax 500,001 to 1,000,000 × 6.90% minus 5,900.00 = Tax 1,000,001 and over × 6.99% minus 6,800.00 = Tax

Required Federal AttachmentsConnecticut does not require any federal attachments.

Return Mailing AddressesForm CT-1040 . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue ServicesRefund, no tax due P.O. Box 2976, Hartford CT 06104-2976Form CT-1040 . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue ServicesBalance due P.O. Box 2977, Hartford CT 06104-2977Form CT-1040NR/PY . . . . . . . . . . . . . . . Department of Revenue ServicesRefund, no tax due P.O. Box 2968, Hartford CT 06104-2968Form CT-1040NR/PY . . . . . . . . . . . . . . . Department of Revenue ServicesBalance due P.O. Box 2969, Hartford CT 06104-2969

Extension Information• Connecticut allows an automatic extension to October 15 if no addi-

tional 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 Exten-

sion 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 AddressesForm CT-1040 EXT . . . . . . . . . . . . . . . . . . Department of Revenue ServicesNo payment included P.O. Box 2976, Hartford CT 06104-2976Form CT-1040 EXT . . . . . . . . . . . . . . . . . . Department of Revenue ServicesPayment included P.O. Box 2977, Hartford CT 06104-2977

Delawarewww.revenue.delaware.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302-577-8200Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-292-7826Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Delaware Division of Revenue

820 N French Street, Wilmington DE 19801Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302-577-8200Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-292-7826

2016 Filing RequirementsResidents. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,200MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,450 60 to 64* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,950 65 and over or blind* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,450 65 and over and blind* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,950Dependent . . . . . . . . . . . . . . . . . Under 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,250on another 60 to 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,250person’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.


Delaware AGI is calculated as federal AGI increased by Delaware addi-tions 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 FormsResidents 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 DateDelaware returns are due April 30.

2016 Delaware Tax Rate ScheduleIf 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 = Tax 2,001 to 5,000 × 2.20% minus 44.00 = Tax 5,001 to 10,000 × 3.90% minus 129.00 = Tax 10,001 to 20,000 × 4.80% minus 219.00 = Tax 20,001 to 25,000 × 5.20% minus 299.00 = Tax 25,001 to 60,000 × 5.55% minus 386.50 = Tax 60,001 and over × 6.60% minus 1,016.50 = 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 AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Delaware Division of Revenue P.O. Box 8710, Wilmington DE 19899-8710Balance due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Delaware Division of Revenue P.O. Box 508, Wilmington DE 19899-0508No 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 Exten-

sion of Time to File Delaware Individual Income Tax Return, to request an extension to October 15.

Extension Mailing AddressesForm 1027 . . . . . . . . . . . . . . . . . . . . . Delaware Division of RevenueNo payment included P.O. Box 8765, Wilmington DE 19899-8765Form 1027 . . . . . . . . . . . . . . . . . . . . . Delaware Division of RevenuePayment included P.O. Box 508, Wilmington DE 19899-0508

District of Columbiaotr.cfo.dc.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202-727-4829Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Office of Tax and Revenue

1101 4th Street SW, Washington DC 20024Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202-727-4829

2016 Filing RequirementsResidents 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 FormResident and part-year resident. Form D-40, Individual Income Tax Return.

2016 District of Columbia Tax Rate ScheduleIf 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:

$ 0 to 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 AddressesForm D-40 . . . . . . . . . . . . . . . . . . . . Office of Tax and Revenuewith payment P.O. Box 96169, Washington, DC 20090-6169Form D-40 . . . . . . . . . . . . . . . . . . . . Office of Tax and Revenuerefund, or no payment P.O. Box 96145, Washington, DC 20090-6145

Extension InformationTo request an extension to October 15, file Form FR-127, Extension of Time to File.

Extension Mailing AddressForm FR-127 . . . . . . . . . . . . . . . . Office of Tax and Revenue

P.O. Box 96018, Washington DC 20090-6018

Floridador.myflorida.com

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-352-3671Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Florida Department of Revenue

5050 W Tennessee Street Tallahassee FL 32399-0100

Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-352-3671

2016 Filing RequirementsThe state of Florida does not have an individual income tax.


Georgiawww.dor.ga.gov

Request forms and instructions:Toll-free . . . . . . . . . . . . . . . . . . . . . . . 877-423-6711Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Georgia Department of Revenue

Taxpayer Services Division 1800 Century Boulevard NE, Atlanta GA 30345

Request tax assistance:Toll-free . . . . . . . . . . . . . . . . . . . . . . . 877-423-6711

2016 Filing RequirementsResidents. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,600MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,600MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65, not blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,200 Under 65, and blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,500 65 or over, not blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,500 65 or over, and blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,800Income 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, and2) 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 FormsResidents, 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 ScheduleIf 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:

$ 0 to 750 × 1% minus $ 0.00 = Tax 751 to 2,250 × 2% minus 7.50 = Tax 2,251 to 3,750 × 3% minus 30.00 = Tax 3,751 to 5,250 × 4% minus 67.50 = Tax 5,251 to 7,000 × 5% minus 120.00 = Tax 7,001 and over × 6% minus 190.00 = Tax

MFJ, HOH, QW. If taxable income is:$ 0 to 1,000 × 1% minus $ 0.00 = Tax 1,001 to 3,000 × 2% minus 10.00 = Tax 3,001 to 5,000 × 3% minus 40.00 = Tax 5,001 to 7,000 × 4% minus 90.00 = Tax 7,001 to 10,000 × 5% minus 160.00 = Tax 10,001 and over × 6% minus 260.00 = Tax

MFS. If taxable income is:$ 0 to 500 × 1% minus $ 0.00 = Tax 501 to 1,500 × 2% minus 5.00 = Tax 1,501 to 2,500 × 3% minus 20.00 = Tax 2,501 to 3,500 × 4% minus 45.00 = Tax 3,501 to 5,000 × 5% minus 80.00 = Tax 5,001 and over × 6% minus 130.00 = Tax

Required Federal Attachments• 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 AddressesForm GA 500 . . . . . . . . . . . . . . . . . . . . . . . . . . . Georgia Department of RevenueRefund Processing Center

P.O. Box 740380, Atlanta, GA 30374-0380Form GA 500 . . . . . . . . . . . . . . . . . . . . . . . . . . . Georgia Department of RevenuePayment included Processing Center

P.O. Box 740399, Atlanta, GA 30374-0399Form GA 500 2D . . . . . . . . . . . . . . . . . . . . . Georgia Department of RevenueRefund Processing Center

P.O. Box 105597, Atlanta, GA 30348-5597Form GA 500 2D . . . . . . . . . . . . . . . . . . . . . Georgia Department of RevenuePayment 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 AddressForm IT-303 . . . . . . . . . . . . . . . . . . Georgia Department of Revenue

Processing Center P.O. Box 740320, Atlanta, GA 30374-0320

Extension Payment Mailing AddressForm IT-560 . . . . . . . . . . . . . . . . . . Georgia Department of Revenue

Processing Center P.O. Box 105198, Atlanta, GA 30348-5198

Hawaiiwww.hawaii.gov/tax

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-222-3229Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 808-587-4242Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Department of Taxation

P.O. Box 259, Honolulu HI 96809-0259Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-222-3229

2016 Filing RequirementsResidents, 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,488HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,356 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,500



Filing status: Age: Gross income exceeds:QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,544 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,688MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,688 One 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,832 Both 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,976Dependents 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 FormsResidents. 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 ScheduleIf 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:

$ 0 to 2,400 × 1.40% minus $ 0.00 = Tax 2,401 to 4,800 × 3.20% minus 42.80 = Tax 4,801 to 9,600 × 5.50% minus 154.00 = Tax 9,601 to 14,400 × 6.40% minus 240.40 = Tax 14,401 to 19,200 × 6.80% minus 297.20 = Tax 19,201 to 24,000 × 7.20% minus 374.40 = Tax 24,001 to 36,000 × 7.60% minus 470.00 = Tax 36,001 to 48,000 × 7.90% minus 578.00 = Tax 48,001 and over × 8.25% minus 746.00 = Tax

MFJ, QW. If taxable income is:$ 0 to 4,800 × 1.40% minus $ 0.00 = Tax 4,801 to 9,600 × 3.20% minus 86.60 = Tax 9,601 to 19,200 × 5.50% minus 307.00 = Tax 19,201 to 28,800 × 6.40% minus 479.80 = Tax 28,801 to 38,400 × 6.80% minus 595.40 = Tax 38,401 to 48,000 × 7.20% minus 748.80 = Tax 48,001 to 72,000 × 7.60% minus 941.00 = Tax 72,001 to 96,000 × 7.90% minus 1,157.00 = Tax 96,001 and over × 8.25% minus 1,493.00 = Tax

HOH. If taxable income is:$ 0 to 3,600 × 1.40% minus $ 0.00 = Tax 3,601 to 7,200 × 3.20% minus 65.20 = Tax 7,201 to 14,400 × 5.50% minus 230.00 = Tax 14,401 to 21,600 × 6.40% minus 359.60 = Tax 21,601 to 28,800 × 6.80% minus 446.80 = Tax 28,801 to 36,000 × 7.20% minus 561.60 = Tax 36,001 to 54,000 × 7.60% minus 706.00 = Tax 54,001 to 72,000 × 7.90% minus 868.00 = Tax 72,001 and over × 8.25% minus 1,120.00 = Tax

Required Federal AttachmentsResidents. 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 AddressesForms N-11 and N-15 . . . Hawaii Department of TaxationRefund, no tax due P.O. Box 3559, Honolulu HI 96811-3559Forms N-11 and N-15 . . . Hawaii Department of TaxationBalance due Attn: Payment Section

P.O. Box 1530, Honolulu HI 96806-1530

Return Due DateHawaii returns are due April 20.

Extension InformationHawaii allows an automatic extension to October 20 without filing an ap-plication. Use Form N-101A, Application for Automatic Extension of Time to File Hawaii Individual Income Tax Return, to make a payment.

Extension Mailing AddressForm N101A . . . . . . . . . . . . . . . . . Hawaii Department of Taxation P.O. Box 1530, Honolulu HI 96806-1530

Idahohttp://tax.idaho.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-972-7660Write . . . . . . . . . . . . . . . . . . . . . . . . . . State Tax Commission, P.O. Box 36, Boise ID 83722Request tax assistance: Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-972-7660 or 208-334-7660

2016 Filing RequirementsResidents. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,050MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20,700 One 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,950 Both 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,200HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,350 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,900Single . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,350 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,900QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,650 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,900Dependents who are claimed on another person’s return must file if Ida-ho 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 nonresi-dent 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 mea-sured before subtracting allowable deductions. Gross income does not include scholarships used for tuition, fees, supplies, books, and equip-ment required for courses leading to a degree.

Idaho Income Tax FormsResidents. 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 ScheduleIf taxable income is:• Less than $100,000, use the Idaho tax table.• $100,000 or more, use the Idaho tax rate schedule.



Single, MFS. If taxable income is:$ 0 to 1,453 × 1.6% minus $ 0.00 = Tax 1,454 to 2,907 × 3.6% minus 29.06 = Tax 2,908 to 4,361 × 4.1% minus 43.60 = Tax 4,362 to 5,815 × 5.1% minus 87.21 = Tax 5,816 to 7,269 × 6.1% minus 145.36 = Tax 7,270 to 10,904 × 7.1% minus 218.05 = Tax 10,905 and over × 7.4% minus 250.76 = Tax

MFJ, HOH, QW. If taxable income is:$ 0 to 2,907 × 1.6% minus $ 0.00 = Tax 2,908 to 5,815 × 3.6% minus 58.14 = Tax 5,816 to 8,723 × 4.1% minus 87.22 = Tax 8,724 to 11,631 × 5.1% minus 174.45 = Tax 11,632 to 14,539 × 6.1% minus 290.76 = Tax 14,540 to 21,809 × 7.1% minus 436.15 = Tax 21,810 and over × 7.4% minus 501.58 = Tax

Required Federal AttachmentsAttach a complete copy of federal income tax return.

Return Mailing AddressForms 40 and 43 . . . . . . . . . . . Idaho State Tax Commission

P.O. Box 56, Boise ID 83756-0056

Extension InformationIdaho allows an automatic extension to October 15 without filing an ap-plication 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 AddressForm 51 . . . . . . . . . . . . . . . . . . . . . . . . Idaho State Tax Commission

P.O. Box 83784, Boise ID 83707-3784

Illinoishttp://tax.illinois.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-356-6302Online . . . . . . . . . . . . . . . . . . . . . . . . . . tax.illinois.gov/taxformsRequest tax assistance:Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-732-8866Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217-782-3336

2016 Filing RequirementsResidents. 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 FormsResidents, 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).

2016 Illinois Tax RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.75%

Required Federal AttachmentsIf claiming subtraction for certain retirement plans, attach Form 1040, page 1.

Return Mailing AddressesForm IL-1040:Refund, no tax due . . . . . . . Illinois Department of Revenue

Springfield IL 62719-0001Balance due . . . . . . . . . . . . . . . . Illinois Department of Revenue

Springfield IL 62726-0001

Extension InformationIllinois allows an automatic extension to October 15 without filing an ap-plication if 100% of tax is paid by April 15. To make a payment, use Form IL-505-I, Automatic Extension Payment.

Payment Voucher Mailing AddressForm IL-505-I . . . . . . . . . . . . . . . . Illinois Department of Revenue

P.O. Box 19005, Springfield IL 62794-9005

Reciprocal AgreementsResidents 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.

Indianawww.in.gov/dor/

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317-615-2581Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indiana Department of Revenue

100 N Senate Avenue, Indianapolis IN 46204Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317-232-2240

2016 Filing RequirementsResidents. 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 FormsResident. 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 RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.3%

Required Federal AttachmentsIf form or schedule is filed with the federal return, enclose Schedule R and Form 1045.

Return Mailing AddressesForms IT-40, IT-40PNR.. . . Indiana Department of RevenueWith payment P.O. Box 7224, Indianapolis, IN 46207-7224Forms IT-40, IT-40PNR.. . . Indiana Department of RevenueRefund, no tax due P.O. Box 40, Indianapolis, IN 46206-0040


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 AddressForm 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.

Iowawww.iowa.gov/tax

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515-281-7239Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-532-1531Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Iowa Department of Revenue

P.O. Box 10457, Des Moines IA 50306-0457Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515-281-3114Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-367-3388

2016 Filing RequirementsResidents and part-year residents. Individuals must file if:Filing status: Iowa net income exceeds: Under 65 Age 65 or olderSingle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000 . . . . . . . . . . . . . . . $ 24,000Filing status other than single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,500 . . . . . . . . . . . . . . . $ 32,000Residents 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 Se-curity phase-out amount from line 11 of the Iowa Social Security work-sheet must be added back.

Iowa Income Tax FormsResidents, part-year and nonresidents. Form IA 1040, Iowa Individual Income Tax Form.Part-year and nonresidents. Form IA 126, Iowa Nonresident and Part-Year Resident Credit (attachment to IA 1040).

Required Federal AttachmentsResidents. 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 ScheduleIf 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% minus $ 0.00 = Tax 1,555 to 3,108 × 0.72% minus 5.59 = Tax 3,109 to 6,216 × 2.43% minus 58.64 = Tax 6,217 to 13,986 × 4.50% minus 187.31 = Tax 13,987 to 23,310 × 6.12% minus 380.32 = Tax 23,311 to 31,080 × 6.48% minus 464.24 = Tax 31,081 to 46,620 × 6.80% minus 563.70 = Tax 46,621 to 69,930 × 7.92% minus 1,085.84 = Tax 69,931 and over × 8.98% minus 1,827.10 = Tax

Return Due DateIowa returns are due April 30.

Return Mailing AddressesForm IA 1040Refund, 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 InformationIowa allows an automatic extension to October 31, 2017, without an ap-plication 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 AddressForm IA 1040V . . . . . . . . . . . . . . Iowa Department of Revenue

Iowa Income Tax—Document Processing P.O. Box 9187, Des Moines IA 50306-9187

Reciprocal AgreementsIowa 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.

Kansashttp://ksrevenue.org

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 785-296-4937Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxpayer Assistance Center

Docking State Office Building 915 SW Harrison Street, Topeka KS 66625-2007

Online . . . . . . . . . . . . . . . . . . . . . . . . . . www.ksrevenue.org/formsii.htmlRequest tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 785-368-8222 Fax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 785-291-3614

2016 Filing RequirementsResidents. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,950MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . 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) . . . . . . . . . . . 14,800HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,000 65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,850 65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,700MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,000 65 or older or blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,700 65 or older and blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,400



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 FormsResidents, 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 ScheduleIf 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:

$ 0 to 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:$ 0 to 5,000 × 0.0% minus $ 0.00 = Tax 5,001 to 15,000 × 2.7% minus 0.00 = Tax 15,001 and over × 4.6% minus 285.00 = Tax

Required Federal AttachmentsNo federal attachments required if Kansas address on return. Attach federal income tax return if non-Kansas address on return.

Return Mailing AddressForm K-40 . . . . . . . . . . . . . . . . . . . . . Individual Income Tax/Food Sales Tax

Kansas Department of Revenue 915 SW Harrison Street, Topeka KS 66699-1000

Extension InformationKansas 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 pay-ment. Attach a copy of Form 4868 to the Kansas return. No extension is required if receiving a refund.

Payment Voucher Mailing AddressForm K-40V . . . . . . . . . . . . . . . . . . Kansas Income Tax/Food Sales Tax

Kansas Department of Revenue 915 SW Harrison Street, Topeka KS 66699-1000

Kentuckywww.revenue.ky.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 502-564-3658 Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forms, Kentucky Department of Revenue

P.O. Box 518, Frankfort KY 40620-0518Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 502-564-4581

2016 Filing RequirementsResidents. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,880Two . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,020Three . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,160Four or more. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,300

Chart B Filing status: Kentucky AGI exceeds:Single under age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,960Single age 65 or over or blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,960Single age 65 or over and blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,460Husband and wife both under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,460Husband and wife one 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,460Husband and wife both 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,760

Residents must also file if they receive gross receipts from self-employ-ment in excess of modified gross income for family size in Chart A (with-out regard to Kentucky AGI in Chart B).

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 in-terest from non-Kentucky municipal bonds and lump-sum pension distribu-tions not included in federal AGI, or Kentucky AGI adjusted to include lump-sum 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 FormsResidents. 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 ScheduleIf 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:

$ 0 to 3,000 × 2.0% minus $ 0.00 = Tax 3,001 to 4,000 × 3.0% minus 30.00 = Tax 4,001 to 5,000 × 4.0% minus 70.00 = Tax 5,001 to 8,000 × 5.0% minus 120.00 = Tax 8,001 to 75,000 × 5.8% minus 184.00 = Tax 75,001 and over × 6.0% minus 334.00 = Tax

Required Federal AttachmentsResidents:• Attach a complete copy of the federal income tax return if farm, busi-

ness 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 AddressesForms 740, 740-NP . . . . . . . Kentucky Department of RevenueRefund, no tax due P.O. Box 856970, Louisville KY 40285-6970Forms 740, 740-NP . . . . . . . Kentucky Department of RevenueBalance 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 AddressForm 40A102 . . . . . . . . . . . . . . . . Kentucky Department of Revenue

P.O. Box 1190, Frankfort KY 40602-1190

Reciprocal AgreementsResidents 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.


Louisianarevenue.louisiana.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225-219-2113Toll-free . . . . . . . . . . . . . . . . . . . . . . . 888-829-3071Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Louisiana Department of Revenue

617 N Third Street, Baton Rouge LA 70802-5428Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225-219-0102

2016 Filing RequirementsResidents. 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 Louisi-ana-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 FormsResidents. 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 ScheduleLouisiana residents must use tax tables to determine tax liability. The tables include the following rates.

Single, MFS, HOH. If taxable income is:$ 0 to 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 = TaxMFJ, QW. If taxable income is: 0 to 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,500MFJ, HOH or QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $9,000The tables also include an exemption for each of the following.Each dependent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000Each taxpayer and/or spouse age 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000Each taxpayer and/or spouse who is blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000Louisiana 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 AttachmentsAttach 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 AddressesForms IT-540, IT-540BRefund, no tax due . . . . . . . Louisiana Department of Revenue

P.O. Box 3440, Baton Rouge LA 70821-3440Balance Due . . . . . . . . . . . . . . . . Louisiana Department of Revenue

P.O. Box 3550, Baton Rouge LA 70821-3550

Return Due DateLouisiana returns are due May 15.

Extension InformationTo 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.

Mainewww.maine.gov/revenue

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207-624-7894Online . . . . . . . . . . . . . . . . . . . . . . . . . . www.maine.gov/revenue/formsTax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207-626-8475

2016 Filing RequirementsResidents. 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, plus2) 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,550MFJ, QW . . . . . . . . . . . . . . . . . . . . . . . . . $23,200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,250HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $17,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,550MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $11,600 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,250Part-year residents. Individuals must file if they have taxable Maine-source 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 FormsResidents, “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, Part-

Year 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 ScheduleIf 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


Required Federal AttachmentsResidents. 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 AddressesForm 1040MERefund . . . . . . . . . . . . . . . . . . . . . . . . . Maine Revenue Services

P.O. Box 1066, Augusta ME 04332-1066Balance due . . . . . . . . . . . . . . . Maine Revenue Servicesno tax due P.O. Box 1067, Augusta ME 04332-1067

Extension InformationMaine allows an automatic extension to October 15 without filing an ap-plication. Use Form 1040EXT-ME, Extension Payment Voucher for Indi-vidual 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 RefundThe 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.

Marylandwww.marylandtaxes.com

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410-260-7951Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Comptroller of Maryland

Revenue Administration Division Annapolis MD 21411-0001

Request tax assistance: Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410-260-7980Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-638-2937

2016 Filing RequirementsResidents 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,900MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20,700 One spouse 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,950 Both spouses 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,200MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . Any age. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,050HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,350 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,900QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,650 65 or over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,900Nonresidents. 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 in-creased by Maryland additions to income.Maryland gross income for dependent taxpayers is total federal income increased by Maryland additions and decreased by Maryland subtrac-tions.

Maryland Income Tax FormsResidents and part-year residents. Form 502, Maryland Resident Income Tax Return.Nonresidents. Form 505, Maryland Nonresident Income Tax Return.

2016 Maryland Tax Rate ScheduleIf 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:

$ 0 to 1,000 × 2.00% minus $ 0.00 = Tax 1,001 to 2,000 × 3.00% minus 10.00 = Tax 2,001 to 3,000 × 4.00% minus 30.00 = Tax 3,001 to 100,000 × 4.75% minus 52.50 = Tax 100,001 to 125,000 × 5.00% minus 302.50 = Tax 125,001 to 150,000 × 5.25% minus 615.00 = Tax 150,001 to 250,000 × 5.50% minus 990.00 = Tax 250,001 and over × 5.75% minus 1,615.00 = Tax

MFJ, HOH, QW. If taxable income is:$ 0 to 1,000 × 2.00% minus $ 0.00 = Tax 1,001 to 2,000 × 3.00% minus 10.00 = Tax 2,001 to 3,000 × 4.00% minus 30.00 = Tax 3,001 to 150,000 × 4.75% minus 52.50 = Tax 150,001 to 175,000 × 5.00% minus 427.50 = Tax 175,001 to 225,000 × 5.25% minus 865.00 = Tax 225,001 to 300,000 × 5.50% minus 1,427.50 = Tax 300,001 and over × 5.75% minus 2,177.50 = Tax

Required Federal AttachmentsNo federal attachments are required.

Return Mailing AddressForms 502, 505 . . . . . . . . . . . . . Comptroller of Marylandwithout payment Revenue Administration Division

110 Carroll Street, Annapolis MD 21411-0001Forms 502, 505 . . . . . . . . . . . . . Comptroller of Marylandwith 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 In-

come Tax Return, to request an extension to October 15, or if no federal extension is filed, or tax is due.

Extension Mailing AddressForms 502E . . . . . . . . . . . . . . . . . . . Comptroller of Maryland

Revenue Administration Division 110 Carroll Street, Annapolis MD 21411-0001

Reciprocal AgreementsResidents of District of Columbia, Pennsylvania, Virginia, and West Virgin-ia are not required to file a Maryland return if the only source of Maryland income is from wages.

Massachusettswww.mass.gov/dor

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617-887-6367Inside Massachusetts . . 800-392-6089Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts Department of Revenue

P.O. Box 7011, Boston MA 02204Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617-887-6367Inside Massachusetts . . 800-392-6089

2016 Filing RequirementsResidents 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 Massachu-setts-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.


Massachusetts Income Tax FormsResidents. 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 RateIncome 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 AttachmentsIf form is filed with the federal return, enclose Schedules C and F.

Return Mailing AddressesReturns without barcodes:Refund . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts Department of Revenue

P.O. Box 7000, Boston MA 02204-7000Balance due . . . . . . . . . . . . . . . . Massachusetts Department of Revenue

P.O. Box 7003, Boston MA 02204-7003Returns with barcodes:Refund . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts Department of Revenue

P.O. Box 7001, Boston MA 02204-7001Balance due . . . . . . . . . . . . . . . . Massachusetts Department of Revenue

P.O. Box 7002, Boston MA 02204-7002

Extension Information 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 AddressForm M-4868 . . . . . . . . . . . . . . . . Massachusetts Department of Revenue

P.O. Box 7070, Boston MA 02204-7070

Michiganwww.michigan.gov/taxes

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517-636-4486Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Michigan Department of Treasury

Lansing MI 48922Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517-636-4486

2016 Filing RequirementsResidents 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 FormsResidents, part-year and nonresidents. Form MI-1040, Michigan Individual Income Tax Return.

Part-year and nonresidents. Schedule NR, Nonresident and Part-Year Resident Schedule (attachment to Form MI-1040).

2016 Michigan Tax RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.25%

Required Federal AttachmentsIf 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 AddressesRefund, no tax due . . . . . . . Michigan Department of Treasury

Lansing MI 48956Balance due . . . . . . . . . . . . . . . . Michigan Department of Treasury

Lansing MI 48929

Extension Information• 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 AddressForm 4 . . . . . . . . . . . . . . . . . . . . . . . . . . Michigan Department of Treasury

P.O. Box 30774, Detroit MI 48909

Reciprocal AgreementsResidents 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.

Minnesotawww.revenue.state.mn.us

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 651-296-3781 or 800-652-9094Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Minnesota Tax Forms

Mail Station 1421, St. Paul MN 55146-1421Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 651-296-3781 or 800-652-9094

2016 Filing RequirementsResidents. 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, plus2) 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 part-

nership 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 FormsResidents, part-year and nonresidents. Form M1, Minnesota Individual Income Tax.Part-year and nonresidents. Schedule M1NR, Nonresidents/Part-Year Residents (attachment to Form M1).


2016 Minnesota Tax Rate ScheduleIf 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:

$ 0 to 25,180 × 5.35% minus $ 0.00 = Tax 25,181 to 82,740 × 7.05% minus 428.06 = Tax 82,741 to 155,650 × 7.85% minus 1,089.98 = Tax 155,651 and over × 9.85% minus 4,202.98 = Tax

MFJ, QW. If taxable income is:$ 0 to 36,820 × 5.35% minus $ 0.00 = Tax 36,821 to 146,270 × 7.05% minus 625.94 = Tax 146,271 to 259,420 × 7.85% minus 1,796.10 = Tax 259,421 and over × 9.85% minus 6,984.50 = Tax

MFS. If taxable income is:$ 0 to 18,410 × 5.35% minus $ 0.00 = Tax 18,411 to 73,140 × 7.05% minus 312.97 = Tax 73,141 to 129,710 × 7.85% minus 898.09 = Tax 129,711 and over × 9.85% minus 3,492.29 = Tax

HOH. If taxable income is:$ 0 to 31,010 × 5.35% minus $ 0.00 = Tax 31,011 to 124,600 × 7.05% minus 527.17 = Tax 124,601 to 207,540 × 7.85% minus 1,523.97 = Tax 207,540 and over × 9.85% minus 5,674.77 = Tax

Required Federal AttachmentsEnclose a complete copy of federal income tax return.

Return Mailing AddressForm M-1 . . . . . . . . . . . . . . . . . . . . . Minnesota Individual Income Tax Mail Station 0010, St. Paul MN 55145-0010

Extension InformationMinnesota allows an automatic extension to October 15 without an ap-plication if no tax is due.

Payment VoucherA 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.

Reciprocal AgreementsFull-year residents of Michigan and North Dakota with only wage income are not subject to Minnesota tax.

Property Tax RefundMinnesota requires a separate return, M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, for renters/home-owners eligible for a property tax refund.

Mississippiwww.dor.ms.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601-923-7700Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . State Tax Commission, Income Tax Division

P.O. Box 1033, Jackson MS 39215-1033Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601-923-7700

2016 Filing RequirementsResidents. 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.

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 FormsResidents. 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 ScheduleAll Filing Statuses. If taxable income is:

$ 0 to 5,000 × 3% minus $ 0.00 = Tax 5,001 to 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 AttachmentsIf form or schedule is filed with federal return, attach Schedules C, D, E and F and Forms 2106, 2555, 3903, and 4684.

Return Mailing AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . Office of Revenue

P.O. Box 23058, Jackson MS 39225-3058Balance due . . . . . . . . . . . . . . . . Office of Revenueno tax due P.O. Box 23050, Jackson MS 39225-3050

Extension InformationMississippi 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 AddressForm 80-106 . . . . . . . . . . . . . . . . . Office of Revenue

P.O. Box 23192, Jackson MS 39225-3192

Missouridor.mo.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573-751-3505Write . . . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue, Customer Service Division

P.O. Box 2200, Jefferson City MO 65105-2200Request 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 FormsResidents, 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 ScheduleIf 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.


All Filing Statuses. If taxable income is:$ 100 to 1,000 × 1.5% minus $ 0.00 = Tax 1,001 to 2,000 × 2.0% minus 5.00 = Tax 2,001 to 3,000 × 2.5% minus 15.00 = Tax 3,001 to 4,000 × 3.0% minus 30.00 = Tax 4,001 to 5,000 × 3.5% minus 50.00 = Tax 5,001 to 6,000 × 4.0% minus 75.00 = Tax 6,001 to 7,000 × 4.5% minus 105.00 = Tax 7,001 to 8,000 × 5.0% minus 140.00 = Tax 8,001 to 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.

Required Federal AttachmentsAttach 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 AddressesReturns without barcodes:Refund, no tax due . . . . . . . Department of Revenue

P.O. Box 500, Jefferson City MO 65106-0500Balance due . . . . . . . . . . . . . . . . Department of Revenue

P.O. Box 329, Jefferson City MO 65107-0329Returns with barcodes:Refund, no tax due . . . . . . . Department of Revenue

P.O. Box 3222, Jefferson City MO 65105-3222Balance 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 taxpay-er has tax due, needs a Missouri extension but not a federal extension, or needs an extension beyond the federal automatic extension period.

Extension Mailing AddressForm MO-60 . . . . . . . . . . . . . . . . . Department of Revenue

P.O. Box 3400, Jefferson City MO 65105-3400

Montanarevenue.mt.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406-444-6900 or 866-859-2254Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 RequirementsResidents, 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,840HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,920 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,300

MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,920 One spouse 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,300 Both spouses 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,680Increase federal gross income threshold by $2,380 if eligible for blind exemption.*Exclude unemployment compensation from federal gross income.

Montana Income Tax FormsResidents, 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 ScheduleAll Filing Statuses. If taxable income is:

$ 0 to 2,900 × 1.0% minus $ 0.00 = Tax 2,901 to 5,100 × 2.0% minus 29.00 = Tax 5,101 to 7,800 × 3.0% minus 80.00 = Tax 7,801 to 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.

Required Federal AttachmentsResidents. 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 pay-ments 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 AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue

P.O. Box 6577, Helena MT 59604-6577Balance due . . . . . . . . . . . . . . . . Department of Revenue

P.O. Box 6308, Helena MT 59604-6308

Extension InformationMontana 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 liabil-ity and the payment coupon, Individual Income Tax Payment Coupon, to make a payment.

Payment Form Mailing AddressPayment coupon . . . . . . . . . . Montana Department of Revenue

P.O. Box 6308, Helena MT 59604-6308Reciprocal agreements: Residents of North Dakota are not required to file a Montana return if the only source of Montana income is wages.

Nebraskawww.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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402-471-5729Inside Nebraska . . . . . . . . . . 800-742-7474and Iowa

2016 Filing RequirementsResidents, 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.


Nebraska Form To FileResidents, 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 ScheduleIf 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:

$ 0 to 3,060 × 2.46% minus $ 0.00 = Tax 3,061 to 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:$ 0 to 6,120 × 2.46% minus $ 0.00 = Tax 6,121 to 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:$ 0 to 5,710 × 2.46% minus $ 0.00 = Tax 5,711 to 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 ScheduleUse 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% . . . . . . . . . . . $ 259,400 290,001 to 443,100 . . . . . . . . . . . . . $ 134.03 + 0.333% . . . . . . . . . . . . 290,000 443,101 to 555,300 . . . . . . . . . . . . . . 643.85 + 0.183% . . . . . . . . . . . . 443,100 555,301 and over . . . . . . . . . . . . . . . . . . . . 849.18MFJ/QW$ 311,301 to 372,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.438% . . . . . . . . . . . $ 311,300 372,501 to 678,600 . . . . . . . . . . . . . $ 268.06 + 0.333% . . . . . . . . . . . . 372,500 678,601 to 903,100 . . . . . . . . . . . . . . 1,287.37 + 0.183% . . . . . . . . . . . . 678,600 903,101 and over . . . . . . . . . . . . . . . . . . . . 1,698.21HOH$ 285,351 to 342,450 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.438% . . . . . . . . . . . $ 285,350 342,451 to 579,250 . . . . . . . . . . . . . $ 250.10 + 0.333% . . . . . . . . . . . . 342,450 579,251 to 724,150 . . . . . . . . . . . . . . 1,038.64 + 0.183% . . . . . . . . . . . . 579,250 724,151 and over . . . . . . . . . . . . . . . . . . . . 1,303.81MFS$ 155,651 to 186,250 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.438% . . . . . . . . . . . $ 155,650 186,251 to 339,350 . . . . . . . . . . . . . $ 134.03 + 0.333% . . . . . . . . . . . . 186,250 339,351 to 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 AddressesRefund, no tax due . . . . . . . Nebraska Department of Revenue

P.O. Box 98912, Lincoln NE 68509-8912Balance due . . . . . . . . . . . . . . . . Nebraska Department of Revenue

P.O. Box 98934, Lincoln NE 68509-8934


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.

Extension Mailing AddressForm 4868N . . . . . . . . . . . . . . . . . . Nebraska Department of Revenue

P.O. Box 94818, Lincoln NE 68509-4818

Nevadatax.nv.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775-684-2000 or 866-962-3707Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nevada Department of Taxation

1550 E College Parkway, Carson City NV 89706Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775-684-2000 or 866-962-3707

2016 Filing RequirementsThe state of Nevada does not have an individual income tax.

New Hampshirewww.revenue.nh.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 603-230-5000Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue

P.O. Box 637, Concord NH 03302-0637Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 603-230-5000

2016 Filing RequirementsResidents and part-year residents. Individuals must file if:Filing status: Taxable interest and/or dividend income exceeds:Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,400Married/Civil Union filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,800

New Hampshire Individual Tax FormsIndividuals who are New Hampshire residents for any part of the tax year: Form DP-10, Interest and Dividends Tax Return.

2016 New Hampshire Tax RateInterest and dividend tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.0%

Required Federal AttachmentsNo federal attachments required.

Return Mailing AddressForm 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, Ap-plication for 7-Month Extension of Time to File Interest and Dividends Tax Return, to make payments.

Extension Mailing AddressForm DP-59-A . . . . . . . . . . . . . . NH Department of Revenue Administration

Document Processing Division P.O. Box 1265, Concord NH 03302-1265

New Jerseywww.state.nj.us/treasury/taxation

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609-826-4400 NJ, NY, PA, DE, MD . . . . . . 800-323-4400Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . New Jersey Division of Taxation

Taxpayer Forms Service P.O. Box 269, Trenton NJ 08646-0269

Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609-292-6400NJ, NY, PA, DE, MD . . . . . . 800-323-4400


2016 Filing RequirementsResidents and part-year residents. Individuals must file if:Filing status: Gross income from all sources exceeds:Single, Married/CU partner filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,000Married/CU partner filing jointly, HOH, QW/surviving CU partner . . . $ 20,000Gross income is taxable income after exclusions but before personal ex-emptions 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 FormsResidents and part-year residents. Form NJ-1040, Income Tax—Resident Return.Nonresidents (and part-year residents who receive New Jersey-source income while a nonresident). Form NJ-1040NR, Income Tax—Nonresident Return.

2016 New Jersey Tax Rate ScheduleIf 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:

$ 0 to 20,000 × 1.400% minus $ 0.00 = Tax 20,001 to 35,000 × 1.750% minus 70.00 = Tax 35,001 to 40,000 × 3.500% minus 682.50 = Tax 40,001 to 75,000 × 5.525% minus 1,492.50 = Tax 75,001 to 500,000 × 6.370% minus 2,126.25 = Tax 500,001 and over × 8.970% minus 15,126.25 = Tax

Married/CU Partner Filing Jointly, HOH, QW/Surviving CU Partner. If taxable income is:

$ 0 to 20,000 × 1.400% minus $ 0.00 = Tax 20,001 to 50,000 × 1.750% minus 70.00 = Tax 50,001 to 70,000 × 2.450% minus 420.00 = Tax 70,001 to 80,000 × 3.500% minus 1,154.50 = Tax 80,001 to 150,000 × 5.525% minus 2,775.00 = Tax 150,001 to 500,000 × 6.370% minus 4,042.50 = Tax 500,001 and over × 8.970% minus 17,042.50 = Tax

Required Federal AttachmentsIf 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 AddressesForm NJ1040 . . . . . . . . . . . . . . . . New Jersey Division of TaxationRefund, no tax due P.O. Box 555, Trenton NJ 08647-0555Form NJ1040 . . . . . . . . . . . . . . . . New Jersey Division of TaxationBalance due P.O. Box 111, Trenton NJ 08645-0111Form NJ1040NR . . . . . . . . . . . New Jersey Division of Taxation

P.O. Box 244, Trenton NJ 08646-0244

Extension InformationTo 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 AddressForm NJ-630 . . . . . . . . . . . . . . . . New Jersey Division of Taxation

P.O. Box 282, Trenton NJ 08646-0282

Reciprocal AgreementsCompensation paid to New Jersey residents employed in Pennsylvania is not subject to Pennsylvania income tax.

New Mexicowww.tax.newmexico.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505-841-6352Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . New Mexico Taxation and Revenue Department

P.O. Box 25122, Santa Fe NM 87504-5122Email . . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505-841-6352

2016 Filing RequirementsResidents. 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 FormsResidents, part-year and nonresidents. Form PIT-1, New Mexico Personal Income Tax.Part-year and nonresidents. Form PIT-B, NM Allocation and Apportion-ment of Income Schedule (attachment to Form PIT-1).

2016 New Mexico Tax Rate ScheduleIf 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:

$ 0 to 5,500 × 1.7% minus $ 0.00 = Tax 5,501 to 11,000 × 3.2% minus 82.50 = Tax 11,001 to 16,000 × 4.7% minus 247.50 = Tax 16,001 and over × 4.9% minus 279.50 = Tax

MFJ, HOH, QW. If taxable income is:$ 0 to 8,000 × 1.7% minus $ 0.00 = Tax 8,001 to 16,000 × 3.2% minus 120.00 = Tax 16,001 to 24,000 × 4.7% minus 360.00 = Tax 24,001 and over × 4.9% minus 408.00 = Tax

MFS. If taxable income is:$ 0 to 4,000 × 1.7% minus $ 0.00 = Tax 4,001 to 8,000 × 3.2% minus 60.00 = Tax 8,001 to 12,000 × 4.7% minus 180.00 = Tax 12,001 and over × 4.9% minus 204.00 = Tax

Required Federal AttachmentsIf the IRS grants an additional extension, attach a copy of the approved federal extension.

Return Mailing AddressesRefund, no tax due . . . . . . . Taxation and Revenue Department P.O. Box 25122, Santa Fe NM 87504-5122Balance due . . . . . . . . . . . . . . . . Taxation and Revenue Department P.O. Box 8390, Santa Fe NM 87504-8390


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 AddressForm RPD-41096 . . . . . . . . . . . Revenue Processing Division

P.O. Box 630, Santa Fe NM 87504-0630

Payment Mailing AddressForm PIT-EXT . . . . . . . . . . . . . . . Taxation and Revenue Department

P.O. Box 8390, Santa Fe NM 87504-8390


New Yorkwww.tax.ny.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518-457-5431Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . NYS Tax Department

W.A. Harriman Campus, Albany NY 12227Online . . . . . . . . . . . . . . . . . . . . . . . . . . www.tax.ny.gov/formsRequest 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 pluswould have been: New York additions exceed:Single and can be claimed as dependent

on another person’s return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,100Federal filing status Federal AGI pluswould have been: New York additions exceed:MFJ, MFS, HOH, QW or Single and cannot be

claimed as dependent on another person’s return . . . . . . . . . . . . . . . . . . . . . . 4,000Residents 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,100Single and cannot be claimed as dependent

on another person’s return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,950MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,950MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,950HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,150QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,950Part-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 FormsResidents. 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 ScheduleIf 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 work-sheets 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:

$ 0 to 17,050 × 4.00% minus $ 0.00 = Tax 17,051 to 23,450 × 4.50% minus 85.25 = Tax 23,451 to 27,750 × 5.25% minus 261.13 = Tax 27,751 to 42,750 × 5.90% minus 441.51 = Tax 42,751 to 160,500 × 6.45% minus 676.64 = Tax 160,501 to 321,050 × 6.65% minus 997.64 = Tax 321,051 to 2,140,900 × 6.85% minus 1,639.74 = Tax 2,141,901 and over × 8.82% minus 43,815.47 = Tax

Single, MFS. If taxable income is:$ 0 to 8,450 × 4.00% minus $ 0.00 = Tax 8,451 to 11,650 × 4.50% minus 42.25 = Tax 11,651 to 13,850 × 5.25% minus 129.63 = Tax 13,851 to 21,300 × 5.90% minus 219.66 = Tax 21,301 to 80,150 × 6.45% minus 336.81 = Tax 80,151 to 214,000 × 6.65% minus 497.11 = Tax 214,001 to 1,070,350 × 6.85% minus 925.11 = Tax 1,070,351 and over × 8.82% minus 21,011.01 = Tax

HOH. If taxable income is:$ 0 to 12,750 × 4.00% minus $ 0.00 = Tax 12,751 to 17,550 × 4.50% minus 63.75 = Tax 17,551 to 20,800 × 5.25% minus 195.38 = Tax 20,801 to 32,000 × 5.90% minus 330.58 = Tax 32,001 to 106,950 × 6.45% minus 506.58 = Tax 106,951 to 267,500 × 6.65% minus 720.48 = Tax 267,501 to 1,605,650 × 6.85% minus 1,255.48 = Tax 1,605,651 and over × 8.82% minus 32,886.79 = Tax

2016 New York CITY Tax Rate ScheduleIf 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:


Single, MFS. If taxable income is:$ 0 to 12,000 × 2.907% minus $ 0.00 = Tax 12,001 to 25,000 × 3.534% minus 75.08 = Tax 25,001 to 50,000 × 3.591% minus 89.75 = Tax 50,001 to 500,000 × 3.648% minus 118.00 = Tax 500,001 and over × 3.876% minus 1,258.00 = Tax

HOH. If taxable income is:$ 0 to 14,400 × 2.907% minus $ 0.00 = Tax 14,401 to 30,000 × 3.534% minus 89.90 = Tax 30,001 to 60,000 × 3.591% minus 107.30 = Tax 60,001 to 500,000 × 3.648% minus 141.80 = Tax 500,001 and over × 3.876% minus 1,282.00 = Tax

Return Mailing AddressesWith payment . . . . . . . . . . . . . . State Processing Center

P.O. Box 15555, Albany NY 12212-5555Without payment . . . . . . . . . State Processing Center

P.O. Box 61000, Albany NY 12261-0001

Extension InformationTo 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 AddressesForm IT-370 . . . . . . . . . . . . . . . . . . Extension RequestWith payment P.O. Box 4125, Binghamton NY 13902-4125Forms IT-370 . . . . . . . . . . . . . . . . Extension Request—NRWithout payment P.O. Box 4126, Binghamton NY 13902-4126


North Carolinawww.dornc.com

Request forms and instructions:Toll-free . . . . . . . . . . . . . . . . . . . . . . . 877-252-3052Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . North Carolina Department of Revenue

P.O. Box 25000, Raleigh NC 27640Request tax assistance:Toll-free . . . . . . . . . . . . . . . . . . . . . . . 877-252-3052

2016 Filing RequirementsStandard deduction. The standard deduction for North Carolina taxpay-ers is as follows.Filing Status Standard DeductionSingle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,250MFJ, QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,500MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,250HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,200Personal exemptions. North Carolina no longer allows a personal ex-emption 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 in-

come from all sources equals or exceeds resident filing requirements.

North Carolina Income Tax FormsResidents, 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 RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.75%

Required Federal AttachmentsAttach a copy of federal income tax return unless federal return reflects a North Carolina address or is filed electronically.

Return Mailing AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . North Carolina Department of Revenue

P.O. Box R, Raleigh NC 27634-0001Balance 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 AddressForm D-410 . . . . . . . . . . . . . . . . . . . North Carolina Department of Revenue

P.O. Box 25000, Raleigh NC 27640-0635Or file Form D-410 online at www.dornc.com

North Dakotawww.nd.gov/tax

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 701-328-1243 or 877-328-7088Write . . . . . . . . . . . . . . . . . . . . . . . . . . Office of State Tax Commissioner

600 E Boulevard Avenue, Bismarck ND 58505-0599Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 701-328-1247Toll-free . . . . . . . . . . . . . . . . . . . . . 877-328-7088

2016 Filing RequirementsResidents. 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.

North Dakota Income Tax FormsResidents, 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 ScheduleIf 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 = Tax 37,651 to 91,150 × 2.04% minus 353.91 = Tax 91,151 to 190,150 × 2.27% minus 563.56 = Tax 190,151 to 413,350 × 2.64% minus 1,267.12 = Tax 413,351 and over × 2.90% minus 2,341.83 = Tax

MFJ, QW. If taxable income is:$ 0 to 62,900 × 1.10% minus $ 0.00 = Tax 62,901 to 151,900 × 2.04% minus 591.26 = Tax 151,901 to 231,450 × 2.27% minus 940.63 = Tax 231,451 to 413,350 × 2.64% minus 1,797.00 = Tax 413,351 and over × 2.90% minus 2,871.71 = Tax

MFS. If taxable income is:$ 0 to 31,450 × 1.10% minus $ 0.00 = Tax 31,451 to 75,950 × 2.04% minus 295.63 = Tax 75,951 to 115,725 × 2.27% minus 470.32 = Tax 115,726 to 206,675 × 2.64% minus 898.50 = Tax 206,676 and over × 2.90% minus 1,435.86 = Tax

HOH. If taxable income is:$ 0 to 50,400 × 1.10% minus $ 0.00 = Tax 50,401 to 130,150 × 2.04% minus 473.76 = Tax 130,151 to 210,800 × 2.27% minus 773.11 = Tax 210,801 to 413,350 × 2.64% minus 1,553.07 = Tax 413,351 and over × 2.90% minus 2,627.78 = Tax

Required Federal AttachmentsAttach a complete copy of federal income tax return.

Return Mailing AddressForms ND-1 . . . . . . . . . . . . . . . . . . State Tax Commissioner

P.O. Box 5621, Bismarck ND 58506-5621


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 AddressForm 101 . . . . . . . . . . . . . . . . . . . . . . Office of State Tax Commissioner

600 E Boulevard Avenue, Department 127 Bismarck ND 58505-0599

Payment Mailing AddressForm ND-1EXT . . . . . . . . . . . . . State Tax Commissioner

P.O. Box 5622, Bismarck ND 58506-5622Or pay online at www.nd.gov/tax.

Reciprocal AgreementsMinnesota 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.


Ohiotax.ohio.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-282-1782Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 855-728-1055 (Tax Practitioner Hotline)

2016 Filing RequirementsResidents 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 re-ported on the federal return up to $2,250.

Ohio Income Tax FormsResidents, part-year and nonresidents. Form IT 1040, Individual Income Tax Return.Part-year and nonresidents. IT NRC, Income Allocation and Apportion-ment Nonresident Credit and Part-Year Resident Credit, (attached to Form IT 1040).

2016 Ohio Tax Rate ScheduleIf 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:

$ 0 to 5,250 × 0.495% minus $ 0.00 = Tax 5,251 to 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 105,301 to 210,600 × 4.597% minus 1,608.70 = Tax 210,601 and over × 4.997% minus 2,451.10 = Tax

Required Federal AttachmentsIf required to document extension, enclose Form 4868. Enclose Sched-ules 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 AddressesRefund, no tax due . . . . . . . Ohio Department of Taxation

P.O. Box 2679, Columbus OH 43218-2679Balance 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 AddressForm IT 40P . . . . . . . . . . . . . . . . . . Ohio Department of Taxation

P.O. Box 182131, Columbus OH 43218-2131

Reciprocal AgreementsResidents of Indiana, Kentucky, West Virginia, Michigan, and Pennsylva-nia are not required to file an Ohio return if the only source of Ohio income is from wages and salaries.

Oklahomawww.tax.ok.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405-521-3160Inside Oklahoma . . . . . . . . . . 800-522-8165Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Oklahoma Tax Commission, Income Tax

P.O. Box 26800, Oklahoma City OK 73126-0800Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405-521-3160Inside Oklahoma . . . . . . . . . . 800-522-8165

2016 Filing RequirementsResidents. 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 FormsResidents. Form 511, Resident Income Tax Return. Part-year and nonresidents. Form 511NR, Oklahoma Nonresident/Part-Year Income Tax Return.

2016 Oklahoma Tax Rate ScheduleIf 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:


MFJ, QW, HOH. If taxable income is:$ 0 to 2,000 × 0.50% minus $ 0.00 = Tax 2,001 to 5,000 × 1.00% minus 10.00 = Tax 5,001 to 7,500 × 2.00% minus 60.00 = Tax 7,501 to 9,800 × 3.00% minus 135.00 = Tax 9,801 to 12,200 × 4.00% minus 233.00 = Tax 12,201 and over × 5.00% minus 355.00 = Tax

Required Federal AttachmentsEnclose federal Schedule A if claiming itemized deductions and Sched-ule 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 AddressesReturns without barcodes:Forms 511, 511NR . . . . . . . . . Oklahoma Tax Commission P.O. Box 26800, Oklahoma City OK 73126-0800Returns with barcodes:Forms 511, 511NR . . . . . . . . . Oklahoma Tax Commission P.O. Box 269045, Oklahoma City OK 73126-9045


Extension InformationTo 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 AddressForm 504-I . . . . . . . . . . . . . . . . . . . . Income Tax

P.O. Box 26890, Oklahoma City OK 73126-0890

Oregonwww.oregon.gov/dor

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503-378-4988Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Oregon Department of Revenue/Forms

P.O. Box 14999, Salem OR 97309-0990Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503-378-4988Inside Oregon . . . . . . . . . . . . . . 800-356-4222

2016 Filing RequirementsResidents. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,300Married/RDP . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,805 filing jointly 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,805 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,805 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,805 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,805Married/RDP . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,900 filing separately 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,900 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,900HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,375 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,575 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,775QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Oregon-source income and income received while an Oregon resident is more than the standard deduction.Filing Status Oregon gross income exceeds:Dependent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,050*Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,155Married/RDP filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,315Married/RDP filing separately if: Spouse/RDP claims standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,155 Spouse/RDP itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,475QW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,315* The larger of $1,050 or earned income plus $350, up to the standard

deduction amount for filing status.

Oregon Income Tax FormsResidents. Form 40, Oregon Individual Income Tax Return.Part-year residents. Form 40P, Oregon Individual Income Tax Return for Part-Year Residents.

Nonresidents. Form 40N, Oregon Individual Income Tax Return for Nonresidents.

2016 Oregon Tax Rate ScheduleIf 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:

$ 0 to 3,350 × 5.0% minus $ 0.00 = Tax 3,351 to 8,450 × 7.0% minus 67.00 = Tax 8,451 to 125,000 × 9.0% minus 236.00 = Tax 125,001 and over × 9.9% minus 1,361.00 = Tax

Married/RDP Filing Jointly, HOH, QW. If taxable income is:$ 0 to 6,700 × 5.0% minus $ 0.00 = Tax 6,701 to 16,900 × 7.0% minus 134.00 = Tax 16,901 to 250,000 × 9.0% minus 472.00 = Tax 250,001 and over × 9.9% minus 2,722.00 = Tax

RDP. Oregon recognizes domestic partners registered in Oregon.

Required Federal AttachmentsAttach a copy of federal Form 1040. Do not attach federal schedules.

Return Mailing AddressesReturns without barcodes:Refund, no tax due . . . . . . . Oregon Department of Revenue P.O. Box 14700, Salem OR 97309-0930Balance due . . . . . . . . . . . . . . . . Oregon Department of Revenue P.O. Box 14555, Salem OR 97309-0940Returns with barcodes:Refund, no tax due . . . . . . . Oregon Department of Revenue P.O. Box 14710, Salem OR 97309-0460Balance due . . . . . . . . . . . . . . . . Oregon Department of Revenue P.O. Box 14720, Salem OR 97309-0463

Extension InformationTo 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 AddressForm 40-EXT . . . . . . . . . . . . . . . . . Extension Clerk, Oregon Department of Revenue

P.O. Box 14950, Salem OR 97309-0950

Pennsylvaniawww.revenue.pa.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-362-2050Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pennsylvania Department of Revenue

Tax Forms Service Unit 1854 Brookwood Street, Harrisburg PA 17104-2244

Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 717-787-8201Toll-free . . . . . . . . . . . . . . . . . . . . . . . 888-728-2937

2016 Filing RequirementsResidents, 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 FormsResidents, part-year and nonresidents. Form PA-40, Pennsylvania Income Tax Return.

2016 Pennsylvania Tax RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.07%


Required Federal AttachmentsAttach federal schedules only if comparable Pennsylvania schedule is not used.

Return Mailing AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . PA Department of Revenue—Refund/Credit

3 Revenue Place, Harrisburg PA 17129-0003Balance due . . . . . . . . . . . . . . . . PA Department of Revenue—Payment Enclosed

1 Revenue Place, Harrisburg PA 17129-0001No tax due . . . . . . . . . . . . . . . . . . . PA Department of Revenue

No Payment/No Refund 2 Revenue Place, Harrisburg PA 17129-0002

Extension InformationTo 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 AddressForm 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.

Rhode Islandwww.tax.ri.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401-574-8970Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division of Taxation

One Capitol Hill, Providence RI 02908-5801Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401-574-8829

2016 Filing RequirementsResidents. 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 FormsResidents. 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 ScheduleIf 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

Return Mailing AddressesForms RI-1040 . . . . . . . . . . . . . . Rhode Island Division of Taxationand RI-1040NR One Capitol Hill, Providence RI 02908-5806

Required Federal AttachmentsIf required to document extension, attach Form 4868.

Extension InformationTo 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 AddressForm RI-4868 . . . . . . . . . . . . . .Rhode Island Division of Taxation

Dept. #87, P.O. Box 9703, Providence RI 02940-9703

South Carolinawww.sctax.org

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-768-3676Email . . . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 844-898-8542 option 3

2016 Filing RequirementsResidents. 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.

South Carolina Income Tax FormsResidents 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 ScheduleIf 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:


Required Federal AttachmentsAttach 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 AddressesRefund, no tax due . . . . . . . Processing Center

P.O. Box 101100, Columbia SC 29211-0100Balance due . . . . . . . . . . . . . . . . Taxable Processing Center

P.O. Box 101105, Columbia SC 29211-0105



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 AddressForm SC4868 . . . . . . . . . . . . . . . . South Carolina Department of Revenue

Income Tax, Columbia SC 29214-0013Or file online at www.sctax.org.

South Dakotador.sd.gov/taxes

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-829-9188Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . South Dakota Department of Revenue

445 E Capitol Avenue, Pierre SD 57501Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-829-9188

2016 Filing Requirements The state of South Dakota has no personal income tax.

Tennesseewww.tn.gov/revenue

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615-253-0600Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue, Taxpayer Services

500 Deaderick Street, Nashville TN 37242Request tax assistance: Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615-253-0600Inside Tennessee . . . . . . . . . 800-342-1003

2016 Filing RequirementsResidents. 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 inter-est 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, and2) 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 FormsResidents, part-year and nonresidents. Form INC 250, Individual Income Tax Return.

2016 Tennessee Tax RateInterest and dividend tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.0%

Required Federal AttachmentsNo federal attachments required.

Return Mailing AddressForm INC 250 . . . . . . . . . . . . . . . Tennessee Department of Revenue

Andrew Jackson State Office Building 500 Deaderick Street, Nashville TN 37242

Extension InformationTo 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.

Extension Mailing AddressForm INC 251 . . . . . . . . . . . . . . . Tennessee Department of Revenue

Andrew Jackson State Office Building 500 Deaderick Street, Nashville TN 37242

Texaswww.window.state.tx.us/taxes

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-252-1381Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Texas Comptroller of Public Accounts

P. O. Box 13528, Capitol Station Austin TX 78711-3528


2016 Filing RequirementsThe state of Texas does not have a personal income tax.

Utahhttp://tax.utah.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 801-297-6700Inside Utah . . . . . . . . . . . . . . . . . . 800-662-4335Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Utah State Tax Commission

210 N 1950 West, Salt Lake City UT 84134Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 801-297-2200Inside Utah . . . . . . . . . . . . . . . . . . 800-662-4335

2016 Filing RequirementsResidents 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 FormsResidents, 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 RateIncome tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.0%

Required Federal AttachmentsAttach Form 8379 if claiming injured spouse provisions.

Return Mailing AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . Utah State Tax Commission

210 N 1950 West, Salt Lake City UT 84134-0260Balance due . . . . . . . . . . . . . . . . . Utah State Tax Commission

210 N 1950 West, Salt Lake City UT 84134-0266

Extension InformationUtah 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 AddressForm TC-546 . . . . . . . . . . . . . . . . . Income Tax Prepayment, Utah State Tax Commission

210 N 1950 West, Salt Lake City UT 84134-0266


Vermonthttp://tax.vermont.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 802-828-2515Inside Vermont. . . . . . . . . . . . . 855-297-5600Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vermont Department of Taxes

133 State Street, Montpelier VT 05633-1401Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 802-828-2865Inside Vermont. . . . . . . . . . . . . 866-828-2865

2016 Filing RequirementsResidents, 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.

Vermont Income Tax FormsResidents, 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:

$ 0 to 37,650 × 3.55% minus $ 0.00 = Tax 37,651 to 91,150 × 6.80% minus 1,223.63 = Tax 91,151 to 190,150 × 7.80% minus 2,135.13 = Tax 190,151 to 413,350 × 8.80% minus 4,036.63 = Tax 413,351 and over × 8.95% minus 4,656.66 = Tax

MFJ, QW, Civil Union Filing Jointly. If taxable income is:$ 0 to 62,850 × 3.55% minus $ 0.00 = Tax 62,851 to 151,900 × 6.80% minus 2,042.63 = Tax 151,901 to 231,450 × 7.80% minus 3,561.63 = Tax 231,451 to 413,350 × 8.80% minus 5,876.13 = Tax 413,351 and over × 8.95% minus 6,496.16 = Tax

MFS, Civil Union Filing Separately. If taxable income is:$ 0 to 31,425 × 3.55% minus $ 0.00 = Tax 31,426 to 75,950 × 6.80% minus 1,021.31 = Tax 75,951 to 115,725 × 7.80% minus 1,780.81 = Tax 115,726 to 206,675 × 8.80% minus 2,933.06 = Tax 206,676 and over × 8.95% minus 3,243.07 = Tax

HOH. If taxable income is:$ 0 to 50,400 × 3.55% minus $ 0.00 = Tax 50,401 to 130,150 × 6.80% minus 1,638.00 = Tax 130,151 to 210,800 × 7.80% minus 2,939.50 = Tax 210,801 to 413,350 × 8.80% minus 5,047.50 = Tax 413,351 and over × 8.95% minus 5,667.53 = Tax

Federal AttachmentsPart-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 AddressesRefund, no tax due . . . . . . . Vermont Department of Taxes

P.O. Box 1881, Montpelier VT 05601-1881Balance due . . . . . . . . . . . . . . . . Vermont Department of Taxes

P.O. Box 1779, Montpelier VT 05601-1779

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 AddressForm IN-151 . . . . . . . . . . . . . . . . . Vermont Department of Taxes

P.O. Box 1779, Montpelier VT 05601-1779

Homestead DeclarationForm HS-122, Homestead Declaration and Property Tax Adjustment Claim, must be filed annually by all Vermont residents who own and occupy a Ver-mont 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.

Virginiawww.tax.virginia.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804-367-8031Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Virginia Department of Taxation

P.O. Box 1115, Richmond VA 23218-1115Request tax assistance:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804-367-8031

2016 Filing RequirementsResidents and part-year residents. Individuals are required to file if:Filing status: Virginia AGI is at least:Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,950MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,900MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,950Nonresidents. Individuals are required to file if they:1) Receive any income from Virginia sources, and2) Meet the gross income test (above).Virginia AGI is federal AGI plus any Virginia additions minus any Virginia subtractions.

Virginia Income Tax FormsResidents. 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 ScheduleTaxpayers 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.


All Filing Statuses. If taxable income is:$ 0 to 3,000 × 2.00% minus $ 0.00 = Tax 3,001 to 5,000 × 3.00% minus 30.00 = Tax 5,001 to 17,000 × 5.00% minus 130.00 = Tax 17,001 and over × 5.75% minus 257.50 = Tax

Federal AttachmentsResidents. 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 DateVirginia returns are due May 1.

Return Mailing AddressesVirginia 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 23218-1498Balance due . . . . . . . . . . . . . . . . Virginia Department of Taxation

P.O. Box 760, Richmond VA 23218-0760

Extension Information• 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.

Payment Voucher Mailing AddressForm 760IP . . . . . . . . . . . . . . . . . . . Department of Taxation P.O. Box 760, Richmond VA 23218-0760

Reciprocal AgreementsResidents 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 dur-ing the tax year, and salaries and wages are subject to taxation by the resident state.

Washingtonhttp://dor.wa.gov


P.O. Box 47478, Olympia WA 98504-7478Request tax assistanceCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800-647-7706

2016 Filing RequirementsThe state of Washington does not have a personal income tax or tax on intangible assets.

West Virginiawww.wvtax.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304-558-3333Toll-free . . . . . . . . . . . . . . . . . . . . . . . 800-982-8297Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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

2016 Filing RequirementsResidents 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 per-

sonal 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 per-

sonal 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.

West Virginia Income Tax FormsResidents, 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).

2016 Tax Rate Schedule• 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:


MFS. If taxable income is:$ 0 to 5,000 × 3.0% minus $ 0.00 = Tax 5,001 to 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

Federal AttachmentsIf applicable, enclose a copy of Form 4868.

Return Mailing AddressesRefund . . . . . . . . . . . . . . . . . . . . . . . . . West Virginia State Tax Department

P.O. Box 1071, Charleston WV 25324-1071Balance due . . . . . . . . . . . . . . . . West Virginia State Tax Department

P.O. Box 3694, Charleston WV 25336-3694

Extension Information• 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 AddressSchedule L . . . . . . . . . . . . . . . . . . . West Virginia State Tax Department

Tax Account Administration Division P.O. Box 2585, Charleston WV 25329-2585

Reciprocal AgreementsResidents 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.


Wisconsinwww.revenue.wi.gov

Request forms and instructions:Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 608-266-1961Write . . . . . . . . . . . . . . . . . . . . . . . . . . . . Department of Revenue, Forms Request Office

P.O. Box 8949, Madison WI 53708-8949Request tax assistance: Call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 608-266-2486

2016 Filing RequirementsResidents. Individuals must file if:Filing status: Age: Gross income is at least:Single . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,970 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,220MFJ . . . . . . . . . . . . . . . . . . . . . . . . . . . Both under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20,410 One spouse 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,660 Both spouses 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,910MFS . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,730 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,980HOH . . . . . . . . . . . . . . . . . . . . . . . . . . . Under 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,960 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,210A 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, annu-ity, 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.

Wisconsin Income Tax FormsResidents. Form 1, Wisconsin Income Tax.Part-year and nonresidents. Form 1NPR, Nonresident and Part-Year Resident Wisconsin Income Tax.

2016 Standard Deduction Schedule Taxpayers eligible for the standard deduction subtract the standard de-duction from Wisconsin income before applying the tax rate schedule.If taxable income is: standard deduction equals: of the amount over:Single

$ 0 to 14,799 . . . . . . . . . . . . . . . . . . . . . $ 10,270 14,800 to 100,383 . . . . . . . . . . . . . . . . . . . . . . 10,270 less 12.000% . . . . $14,800 100,384 and over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0HOH

$ 0 to 14,799 . . . . . . . . . . . . . . . . . . . . . $ 13,260 14,880 to 43,236 . . . . . . . . . . . . . . . . . . . . . . 13,260 less 22.515% . . . . $14,800 43,237 to 100,383 . . . . . . . . . . . . . . . . . . . . . . 10,270 less 12.000% . . . . . . 14,800 100,384 and over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0MFJ

$ 0 to 21,359 . . . . . . . . . . . . . . . . . . . . . $ 19,010 21,360 to 117,477 . . . . . . . . . . . . . . . . . . . . . . 19,010 less 19.778% . . . . $21,360 117,478 and over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0MFS

$ 0 to 10,139 . . . . . . . . . . . . . . . . . . . . . $ 9,030 10,140 to 55,797 . . . . . . . . . . . . . . . . . . . . . . 9,030 less 19.778% . . . . $10,140 55,798 and over . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2016 Wisconsin Tax Rate ScheduleIf 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:

$ 0 to 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:$ 0 to 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:$ 0 to 7,410 × 4.00% minus $ 0.00 = Tax 7,411 to 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.

Federal AttachmentsAttach a copy of federal income tax return and schedules.

Return Mailing AddressesRefund, no tax due . . . . . . . Wisconsin Department of Revenue

P.O. Box 59, Madison WI 53785-0001Homestead credit . . . . . . . . Wisconsin Department of Revenueclaimed P.O. Box 34, Madison WI 53786-0001Balance due . . . . . . . . . . . . . . . . Wisconsin Department of Revenue

P.O. Box 268, Madison WI 53790-0001


IRS and attach a copy to the Wisconsin return.• Use Form 1-ES, Wisconsin Estimated Income Tax Voucher, to make any

payments.

Payment Voucher Mailing AddressForm 1-ES . . . . . . . . . . . . . . . . . . . . Wisconsin Department of Revenue

P.O. Box 930208, Milwaukee WI 53293-0208

Reciprocal AgreementsResidents 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.

Wyominghttp://revenue.state.wy.us


122 West 25th Street, 2nd Floor West Cheyenne WY 82002-0110


2016 Filing RequirementsThe state of Wyoming does not have a personal income tax, corporate income tax, or tax on intangible assets.

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