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Here are the state income tax rules, organized alphabetically by state. Information on U.S. territories and possessions is included at the bottom of the list.
ALABAMA
Alabama Department of Revenue |
Individual and Corporate Tax Division |
50 North Ripley Street |
Montgomery, AL 36104 |
Phone: 334-242-1170 |
Website: http://revenue.alabama.gov/index.cfm |
ALASKA
State of Alaska |
Department of Revenue |
P.O. Box 110400 |
Juneau, AK 99811-0400 |
Phone: 907-465-2300 |
Website: http://www.revenue.state.ak.us |
ARIZONA
Arizona Department of Revenue |
Taxpayer Information and Assistance |
P.O. Box 29086 |
Phoenix, AZ 85038-9086 |
Phone: 602-255-3381 |
Website: http://www.azdor.gov |
ARKANSAS
Arkansas Department of Finance and Administration |
Individual Income Tax Section |
Room 110, Ledbetter |
Seventh and Wolfe streets |
Little Rock, AR 72201 |
Phone: 501-682-1100 |
Website: http://www.dfa.arkansas.gov |
CALIFORNIA
California Franchise Tax Board |
P.O. Box 942840 |
Sacramento, CA 94240-0040 |
Phone: 800-338-0505 |
Website: http://www.ftb.ca.go |
COLORADO
Colorado Department of Revenue |
PO Box 17087 |
Denver, CO 80217-0087 |
Phone: (303) 238-7378 |
Website: http://www.colorado.gov/tax |
CONNECTICUT
Taxpayer Services Division |
Department of Revenue Services |
25 Sigourney St. |
Hartford, CT 06106-5032 |
Phone: 800-382-9463 |
DELAWARE
Delaware Division of Revenue |
820 N. French St. |
Wilmington, DE 19801 |
Phone: (302) 577-8200 |
Website: http://revenue.delaware.gov/ |
DISTRICT OF COLUMBIA
District of Columbia Government |
Office of Tax and Revenue |
1101 4th Street, SW |
Suite 270 West |
Washington, DC 20024 |
Phone: (202) 727-4829 |
Website: http://otr.cfo.dc.gov/ |
FLORIDA
Florida Department of Revenue |
Taxpayer Services |
1379 Blountstown Highway |
Tallahassee, FL 32304-2716 |
Phone: 800-352-3671 |
GEORGIA
Georgia Department of Revenue |
1800 Century Center Blvd. |
Atlanta, GA 30345 |
Phone: 877-423-6711 |
Website: http://dor.georgia.gov/ |
HAWAII
Hawaii Department of Taxation |
P.O. Box 259 |
Honolulu, HI 96809 |
Phone: 800-222-3229 |
Website: http://tax.hawaii.gov/ |
IDAHO
Idaho State Tax Commission |
P.O. Box 36 |
Boise, ID 83722 |
Phone: 800-972-7660 |
Website: https://tax.idaho.gov/ |
ILLINOIS
Illinois Department of Revenue |
Taxpayer Correspondence |
P.O. Box 19044 |
Springfield, IL 62794-9044 |
Phone: 800-732-8866 |
Website: http://www.revenue.state.il.us |
INDIANA
Indiana Department of Revenue Taxpayer Services Division |
PO Box 7207 |
Indianapolis, IN 46207 |
Phone: 317-232-2240 |
Website: http://www.in.gov/dor/ |
IOWA
Iowa Department of Revenue and Finance |
Taxpayer Services |
P.O. Box 10457 |
Des Moines, IA 50306-0457 |
Phone: 800-367-3388 |
Website: https://tax.iowa.gov/ |
KANSAS
Kansas Department of Revenue |
Tax Assistance |
915 S.W. Harrison St. |
Topeka, KS 66612 |
Phone: 785-368-8222 |
Website: http://www.ksrevenue.org/ |
KENTUCKY
Kentucky Revenue Cabinet |
Taxpayer Assistance |
200 Fair Oaks Lane |
Frankfort, KY 40620 |
Phone: 502-564-4581 |
Website: http://revenue.ky.gov/ |
LOUISIANA
Louisiana Department of Revenue |
P.O. Box 201 |
Baton Rouge, LA 70821 |
Phone: 855-307-3893 |
Website: http://www.rev.state.la.us/ |
MAINE
Maine Revenue Services |
Income Tax Assistance |
24 State House Station |
Augusta, ME 04333-0024 |
Phone: 207-626-8475 |
Website: http://www.state.me.us/revenue/ |
MARYLAND
Revenue Administration Division |
110 Carroll St. |
Annapolis, MD 21411 |
Phone: 800-MD-TAXES |
Website: http://www.marylandtaxes.gov/ |
MASSACHUSETTS
Massachusetts Taxpayers Assistance |
P.O. Box 7010 |
Boston, MA 02204 |
Phone: 800-392-6089 |
Website: https://www.mass.gov/orgs/massachusetts-department-of-revenue |
MICHIGAN
Michigan Department of Treasury |
Treasury Building |
Lansing, MI 48922 |
Phone: 517-636-4486 |
Website: http://www.michigan.gov/taxes |
MINNESOTA
Minnesota Department of Revenue |
Individual Income Tax Division |
Mail Station 5510 |
St. Paul, MN 55146-5510 |
Phone: 800-652-9094 |
Website: http://www.revenue.state.mn.us/ |
MISSISSIPPI
Mississippi Tax Commission |
P.O. Box 1033 |
Jackson, MS 39215-1033 |
Phone: 573-751-3505 |
Website: http://www.dor.ms.gov/ |
MISSOURI
Division of Taxation and Collection |
Individual Income Tax |
P.O. Box 2200 |
Jefferson City, MO 65105-2200 |
Phone: 573-751-3505 |
Website: http://dor.mo.gov/ |
MONTANA
Montana Department of Revenue |
P.O. Box 5805 |
Helena, MT 59604 |
Phone: 406-444-6900 |
Website: https://revenue.mt.gov/ |
NEBRASKA
Department of Revenue |
301 Centennial Mall S. |
P.O. Box 94818 |
Lincoln, NE 68509-4818 |
Phone: 800-742-7474 |
Website: http://www.revenue.nebraska.gov/ |
NEVADA
Department of Taxation |
1550 E. College Parkway |
Suite 115 |
Carson City, NV 89706 |
Phone: 775-687-4820 |
Website: http://tax.nv.gov/ |
NEW HAMPSHIRE
Document Processing Division |
P.O. Box 637 |
Concord, NH 03302-0637 |
Phone: 603-230-5000 |
Website: http://revenue.nh.gov/ |
NEW JERSEY
Division of Taxation |
P.O. Box 281 |
Trenton, NJ 08695-0281 |
Phone: 609-292-6400 |
NEW MEXICO
Taxation and Revenue Department |
P.O. Box 25122 |
Santa Fe, NM 87504-5122 |
Phone: 505-827-0700 |
Website: http://www.tax.newmexico.gov/ |
NEW YORK
Taxpayer Assistance Center |
W.A. Harriman Campus |
Albany, NY 12227 |
Phone: 800-225-5829 |
Website: https://www.tax.ny.gov/ |
NORTH CAROLINA
Department of Revenue |
PO Box 25000 |
Raleigh, NC 27640 |
Phone: 877-252-4052 |
Website: https://www.ncdor.gov |
NORTH DAKOTA
State Tax Commissioner |
State Capitol |
600 E. Boulevard Ave. |
Bismarck, ND 58505-0599 |
Phone: 800-638-2901 |
Website: http://www.nd.gov/tax/ |
OHIO
Taxpayer Services Division |
4485 Northland Ridge Blvd |
Columbus, OH 43229 |
Phone: 800-282-1780 |
Website: http://www.tax.ohio.gov/ |
OKLAHOMA
Taxpayer Assistance Division |
P.O. Box 53248 |
Oklahoma City, OK 73194-3248 |
Phone: 405-521-3160 |
Website: https://www.ok.gov/tax/ |
OREGON
Oregon Department of Revenue |
955 Center St. N.E. |
Salem, OR 97301-2555 |
Phone: 800-356-4222 |
Website: http://www.oregon.gov/dor/ |
PENNSYLVANIA
Bureau of Individual Taxes |
Taxpayer Inquiry Unit |
Fifth Floor, Strawberry Square |
Harrisburg, PA 17128 |
Phone: 717-787-8201 |
Website: http://www.revenue.pa.gov/ |
RHODE ISLAND
Rhode Island Division of Taxation |
1 Capitol Hill |
Providence, RI 02908 |
Phone: 401-574-8829 |
Website: http://www.tax.state.ri.us |
SOUTH CAROLINA
South Carolina Department of Revenue |
P.O. Box 125 |
Columbia, SC 29214 |
Phone: 800-763-1295 |
Website: https://dor.sc.gov/ |
SOUTH DAKOTA
South Dakota Department of Revenue |
445 E. Capitol Ave. |
Pierre, SD 57501 |
Phone: 605-773-3311 |
Website: http://dor.sd.gov/taxes/ |
TENNESSEE
Tennessee Department of Revenue |
Attention: Taxpayer Services |
500 Deaderick St. |
Nashville, TN 37242 |
Phone: 800-342-1003 |
Website: http://tn.gov/revenue/ |
TEXAS
Comptroller of Public Accounts |
Lyndon B. Johnson State Office Building |
111 E. 17th St. |
Austin, TX 78774 |
Phone: 800-252-5555 |
Website: http://comptroller.texas.gov/ |
UTAH
Utah Tax Commission |
210 N. 1950 W. |
Salt Lake City, UT 84134 |
Phone: 800-297-2200 |
Website: http://www.tax.utah.gov/ |
VERMONT
Vermont Department of Taxes |
Taxpayer Services Division |
133 State St. |
Montpelier, VT 05609-1041 |
Phone: 802-828-2505 |
Website: http://tax.vermont.gov/ |
VIRGINIA
Customer Services Section |
P.O. Box 1115 |
Richmond, VA 23218-1115 |
Phone: 804-367-8031 |
Website: http://www.tax.virginia.gov/ |
WASHINGTON
Taxpayer Services Division |
P.O. Box 47478 |
Olympia, WA 98504-7478 |
Phone: 800-647-7706 |
Website: http://dor.wa.gov/ |
WEST VIRGINIA
Department of Tax and Revenue |
Taxpayer Services Division |
P.O. Box 3784 |
Charleston, WV 25337-3784 |
Phone: 800-982-8297 |
Website: http://tax.wv.gov/ |
WISCONSIN
Wisconsin Department of Revenue |
Individual Income Tax Assistance |
P.O. Box 8906 |
Madison, WI 53708-8906 |
Phone: 608-266-2486 |
Website: https://www.revenue.wi.gov/ |
WYOMING
Department of Revenue |
122 W. 25th St., 2 West |
Cheyenne, WY 82002-0110 |
Phone: 307-777-5200 |
Website: http://revenue.wyo.gov/ |
U.S. TERRITORIES and POSSESSIONS
Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands and Puerto Rico have their own independent tax departments. If you have income from one of these possessions, you may have to file a U.S. tax return only, a possession tax return only, or both returns. This generally depends on whether you are considered a resident of one of the possessions. In some cases, you may have to file a U.S. return, but be able to exclude income earned in a possession from U.S. tax. For more information, see the IRS International Taxpayer page.
American Samoa
Tax Division Government of American Samoa |
Pago Pago, American Samoa 96799 |
Commonwealth of the Northern Mariana Islands
Division of Revenue and Taxation |
Commonwealth of the Northern Mariana Islands |
P. O. Box 5234, CHRB |
Saipan, MP 96950 |
Guam
Department of Revenue and Taxation |
Government of Guam |
P.O. Box 23607 |
GMF, GU 96921 |
Phone: 671-472-7471 |
Puerto Rico
Negociado de Asistencia |
Contributiva y Legislación |
Departamento de Hacienda |
P.O. Box 565 |
San Juan, Puerto Rico 00902-6265 |
Phone: 787-721-2020, ext. 3611 |
Virgin Islands
Virgin Islands Bureau of Internal Revenue |
9601 Estate Thomas |
Charlotte Amalie |
St. Thomas, U.S. Virgin Islands 00802 |
Phone: 340-774-5865 |