IRS Form 1040 State Requirements

If you are a resident, part-year resident, or nonresident, you are still required to file an IRS 1040 Form. When filing Form 1040, you may be eligible for a refund, or you may owe taxes to the IRS. This depends on your W2 that you will receive from your employer. Depending on the state that you file in, you may have other forms that the state will require alongside filing your federal income return.

Permanent Resident

Someone who lived in that state for more than 6 months out of the year and/or more than 183 consecutive days.

Part Year Resident

Someone who lived in any state for more than 183 consecutive days during the year.


Someone that worked any other states and/or have any type of income from any state. You are considered a nonresident if you lived in any of the states 183 consecutive days or less. Examples of income that you may have received: wages, lottery winnings, rental properties and income through any type of business or trust.

Tax-free states, which excludes income tax

(Alaska, Florida, Nevada, South Dakota, Texas, Tennessee, Washington, Wyoming)

Tax- Free States, which excludes Dividends and Interest Income

(New Hampshire & Tennessee )

Above mentioned states in the USA that don’t have income taxes for earned income, but they do tax dividend and interest income.

Additional facts

If you live in any of the above-mentioned states without individual income taxes, you won’t need to pay taxes on your wages or income from Social Security, pensions, or retirement plans, such as 401(k)s or an individual retirement account (IRA). However, taxpayers in these states are still subject to other types of taxes, including local taxes, property taxes, or sales taxes.

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