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Lookin’ Out My Back Door—Survey of State Individual Income Tax Rates

January 30, 2024 (2 min read)

Taxes are hard to avoid! More than 40 states levy individual income taxes which, with state corporate income taxes, and sales and use taxes, comprise the major source of most state government revenues. Like the federal income tax, individuals are responsible for self-reporting by filing their state individual income tax returns (with state withholding and W-2 information return requirements applying to employers), generally by April 15. Thirteen states impose the tax at a flat-rate, which makes the computation easy. About 30 states impose taxes at graduated/progressive rates. Seven don’t levy an individual income tax at all.

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Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.   

  •  Tax Key Legal Developments Tracker (Federal)—keep up to date with key legal developments!
    • Business Entities. IRS provides transitional guidance under R.C. Section 6050Ifor reporting transactions involving receipt of digital assets and clarifies that, at this time, digital assets are not required to be included when determining whether cash received in a single transaction (or two or more related transactions) meets the reporting threshold. Announcement 2024-4.
    • Employment. IRS announces a Voluntary Disclosure Program for taxpayers to resolve refunds or credits for erroneous Employee Retention Credit claims. Announcement 2024-3.
    • Individual Income Tax. IRS sets forth the annual inflation adjusted items for tax year 2024, including tax rate schedules and other tax changes.  Proc. 2023–34.


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