Non-resident state taxes (for April 15 2012)

What a mess. Sigh… The only really good news is that this site is pretty handy. Also, Kansas really has their act together with e-file.

  • Canada (last updated 2012). Non-residents rendering services in Canada says: “If you render services in Canada (other than in the course of regular and continuous employment): the payer must withhold 15% of the gross amount of the payment; and you may have to file a Canadian income tax return [e.g., using tax preparation software] to report the gross income and net income (gross income minus expenses). This generally applies to lecturers, consultants, entertainers, artists and athletes.” I’m going to assume that the payer is responsible for dealing with this.
  • Alabama (last updated 2011). “Nonresidents must file a return if Alabama income exceeds the allowable prorated personal exemption.” Fill out Form 40NR with calculations (easy!) and submit along with payment voucher Form 40-V. Make sure to use the “print” button on the forms to generate a bar code. PS. It doesn’t look like I can e-file.
  • Arizona (last updated 2011). Scroll down to Nonresident Personal Income Tax Package – This easy to use package features “Fill it in…It does the math”. Tax of 2.59% of earnings up to $10,000. But in 2010 they refunded the money I sent them for CY2009; apparently there’s a personal deduction of $4,677, so there’s no tax if you’ve earned less than that amount in Arizona.
  • California (last updated 2011). “Nonresidents must file a return if they have any California source income and their income from all sources is more than the filing requirement amounts for residents.” Fill out online forms 540NR (if you make more than $100k a year) and Schedule CA 540NR; the tax calculator will come in handy. “Important: Attach a copy of your complete federal return.” PS. It looks like only CA residents can e-file.
  • Colorado (last updated 2011). “A part-year resident or nonresident of Colorado will complete the Colorado individual income tax return, Form 104, and the 104PN part-year resident/nonresident tax calculation schedule.” I’m filing a paper return for CY2011, but after one year of paper filing I should be able to use NetFile to file for free (plus $1 to pay via checking account).
  • Illinois (last updated 2011). Fill out Illinois non-residents Schedule NR and then fill out long form Form IL-1040. Tax of 3%. But in 2010 they refunded the money I sent them for 2009.
  • Indiana (last updated 2011). Fill out form IT-40PNR. Tax of 3.4% (for CY2009).
  • Kansas (last updated 2011). Non-residents can register, e-file, and pay by electronic check. If you’re going to require non-residents to pay state taxes, this is the way to do it :) PS. As of April 2011 I still love Kansas; 10 minutes and I was filed and paid and done!
  • Kentucky (last updated 2011). Bad news is that you have to print and fill out longhand 740-NP Packet – 2009 Kentucky Part-Year and Nonresident Tax Booklet, Forms and Instructions. Good news is that no taxes are due if your KY income is less than $2190! (At least that’s what it was for tax year 2009; it’s item #10, “Non-itemizers”, on the first page of the tax return. For CY2010 it was $2210.)
  • Massachusetts (last updated 2011). “A nonresident with Massachusetts gross income must file a return of such income when it exceeds the lesser of two thousand dollars or the total of his personal exemptions multiplied by the ratio of his Massachusetts income to his total income.” Forms are here; you need Form 1-NR/PY and Form PV. E-filing is not available for nonresidents, but otherwise it’s pretty straight-forward.
  • Michigan (last updated 2011). “You must file a Michigan income tax return (MI-1040 and Schedule NR for nonresidents and part-year residents) and pay Michigan income tax on salary wages and other employee compensation for work performed in Michigan.” Tax forms are here; it looks like e-file is available for a fee to a third party.
  • Minnesota (last updated 2011). You need to file only if your MN income is more than $9,350 (in 2010).
  • Missouri (last updated 2011). Fill out the long form MO-1040 Fill/Calc; part of that form is the MO-NRI form for non-residents. See also city of St Louis tax of 1%.
  • New Jersey (last updated 2011). Yes I need to file. Fill out NJ1040-NR and the NR Payment Voucher.
  • New York (last updated 2011). There’s a nifty guide to determine if you have to file. Here’s the key question: “Is your New York adjusted gross income federal amount column (Form IT-203, Nonresident and Part-Year Resident Income Tax Return, line 31) more than $7,500?” If so (and I’m afraid it is, because this is federal income, not NY income) then it looks like you have to file. The good news is that it’s a PDF form (Form IT-203) that can be filled in; the link has instructions, too. You can check a box on the return to have the tax deducted from your bank account.
  • Ohio (last updated 2011). Fill out 2009 IT-1040 – Individual Income Tax Return. PS. Good news: you can e-file! Bad news: “If you are filing an Ohio income tax return for the first time or if you are unable to register, you will be required to fax your Social Security card or IRS ITIN assignment letter and at least one additional piece of identification which must include your date of birth. Acceptable identification includes a valid driver’s license, state issued identification card, U.S. passport or military ID (copy of both front and back sides required). To initiate the registration process, fax your request and necessary information to our online registration group at 1-206-600-6113.” PS. The City of Bowling Green also charges a city income tax.
  • Pennsylvania (last updated 2011). Fill out 2009_pa-40.pdf, 2009 Pennsylvania Income Tax Return (PA-40). PS. Good news: you may be able to e-file! Bad news: You can’t in 2010, and maybe not ever. Even worse news: I can’t understand how to apportion my PA income, so I’m not going to file with PA.
  • South Dakota (last updated 2011). South Dakota does not have a personal income tax.
  • Tennessee (last updated 2011). “The individual income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.”
  • Virginia (last updated 2011). I need to file form 763; the tax table is here. “Attach a complete copy of your federal tax return.”
  • Vermont (last updated 2011). Yes I have to pay tax; this guide says to fill out forms IN-113 and IN-111, available here. On that same page is the income tax return booklet, which lists address on p3 and tax rates/schedules on the back pages.
  • Washington (last updated 2012). Washington State has no income tax, but I do have to pay B&O (business) tax on some business activities; see this section on Performing business services both inside and outside of Washington for more on apportionment. The City of Seattle also has an apportionment worksheet; scroll down to “Is there a worksheet to assist in computing my taxable service income?”
  • Wisconsin (last updated 2011). “If you are a nonresident or part-year resident of Wisconsin and your gross income (or the combined gross income of you and your spouse) is $2,000 or more for 2010, you must file a Wisconsin return. Gross income means all income (before deducting expenses) reportable to Wisconsin.” It looks like I need to file form 1NPR and it doesn’t look like I might be able to e-file even though this page makes it sound otherwise. “Do not staple. Paper clip a copy of your federal income tax return to this return.”

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