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. Holy Jesus. See Non-residents rendering services in Canada. I’m going on the assumption that whoever pays for my services is supposed to withhold 15%.
  • Alabama. “Nonresidents must file a return if Alabama income exceeds the allowable prorated personal exemption.” And: “Taxpayers using the Single and Married Filing Separately filing statuses are entitled to a $1,500 personal exemption.” It doesn’t look like I can e-file.
  • Arizona. 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 2009; 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. “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.” Maybe I can e-file.
  • Colorado. “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.” It looks like I can pay the tax online but can’t file online.
  • Illinois. 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. Fill out form IT-40PNR. Tax of 3.4%
  • Kansas. 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 🙂
  • Kentucky. 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.)
  • Massachusetts. “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. E-filing is not available for nonresidents.
  • Michigan. “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.” It looks like e-file is available for a fee to a third party.
  • Minnesota. You need to file only if your MN income is more than $9,350 (in 2010).
  • Missouri. 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. Yes I need to file.
  • New York. 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.
  • Ohio. 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.”
  • Pennsylvania. 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.
  • South Dakota. South Dakota does not have a personal income tax.
  • Tennessee. “The individual income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.”
  • Virginia. Apparently I have to file form 763.
  • Vermont. Yes I have to pay tax, but the Dept of Taxes website is confusing.
  • Wisconsin. “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.