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Tax Resources

 

These are the income thresholds for 2016 tax filings.


Married Filing Jointly (and Surviving Spouse)
Tax Rate 2016 Taxable Income
10% $0 – $18,550
15% $18,551 – $75,300
25% $75,301 – $151,900
28% $151,901 – $231,450
33% $231,451 – $413,350
35% $413,351 – $466,950
39.60% $466,951+
Source: Wolters Kluwer

Standard Deduction Chart for Most People*

 Standard Deduction Chart for People Born Before January 2, 1952, or Who are Blind*

Check the correct number of boxes below. Then go to the chart.
You: Born before January 2, 1952 □ Blind □
Your spouse, if claiming spouse's exemption: Born before January 2, 1952 □ Blind □
Total number of boxes you checked
Box
 
IF 
your filing status is...
AND 
the number in the box above is...
THEN 
your standard deduction is...
Single 1 $7,850
2 9,400
Married filing jointly or  
Qualifying widow(er) with dependent child
1 $13,850
2 15,100
3 16,350
4 17,600
Married filing separately 1 $7,550
2 8,800
3 10,050
4 11,300
Head of household 1 $10,850
2 12,400
*If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 8 instead.




IF your filing status is... YOUR standard deduction is...
Single or Married filing separately $6,300
Married filing jointly or Qualifying widow(er) with dependent child 12,600
Head of household 9,300
*Don't use this chart if you were born before January 2, 1952, or are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Use Table 7 or 8 instead.


The Health Care Law’s Effect on You


Nearly everyone is affected by the Affordable Care Act and will need to do something new when filing their taxes this year. The following chart will help you better understand how the health care 
law affects you and everyone on your return. This chart is also available on IRS.gov/aca.

Using a tax preparer or software is the best and simplest way to file a complete and accurate tax return as it guides individuals and tax preparers through the process and does all the math. There are a variety of electronic filing options, including free volunteer assistance, IRS Free File for taxpayers who qualify, commercial software, and professional assistance. 

 

IF YOU…

THEN YOU…

Are U.S. citizens or are non-U.S. citizens living in the United States

Must have qualifying health care coverage, qualify for a health coverage exemption, or make a payment when you file your tax return

Have health coverage through an employer or under a government program such as Medicare, Medicaid and coverage for veterans for the entire year

Just have to check a box on your Form 1040 series return and do not read any further

Do not have coverage for any month of the year

Should check the instructions to Form 8965 to see if you are eligible for an exemption

Are eligible for an exemption from coverage for a month

Are not responsible for making anIndividual Shared Responsibilitypayment for that month, and must claim the exemption or report an exemption already obtained from the Marketplace by completingForm 8965, Health Coverage Exemptions,and submitting it with your tax return

Do not have coverage and are not eligible for an exemption from coverage for any month of the year

Are responsible for making an individual shared responsibilitypayment when you file your return

Are responsible for making an individual shared responsibility payment

Will report it on your tax return and make the payment with your taxes

Will repay the amount in excess of the credit you are allowed subject to a repayment cap

Received the benefit of more advance payments
of the premium tax credit than the amount of credit for which you qualify

Need qualifying health care coverage for 2015


Can enroll in health insurance through the 
Health Insurance Marketplace (Marketplace) during the open enrollment period that runs through Feb. 15, 2015; once open enrollment ends, individuals can enroll only if they qualify under special enrollment provisions  

Enroll in health insurance through the Marketplace for yourself or someone else on your tax return

Might be eligible for the premium tax credit

Did not enroll in health insurance from the Marketplace for yourself or anyone else on your tax return

Cannot claim the premium tax credit

Or another person on your tax return who is enrolled in coverage through the Marketplace is not eligible for health care coverage through your employer or under a government program

 Might be eligible for the premium tax credit

Are eligible for the premium tax credit

Can choose to get premium assistance now to lower your monthly payments or get all the benefit of the credit when you claim it  on your tax return

Choose to get premium assistance now

Will have payments sent on your behalf to your insurance provider. These payments are called advance payments of thepremium tax credit

Get the benefit of advance payments of the premium tax credit and experience a significant life change, such as a change in income or marital status

Report these changes in circumstances to the Marketplacewhen they happen

Get the benefit of advance payments of the premium tax credit

Will report the payments on your tax return and reconcile the amount of the payments  with the amount of credit for which you are eligible

Due to changes in the law, starting in 2017, the IRS can’t issue refunds before Feb. 15, 2017, for returns that claim the Earned Income Credit (EIC) or the Additional Child Tax Credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. As in past years, the IRS will begin accepting and processing tax returns once the filing season begins. All taxpayers should file as usual, and tax return preparers should also submit returns as they normally do. Even though the IRS cannot issue refunds for some early filers until at least Feb. 15, the IRS reminds taxpayers that most refunds will still be issued within the normal timeframe: 21 days or less, after being accepted for processing by the IRS.



Personal exemption amount increased for certain taxpayers. 
Your personal exemption is increased to $3,900. But the amount is reduced if your adjusted gross income is more than:

  • $150,000 if married filing separately,

  • $250,000 if single,

  • $275,000 if head of household, or

  • $300,000 if any other filing status.

 

Limit on itemized deductions. You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than:

  • $150,000 if married filing separately,

  • $250,000 if single,

  • $275,000 if head of household, or

  • $300,000 if any other filing status.

Same-sex marriages. If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. For details on filing amended returns,

Health flexible spending arrangements (FSAs). You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012.

Expiring credits. The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. You cannot claim either one on your 2013 return.

Ponzi-type investment schemes. There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme.

Home office deduction simplified method. If you can take a home office deduction, you may be able to use a simplified method to figure it. See Publication 587.

Standard mileage rates. The 2013 rate for business use of your car is increased to 56½ cents a mile. .The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. The 2013 rate for use of your car to move is increased to 24 cents a mile. See Publication 521, Moving Expenses.


The Earned Income Tax Credits

2013 Tax Year

Earned Income and adjusted gross income (AGI) must each be less than:

  • $46,227 ($51,567 married filing jointly) with three or more qualifying children
  • $43,038 ($48,378 married filing jointly) with two qualifying children
  • $37,870 ($43,210 married filing jointly) with one qualifying child
  • $14,340 ($19,680 married filing jointly) with no qualifying children

Tax Year 2013 maximum credit:

  • $6,044 with three or more qualifying children
  • $5,372 with two qualifying children
  • $3,250 with one qualifying child
  • $487 with no qualifying children

Investment income must be $3,300 or less for the year.

The income tax filing thresholds for the 2016 filing season reflecting 2015 income are as follows:

Filing Status Age at End of 2015 Must File if Gross Income Is

Single

Under 65

$10,300

65 or older

$11,850

Married filing jointly

Under 65 (both spouses)

$20,600

65 or older (one spouse)

$21,850

65 or older (both spouses)

$23,100

Head of household

Under 65

$13,250

65 or older

$14,800

Qualifying widow(er) with dependent child

Under 65

$16,600

65 or older

$17,850

Who Should Itemize

You should itemize deductions if your total deductions are more than the standard deduction amount. Also, you should itemize if you do not qualify for the standard deduction. 

You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit.

When to itemize.  You may benefit from itemizing your deductions on Schedule A (Form 1040) if you:

  1. Do not qualify for the standard deduction, or the amount you can claim is limited, 
  2. Had large uninsured medical and dental expenses during the year, 
  3. Paid interest and taxes on your home, 
  4. Had large unreimbursed employee business expenses or other miscellaneous deductions, 
  5. Had large uninsured casualty or theft losses, 
  6. Made large contributions to qualified charities, or 
  7. Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled.  

These deductions are explained in the following chapters.

If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Enter the amount from Schedule A, line 29, on Form 1040, line 40.

Electing to itemize for state tax or other purposes.  Even if your itemized deductions are less than the amount of your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. You may want to do this, for example, if the tax benefit of being able to itemize your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. To make this election, you must check the box on line 30 of Schedule A.

Changing your mind.   If you do not itemize your deductions and later find that you should have itemized – or if you itemize your deductions and later find you should not have – you can change your return by filing Form 1040X, Amended U.S. Individual Income Tax Return.  

Married persons who filed separate returns.  You can change methods of taking deductions only if you and your spouse both make the same changes. Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change.

You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. You both must use the same method of claiming deductions. If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction

For several years, certain tax provisions have been extended only for one year. Furthermore, that extension has often been done at the end of the year. Thus, the extender tax provisions that were extended through the end of 2014 pursuant to the Tax Increase Prevention Act of 2014 were passed into law in December 2014. Those provisions expired as of December 31, 2014.

The individual tax extenders extended the following tax provisions only through 12/31/2014:

  • the tax deduction of expenses of elementary and secondary school teachers
  • the tax exclusion of imputed income from the discharge of indebtedness for a principal residence
  • the equalization of the tax exclusion for employer-provided commuter transit and parking benefits
  • the tax deduction of mortgage insurance premiums
  • the tax deduction of state and local general sales taxes in lieu of state and local income taxes
  • the tax deduction of contributions of real property interests for conservation purposes
  • the tax deduction of qualified tuition and related expenses
  • the tax exemption of distributions from individual retirement accounts for charitable purposes

Disaster relief. Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss unless they are replacements for lost or destroyed property. These items are not taxable income to you.

Disaster unemployment assistance payments are unemployment benefits that are taxable.

Health Flexible Spending Arrangements

Effective Jan. 1, 2011, the cost of an over-the-counter medicine or drug cannot be reimbursed from Flexible Spending Arrangements (FSAs) or health reimbursement arrangements unless a prescription is obtained. The change does not affect insulin, even if purchased without a prescription, or other health care expenses such as medical devices, eye glasses, contact lenses, co-pays and deductibles. This standard applies only to purchases made on or after Jan. 1, 2011. A similar rule went into effect on Jan. 1, 2011, for Health Savings Accounts (HSAs), and Archer Medical Savings Accounts (Archer MSAs). Employers and employees should take these changes into account as they make health benefit decisions. For more information, see news release IR-2010-95Notice 2010-59Revenue Ruling 2010-23 and our questions and answers. FSA and HRA participants can continue using debit cards to buy prescribed over-the-counter medicines, if requirements are met. For more information, see news release IR-2010-128 and Notice 2011-5.

In addition, starting in 2013, there are new rules about the amount that can be contributed to an FSA. Notice 2012-40 provides information about these rules and flexibility for employers applying the new rules and requests comments about other possible administrative changes to the rules on FSA contributions. The Notice provides instructions on how to submit comments.

Health Insurance Premium Tax Credit

Starting in 2014, individuals and families can take a new premium tax credit to help them afford health insurance coverage purchased through an Affordable Insurance Exchange. Exchanges will operate in every state and the District of Columbia. The premium tax credit is refundable so taxpayers who have little or no income tax liability can still benefit. The credit also can be paid in advance to a taxpayer’s insurance company to help cover the cost of premiums. On May 18, 2012, the IRS issued final regulations which provide guidance for individuals who enroll in qualified health plans through Exchanges and claim the premium tax credit, and for Exchanges that make qualified health plans available to individuals and employers.

The portion of the law that will allow eligible individuals to use tax credits to purchase health coverage through an Exchange is not effective until 2014.

Exchanges will offer individuals a choice of health plans that meet certain benefit and cost standards. The Department of Health and Human Services (HHS) administers the requirements for the Exchanges and the health plans they offer. Additional information about the Exchange can be found at www.healthcare.gov and in IRS REG-131491-10 issued on Aug. 12, 2011.

Health Coverage for Older Children

Health coverage for an employee's children under 27 years of age is now generally tax-free to the employee. This expanded health care tax benefit applies to various work place and retiree health plans. These changes immediately allow employers with cafeteria plans –– plans that allow employees to choose from a menu of tax-free benefit options and cash or taxable benefits –– to permit employees to begin making pre-tax contributions to pay for this expanded benefit. This also applies to self-employed individuals who qualify for the self-employed health insurance deduction on their federal income tax return. Learn more by reading our news release or this notice.

IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013


WASHINGTON –– In the aftermath of Hurricane Sandy, the Internal Revenue Service announced additional tax relief to affected individuals and businesses.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Connecticut, New Jersey and New York will receive tax relief. Other locations may be added in coming days based on additional damage assessments by FEMA.

The tax relief postpones various tax filing and payment deadlines that occurred starting in late October. As a result, affected individuals and businesses will have until Feb. 1, 2013 to file these returns and pay any taxes due. This includes the fourth quarter individual estimated tax payment, normally due Jan. 15, 2013. It also includes payroll and excise tax returns and accompanying payments for the third and fourth quarters, normally due on Oct. 31, 2012 and Jan. 31, 2013 respectively. It also applies to tax-exempt organizations required to file Form 990 series returns with an original or extended deadline falling during this period.  

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The IRS automatically provides this relief to any taxpayer located in the disaster area. Taxpayers need not contact the IRS to get this relief.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

 

Eight Tax Benefits for Parents

Your children may help you qualify for valuable tax benefits, such as certain credits and deductions. If you are a parent, here are eight benefits you shouldn’t miss when filing taxes this year.

1. Dependents. In most cases, you can claim a child as a dependent even if your child was born anytime in 2012.   For more information, see IRS Publication 501, Exemptions, Standard Deduction and Filing Information.

2. Child Tax Credit. You may be able to claim the Child Tax Credit for each of your children that were under age 17 at the end of 2012. If you do not benefit from the full amount of the credit, you may be eligible for the Additional Child Tax Credit. For more information, see the instructions for Schedule 8812, Child Tax Credit, and Publication 972, Child Tax Credit.

3. Child and Dependent Care Credit. You may be able to claim this credit if you paid someone to care for your child or children under age 13, so that you could work or look for work. See IRS Publication 503, Child and Dependent Care Expenses.

4. Earned Income Tax Credit. If you worked but earned less than $50,270 last year, you may qualify for EITC. If you have qualifying children, you may get up to $5,891 dollars extra back when you file a return and claim it. Use the EITC Assistant to find out if you qualify. See Publication 596, Earned Income Tax Credit.

5. Adoption Credit. You may be able to take a tax credit for certain expenses you incurred to adopt a child. For details about this credit, see the instructions for IRS Form 8839, Qualified Adoption Expenses.

6. Higher education credits. If you paid higher education costs for yourself or another student who is an immediate family member, you may qualify for either the American Opportunity Credit or the Lifetime Learning Credit. Both credits may reduce the amount of tax you owe. If the American Opportunity Credit is more than the tax you owe, you could be eligible for a refund of up to $1,000. See IRS Publication 970, Tax Benefits for Education.

7. Student loan interest. You may be able to deduct interest you paid on a qualified student loan, even if you do not itemize your deductions. For more information, see IRS Publication 970, Tax Benefits for Education.

8. Self-employed health insurance deduction - If you were self-employed and paid for health insurance, you may be able to deduct premiums you paid to cover your child. It applies to children under age 27 at the end of the year, even if not your dependent. See IRS.gov/aca for information on the Affordable Care Act




Upcoming Schedule of Events

Date Time Event
4/15/2014 11:59PM Filing Deadline
10/15/2014 11:59PM Extension Deadline

Will Your NYS Pension be Taxed if you Move to another State?

 

State

Income
Tax

Tax NY
Pension

Tax IRC 457's or
Deferred
Comp.

Tax
Social
Security

Comments

Alabama

Yes

No

Yes

No

NYS pension exempt as a defined benefit plan. Tax info 334-242-1170 orador.state.al/us

Alaska

No

No

No

No

No Income Tax. Tax info 907-269-6620 ortax.alaska.gov

Arizona

Yes

Yes

Yes

No

Tax info 602-255-3381 or azdor.gov

Arkansas

Yes

Yes

Yes

No

Exclude up to $6,000 of Pension & annuity Income; tax info 800-882-9275 orArkansas.gov/dfaTraditional IRA qualifies, if over 59 1/2.

California

Yes

Yes

Yes

No

Tax info 800-852-5711 or ftb.ca.gov

Colorado

Yes

Yes

Yes

Yes, if federally taxed.

Pension/annuity/social security subtraction. 55-64 exclude up to $20,000. 65 or older exclude up to $24,000. Tax info303-238-7378 orrevenue.state.co.us

Connecticut

Yes

Yes

Yes

Yes, if federally taxed.

*Social Security: If federal income is less than $50,000 (single) and $60,000 (married), can subtract the federally taxed portion.  If above these amounts, complete worksheet to determine tax.  Info860-297-5962 orct.gov/drs

Delaware

Yes

Yes

Yes

No

60 and over, exclusion up to $12,500. Under age 60, exclusion limited to $2,000. Tax info302-577-8200 orrevenue.delaware.gov

Dist. Of Columbia

Yes

Yes

Yes

No

DC Tax Info 202-727-4829 ortaxhelp@dc.gov

Florida

No

No

No

No

No Income Tax. Tax info 800-352-3671 or850-488-6800 ordor.myflorida.com/dor/taxes

Georgia

Yes

Yes

Yes

No

At 62, retirement income exclusion up to $35,000 maybe allowed. Tax info 404-417-2400 or 877-423-6177 oretax.dor.ga.gov

Hawaii

Yes

No

Yes*

No

Employer funded pension plans exempt, *these self-funded plans may be fully or partly taxable. Tax info 800-222-3229 orhawaii.gov/tax

Idaho

Yes

Yes

Yes

No

Tax info 800-972-7660 or tax.idaho.gov

Illinois

Yes

No

No

No

Tax info 800-732-8866 orrevenue.state.il.us

Indiana

Yes

Yes

Yes

No

May have county tax. Call 317-232-2240 or ai.org.dor

Iowa

Yes

Yes

Yes

Yes, if federally taxed. *Being phased out.

Pension/retirement income exclusion $6,000 or $12,000 based on filing status & age. Tax info 515- 281-3114 orstate.ia.us/tax In 2012 taxable Social Security reduced by 67%, 89% in 2013, 100% in 2014..

Kansas

Yes

Yes

Yes

Yes, if federally taxed.

If federal income is less than $75,000, social security is exempt.  Tax info 785-368-8222 orksrevenue.org

Kentucky

Yes

Yes

Yes

No

Exclusion up to $41,110 for pension and annuity. Tax info502-564-4581 orrevenue.ky.gov

Louisiana

Yes

Yes

Yes

No

Over 65 retirement income exclusion up to $6,000 (single). If joint and both have retirement income, can exclude up to $12,000. Tax info225-219-0102 orrev.state.la

Maine

Yes

Yes

Yes

No

Deduct up to $6,000 of pension & annuity income; reduced by social security received. Tax info207-626-8475 ormaine.gov/revenue

Maryland

Yes

Yes

Yes

No

Over 65, taxable pension and annuity exclusion up to $27,100 (reduced by social security received). Tax info800-638-2937 orindividuals.marylandtaxes.com/senior/pension.asp

Massachusetts

Yes

Yes

Yes

No

Reciprocal pension exclusion with NY: if over 591/2 , can exclude up to $20,000.  Tax info617-887-6367 ormass.gov

Michigan

Yes

Yes*

Yes

No

*NYS pension taxed as "private" pension.  Allowable exclusions: $45,842 (single); $91,684 (joint). Tax info 517-636-4486 ormichigan.gov/taxes

Minnesota

Yes

Yes

Yes

Yes, if federally taxed

"Over 65 subtraction," schedule with age and income requirements.  Tax info 800-652-9094 ortaxes.state.mn.us

Mississippi

Yes

No

No

No

Tax info (601) 923-7000 ormstc.state.ms.us

Missouri

Yes

Yes*

Yes

Yes, may be reduced

May deduct up to 100% of public pension: if Missouri AGI is less than $85,000 (single) and $100,000 (married).  For higher incomes, may qualify for partial exemption. Social Security deduction up to 100% of taxable portion in 2012 at age 62, same income levels apply. Pension exemption must be reduced by Social Security. Tax info573-751-3505 ordor.mo.gov/tax

Montana

Yes

Yes

Yes

Yes*

Partial pension exclusion up to $3,830 per individual and income requirement, under $33,835 ($35,750 JT).   *Social Security worksheet to determine taxable amount.  Tax info866-859-2254 ormt.gov/revenue

Nebraska

Yes

Yes

Yes

Yes, if federally taxed

Tax info 800-742-7474 orrevenue.ne/gov

Nevada

No

No

No

No

No Income Tax. Tax info 866-962-3707 ortax.state.nv.us

New Hampshire

Yes*

No

No

No

*Income tax on Interest & Dividends. Tax info 603-271-2311 ornh.gov/revenue

New Jersey

Yes

Yes

Yes

No

Over 62 and gross income less than $100,000, pension, annuity or IRA exclusion: $15,000 (single), $20,000 (joint), $10,000 for MFS.  Also an "other retirement income" exclusion.  Tax info609-292-6400 orstate.nj.us/treasury/taxation

New Mexico

Yes

Yes

Yes

Yes, if federally taxed

Over 65, up to $8,000 exclusion. Tax info505-827-0908  ortax.state.nm.us

New York

Yes

No

*Yes

No

*Up to $20,000 exclusion for pension, annuity or Def. Comp. Tax info 518-457-5181 or tax.ny.gov

North Carolina

Yes

Yes*

Yes

No*

Social security, if federally taxable, deduct on North Carolina return.  $4,000 public pension exclusion; or private pension $2,000.  Tax info 877-252-3052 ordor.state.nc.us

North Dakota

Yes

Yes

Yes

Yes, if federally taxed

Tax info 701-328-2770 or nd.gov/tax

Ohio

Yes

Yes

Yes

No

Retirement Income Credit $200; Senior Citizen Credit $50; also lump sum retirement credits. Tax info 800-282-1780 ortax.ohio.gov

Oklahoma

Yes

Yes

Yes

No

Retirement Exclusion up to $10,000; amount must be included in AGI. Tax info 405-521-3160 ortax.ok.gov

Oregon

Yes

Yes

Yes

No

Over 62, retirement income credit.  Tax info 800-356-4222 ororegon.goc/DOR

Pennsylvania

Yes

No

No

No

Tax info 717-787-8201 or facts line 888-PATAXES orrevenue.state.pa.us

Rhode Island

Yes

Yes

Yes

Yes, if federally taxed

Tax info 401-222-1040 or tax.ri.gov

South Carolina

Yes

Yes

Yes

No

Retirement income deduction up to $3,000 until age 65.  At 65, up to $10,000.  All residents over 65, are eligible for an income tax deduction of $15,000, reduced by retirement income deduction.  Tax info843-852-3600 orsctax.org

South Dakota

No

No

No

No

No Income Tax. Tax info 605-773-3311 orstate.sd.us

Tennessee

Yes*

No

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