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Treatment of Select Itemized Deductions
State Starting Point for Tax Liability Federal
Income Tax 		State General
Sales Tax 		State Personal
Property Tax 		Interest
Expenses 		Medical
Expenses 		Charitable
Contributions 		Mortgage
Interest 		Casualty
Losses
Alabama * --- Y N Y Y Y Y Y Y
Alaska No State Income Tax
Arizona * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Arkansas --- N N Y Y Y Y Y Y
California * Federal Adjusted Gross Income N N Y Y Y Y Y Y
Colorado * Federal Taxable Income
Connecticut Federal Adjusted Gross Income ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Delaware * Federal Adjusted Gross Income N N/A N/A Y Y Y Y Y
District of Columbia * Federal Adjusted Gross Income N N Y Y Y Y Y Y
Florida No State Income Tax
Georgia * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Hawaii * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Idaho * Federal Taxable Income N N Y Y Y Y Y Y
Illinois Federal Adjusted Gross Income ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Indiana Federal Adjusted Gross Income ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Iowa * Federal Adjusted Gross Income Y (see notes) N Y Y Y Y Y Y
Kansas * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Kentucky * Federal Adjusted Gross Income N N Y Y Y Y Y Y
Louisiana * Federal Adjusted Gross Income Y (see notes) Y Y Y Y Y Y Y
Maine * Federal Adjusted Gross Income N N Y Y Y Y Y Y
Maryland * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Massachusetts * Federal Adjusted Gross Income N N N N N N N N
Michigan Federal Adjusted Gross Income ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Minnesota * Federal Taxable Income
Mississippi --- N Y Y Y Y Y Y Y
Missouri * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Montana * Federal Adjusted Gross Income Y N/A Y Y Y Y Y Y
Nebraska * Federal Adjusted Gross Income N N Y Y Y Y Y Y
Nevada No State Income Tax
New Hampshire Taxes only Interest & Dividends ITEMIZED DEDUCTIONS ARE NOT PERMITTED
New Jersey * --- N N Y N Y N N N
New Mexico * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
New York * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
North Carolina * Federal Taxable Income
North Dakota Federal Taxable Income
Ohio Federal Adjusted Gross Income
Oklahoma Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Oregon * Federal Taxable Income N N/A Y Y Y Y Y Y
Pennsylvania --- ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Rhode Island * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
South Carolina * Federal Taxable Income
South Dakota No State Income Tax
Tennessee Taxes only Interest & Dividends ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Texas No State Income Tax
Utah * Federal Taxable Income Y (50%) N Y Y Y Y Y Y
Vermont Federal Taxable Income
Virginia * Federal Adjusted Gross Income N Y Y Y Y Y Y Y
Washington No State Income Tax
West Virginia Federal Adjusted Gross Income ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Wisconsin Federal Adjusted Gross Income ITEMIZED DEDUCTIONS ARE NOT PERMITTED
Wyoming No State Income Tax
Personal Exemptions/Credits
State Starting Point for Tax Liability Exemption/
Credit 		Single
Persons 		Married Persons Filing Separately Married Persons Filing Jointly Heads of
Household 		Elderly Dependent Blind Deaf Disabled
Alabama * --- Exemption $1,500 $1,500 $3,000 $3,000 $0 $300 $0 $0 $0
Alaska No State Income Tax
Arizona * Federal Adjusted Gross Income Exemption $2,100 $2,100 $4,200 $4,200 $2,100 $2,300 $1,500 $0 $0
Arkansas --- Credit $20 $20 $40 $40 $20 $20 $20 $20 $0
California * Federal Adjusted Gross Income Credit $87 $87 $174 $87 $87 $272 $87 $0 $0
Colorado * Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
Connecticut Federal Adjusted Gross Income Exemption $12,625 $12,000 $24,000 $19,000 $0 $0 $0 $0 $0
Delaware * Federal Adjusted Gross Income Credit $110 $110 $220 $110 $110 $110 $0 $0 $0
District of Columbia * Federal Adjusted Gross Income Exemption $1,500 $1,500 $3,000 $3,000 $1,500 $1,500 $1,500 $0 $0
Florida No State Income Tax
Georgia * Federal Adjusted Gross Income Exemption $2,700 $2,700 $5,400 $2,700 $0 $3,000 $0 $0 $0
Hawaii * Federal Adjusted Gross Income Exemption $1,040 $1,040 $2,080 $1,040 $1,040 $1,040 $7,000 $7,000 $7,000
Idaho * Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
Illinois Federal Adjusted Gross Income Exemption $2,000 $2,000 $4,000 $2,000 $1,000 $2,000 $1,000 $0 $0
Indiana Federal Adjusted Gross Income Exemption $1,000 $1,000 $2,000 $1,000 $1,000 $1,000 $1,000 $0 $0
Iowa * Federal Adjusted Gross Income Credit $40 $40 $80 $80 $20 $40 $20 $0 $0
Kansas * Federal Adjusted Gross Income Exemption $2,250 $2,250 $4,500 $4,500 $0 $2,250 $0 $0 $0
Kentucky * Federal Adjusted Gross Income Credit $20 $20 $40 $20 $40 $20 $40 $0 $0
Louisiana * Federal Adjusted Gross Income Exemption $1,000 $1,000 $2,000 $1,000 $1,000 $1,000 $1,000 $0 $0
Maine * Federal Adjusted Gross Income Exemption $2,850 $2,850 $5,700 $2,850 $0 $2,850 $0 $0 $0
Maryland * Federal Adjusted Gross Income Exemption $2,400 $2,400 $4,800 $2,400 $1,000 $2,400 $1,000 $0 $0
Massachusetts * Federal Adjusted Gross Income Exemption $3,850 $3,850 $7,700 $5,950 $700 $1,000 $2,200 $0 $0
Michigan Federal Adjusted Gross Income Exemption $3,200 $3,200 $6,400 $3,200 $2,000 $600 $2,000 $2,000 $2,000
Minnesota * Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
Mississippi --- Exemption $6,000 $6,000 $12,000 $9,500 $1,500 $1,500 $1,500 $0 $0
Missouri * Federal Adjusted Gross Income Exemption $2,100 $2,100 $4,200 $3,500 $0 $1,200 $0 $0 $0
Montana * Federal Adjusted Gross Income Exemption $1,900 $1,900 $3,800 $1,900 $1,900 $1,900 $1,900 $0 $0
Nebraska * Federal Adjusted Gross Income Credit $103 $103 $206 $103 $0 $103 $0 $0 $0
Nevada No State Income Tax
New Hampshire Taxes only Interest & Dividends Exemption $2,400 $2,400 $4,800 $2,400 $1,200 $0 $1,200 $0 $1,200
New Jersey * --- Exemption $1,000 $1,000 $2,000 $1,000 $1,000 $1,500 $1,000 $0 $1,000
New Mexico * Federal Adjusted Gross Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
New York * Federal Adjusted Gross Income Exemption $0 $0 $0 $0 $0 $1,000 $0 $0 $0
North Carolina * Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
North Dakota Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
Ohio Federal Adjusted Gross Income Exemption $1,350 $1,350 $2,700 $1,350 $0 $1,350 $0 $0 $0
Oklahoma Federal Adjusted Gross Income Exemption $1,000 $1,000 $2,000 $1,000 $1,000 $1,000 $1,000 $0 $0
Oregon * Federal Taxable Income Credit $159 $159 $318 $159 $0 $159 $0 $0 $159
Pennsylvania --- None $0 $0 $0 $0 $0 $0 $0 $0 $0
Rhode Island * Federal Adjusted Gross Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
South Carolina * Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
South Dakota No State Income Tax
Tennessee Taxes only Interest & Dividends Exemption $1,250 $1,250 $2,500 $1,250 $0 $0 Exempt $0 Exempt
Texas No State Income Tax
Utah * Federal Taxable Income Exemption $2,475 $2,475 $4,950 $4,950 $0 $2,475 $0 $0 $0
Vermont Federal Taxable Income Exemption $3,300 $3,300 $6,600 $6,600 $0 $3,300 $0 $0 $0
Virginia * Federal Adjusted Gross Income Exemption $900 $900 $1,800 $900 $800 $0 $800 $0 $0
Washington No State Income Tax
West Virginia Federal Adjusted Gross Income Exemption $2,000 $2,000 $4,000 $2,000 $0 $2,000 $0 $0 $0
Wisconsin Federal Adjusted Gross Income Exemption $700 $700 $1,400 $700 $250 $700 $0 $0 $0
Wyoming No State Income Tax
State Starting Point for Tax Liability Married Persons Filing Separately Married Persons Filing Jointly Heads of
Household
Alabama * --- $2,000 max $4,000 max $2,000 max
Alaska No State Income Tax
Arizona * Federal Adjusted Gross Income $4,125 $8,250 $8,250
Arkansas --- $2,000 $4,000 $2,000
California * Federal Adjusted Gross Income $3,254 $6,508 $6,508
Colorado * Federal Taxable Income $5,150 $10,300 $7,550
Connecticut Federal Adjusted Gross Income $5,150 $10,300 $7,550
Delaware * Federal Adjusted Gross Income $3,250 $6,500 $3,250
District of Columbia * Federal Adjusted Gross Income $1,250 $2,500 $2,500
Florida No State Income Tax
Georgia * Federal Adjusted Gross Income $1,500 $3,000 $2,300
Hawaii * Federal Adjusted Gross Income $950 $1,900 $1,650
Idaho * Federal Taxable Income $5,150 $10,300 $7,550
Illinois Federal Adjusted Gross Income None None None
Indiana Federal Adjusted Gross Income None None None
Iowa * Federal Adjusted Gross Income $1,650 $4,060 $4,060
Kansas * Federal Adjusted Gross Income $3,000 $6,000 $4,500
Kentucky * Federal Adjusted Gross Income $1,970 $1,970 $1,970
Louisiana * Federal Adjusted Gross Income $4,500 $9,000 $9,000
Maine * Federal Adjusted Gross Income $4,300 $8,600 $7,550
Maryland * Federal Adjusted Gross Income $1,500-$2,000 $3,000-$4,000 $3,000-$4,000
Massachusetts * Federal Adjusted Gross Income None None None
Michigan Federal Adjusted Gross Income None None None
Minnesota * Federal Taxable Income $5,150 $10,300 $7,550
Mississippi --- $2,300 $4,600 $3,400
Missouri * Federal Adjusted Gross Income $5,150 $10,300 $7,550
Montana * Federal Adjusted Gross Income $1,580-$3,560 $3,160-$7,120 $3,160-$7,120
Nebraska * Federal Adjusted Gross Income $4,290 $8,580 $7,550
Nevada No State Income Tax
New Hampshire Taxes only Interest & Dividends None None None
New Jersey * --- None None None
New Mexico * Federal Adjusted Gross Income $5,150 $10,300 $7,550
New York * Federal Adjusted Gross Income $7,500 $15,000 $10,500
North Carolina * Federal Taxable Income $3,000 $6,000 $4,400
North Dakota Federal Taxable Income $5,150 $10,300 $7,550
Ohio Federal Adjusted Gross Income None None None
Oklahoma Federal Adjusted Gross Income $2,000 $3,000 $3,000
Oregon * Federal Taxable Income $1,770 $3,545 $2,855
Pennsylvania --- None None None
Rhode Island * Federal Adjusted Gross Income $4,150 $8,300 $7,300
South Carolina * Federal Taxable Income $5,150 $10,300 $7,550
South Dakota No State Income Tax
Tennessee Taxes only Interest & Dividends None None None
Texas No State Income Tax
Utah * Federal Taxable Income $5,150 $10,300 $7,550
Vermont Federal Taxable Income $5,150 $10,300 $7,550
Virginia * Federal Adjusted Gross Income $3,000 $6,000 $3,000
Washington No State Income Tax
West Virginia Federal Adjusted Gross Income None None None
Wisconsin Federal Adjusted Gross Income $7,240-$0 $15,240-$0 $10,930-$0
Wyoming No State Income Tax

 

 
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