A complete state-by-state guide to U.S. taxes for international students
U.S. taxes can feel confusing for international students because there are two layers of rules happening at the same time:
Federal tax rules (the IRS) apply nationwide, and nonresidents typically file Form 1040-NR (plus Form 8843 for many F and J visa holders).
State tax rules are separate, and each state decides whether you must file a state return, which form you use, and what deadline applies.
At J1 Summer Tax Back, we see this exact problem every year: a student files the federal return correctly, but misses the state return—or files the wrong state form—because they assume “the U.S. tax return” is just one thing. It isn’t. J1 Summer Tax Back helps you treat federal and state filing as two separate checklists so you stay compliant and avoid delays, notices, and missed refunds.
Start with the easy part: states with no earned income tax
If you lived and worked only in a state with no state income tax on wages, you generally won’t owe state income tax there (though you may still have other state-related taxes depending on the situation).
The states with no state income tax on wages are:
Alaska
Florida
Nevada
New Hampshire (generally taxes interest/dividends, not wages)
South Dakota
Tennessee
Texas
Washington
Wyoming
Even in these states, you still typically have a federal filing obligation as a nonresident, and J1 Summer Tax Back can help you confirm what forms apply to your visa and income.
What to do if you have a state filing requirement
If you worked (or had taxable income sourced) in a state that does impose income tax, you may need to file a state return in addition to your federal return. This is common for students with a W-2, a taxable scholarship reported on a 1042-S, or income earned in multiple states.
Two practical rules J1 Summer Tax Back uses to keep students out of trouble:
- File where the income was earned, not just where you “feel” you lived.
- If your W-2 shows state wages and state withholding, that is often a strong sign a state return is required.
State-by-state reference guide for common nonresident student filing
Below is a practical list of state deadlines and the forms commonly used by nonresidents. If you earned income in any of these states, J1 Summer Tax Back can help you match your documents to the right state return.
Alabama — Deadline: April 15, 2026 — Form: 40NR
Arizona — Deadline: April 15, 2026 — Form: 140NR
Arkansas — Deadline: April 15, 2026 — Form: AR1000NR
California — Deadline: April 15, 2026 — Form: 540NR
Colorado — Deadline: April 15, 2026 — Forms: DR 0104 + DR 0104PN
Connecticut — Deadline: April 15, 2026 — Forms: CT-1040NR/PY + Schedule CT-SI
Delaware — Deadline: April 15, 2026 — Form: 200-02
District of Columbia — Deadline: April 15, 2026 — Form: D-40 (nonresident version often used for DC-source income)
Georgia — Deadline: April 15, 2026 — Forms: 500 + Schedule 3
Hawaii — Deadline: April 15, 2026 — Form: N-15
Idaho — Deadline: April 15, 2026 — Forms: 43 + Schedule B
Illinois — Deadline: April 15, 2026 — Forms: IL-1040 + Schedule NR
Indiana — Deadline: April 15, 2026 — Form: IT-40PNR
Iowa — Deadline: April 30, 2026 — Forms: IA 1040 + IA 126
Kansas — Deadline: April 15, 2026 — Form: K-40
Kentucky — Deadline: April 15, 2026 — Form: 740-NP
Louisiana — Deadline: May 15, 2026 — Form: IT-540B
Maine — Deadline: April 15, 2026 — Form: 1040ME
Maryland — Deadline: April 15, 2026 — Forms: 505 + 505NR
Massachusetts — Deadline: April 15, 2026 — Form: 1-NR/PY
Michigan — Deadline: April 15, 2026 — Forms: MI-1040 + Schedule NR
Minnesota — Deadline: April 15, 2026 — Forms: M1 + Schedule M1NR
Mississippi — Deadline: April 15, 2026 — Form: 80-205
Missouri — Deadline: April 15, 2026 — Forms: MO-1040 + MO-NRI
Montana — Deadline: April 15, 2026 — Form: 2
Nebraska — Deadline: April 15, 2026 — Forms: 1040N + Schedule III
New Jersey — Deadline: April 15, 2026 — Form: NJ-1040NR
New Mexico — Deadline: April 15, 2026 — Forms: PIT-1 + PIT-B
New York — Deadline: April 15, 2026 — Form: IT-203
North Carolina — Deadline: April 15, 2026 — Forms: D-400 + Schedule PN
North Dakota — Deadline: April 15, 2026 — Forms: ND-1 + ND-1NR
Ohio — Deadline: April 15, 2026 — Forms: IT 1040 + Schedule IT NRC
Oklahoma — Deadline: April 15, 2026 — Forms: 511NR + 511NR-1
Oregon — Deadline: April 15, 2026 — Form: OR-40-N
Pennsylvania — Deadline: April 15, 2026 — Form: PA-40
Rhode Island — Deadline: April 15, 2026 — Form: RI-1040NR
South Carolina — Deadline: April 15, 2026 — Forms: SC1040 + Schedule NR
Utah — Deadline: April 15, 2026 — Forms: TC-40 + TC-40B
Vermont — Deadline: April 15, 2026 — Forms: IN-111 + N-113
Virginia — Deadline: April 15, 2026 — Form: 763
West Virginia — Deadline: April 15, 2026 — Forms: IT-140 + Schedule A (when required for your WV situation)
Wisconsin — Deadline: April 15, 2026 — Form: 1NPR
If you need extra time, many states allow extensions, but the rules vary. J1 Summer Tax Back can help you understand whether an extension applies to filing, payment, or both.
Common situations international students run into
You worked in one state, then moved to another.
You might need to file in both states, even if you only lived in the first state for a short time. J1 Summer Tax Back can help you allocate income correctly.
Your W-2 shows state withholding, but you think you “didn’t earn much.”
You may still have a state filing requirement, and filing is often the only way to reclaim overwithheld state tax. J1 Summer Tax Back focuses on preventing missed refunds in exactly these cases.
You are a nonresident for federal tax purposes and filed 1040-NR.
That does not automatically decide your state residency status. States have their own rules, and J1 Summer Tax Back helps you work through them without accidentally filing the wrong type of state return.
The documents you’ll want before starting
Most students can move faster and avoid mistakes if they gather:
Passport and visa details (including DS-2019 for J visas or I-20 for F visas)
U.S. entry/exit dates
W-2 and/or 1042-S (and any 1099 forms if applicable)
SSN or ITIN (if you have one)
A copy of your federal return details when preparing state returns
This is the same checklist J1 Summer Tax Back uses to make sure your state filing aligns with your federal nonresident filing.
Who can help you prepare state taxes
State taxes are where many nonresident students get stuck—especially if they had jobs in multiple states, moved mid-year, or had both wages and scholarship income. J1 Summer Tax Back helps you identify which state returns are required, match your income documents to the right forms, and prepare everything so your federal and state filings tell a consistent story. 44
Start using our services by selecting the right service for your case here: https://j1summertaxback.com/service-selector