A State-by-State Guide to U.S. State Taxes for International Students (Nonresident Edition)
Picture this: you finish your J-1 season or your semester job, go home, and then a W-2 shows up with state tax withheld from a place you barely remember living in. That moment is when most nonresident students realize: state taxes are separate from federal taxes, and the rules change depending on the state.
This guide explains (1) which states typically won’t require a state income tax return for wage income, (2) what to do if state tax was withheld, and (3) a practical state-by-state reference of common nonresident/part-year state return forms and deadlines.
States with no state income tax on wages
If you lived and worked only in one of these states, you generally won’t file a state income tax return for wages (you still may have federal filing obligations like Form 1040-NR and/or Form 8843).
No wage income tax states (2026):
- Alaska
- Florida
- Nevada
- New Hampshire (as of tax periods starting Jan 1, 2025, NH repealed its interest & dividends tax, so it’s no longer taxing that either)
- South Dakota
- Tennessee
- Texas
- Washington (no wage income tax; Washington does have a capital gains tax on certain high earners, which usually doesn’t apply to typical student wage situations)
- Wyoming
What to do if you have a state filing requirement
You may need a state return if either of these is true:
- You earned wages in a state that has income tax (often shown on your W-2 state boxes), or
- The state withheld tax from your paychecks (even if you worked there briefly)
The practical checklist
- Start with your federal nonresident return (Form 1040-NR)
Many states use your federal numbers as the starting point. - List every state on your W-2 (and any other income forms)
If two states appear, you may need two state returns (often one part-year resident + one nonresident). - Decide your state status for each state
Usually: resident / part-year resident / nonresident (states define these differently). - File the right state form(s)
Form names are state-specific and often different for nonresidents.
Key deadline note for 2025 returns filed in 2026
Most state deadlines track the federal deadline (April 15). But there are exceptions. For example:
- Iowa returns are due April 30, 2026
- Louisiana returns are due May 15, 2026
(Always confirm on the state tax agency site if you’re close to a deadline.)
State-by-state quick reference: common nonresident/part-year return forms
Below is a quick reference for many common states international students work in. (States update forms over time, but these are the standard form names widely used for the filing types listed.)
Most common J-1/F-1 work states
- California: 540NR (Nonresident/Part-Year Resident)
- New York: IT-203 (Nonresident/Part-Year Resident)
- New Jersey: NJ-1040NR (Nonresident)
- Massachusetts: 1-NR/PY (Nonresident/Part-Year)
- Pennsylvania: PA-40
- Illinois: IL-1040 + Schedule NR
- Michigan: MI-1040 + Schedule NR
- Virginia: 763 (Nonresident)
- North Carolina: D-400 + Schedule PN
- Colorado: DR 0104 + DR 0104PN
- Connecticut: CT-1040NR/PY + Schedule CT-SI
Other states (forms you may see if you worked there)
- Alabama: 40NR
- Arizona: 140NR
- Arkansas: AR1000NR
- Delaware: 200-02 (Nonresident)
- District of Columbia: D-40 (commonly used for full-year; nonresident situations depend on sourcing,many students don’t file DC unless DC tax was withheld)
- Georgia: 500 + Schedule 3
- Hawaii: N-15
- Idaho: 43 + Schedule B
- Indiana: IT-40PNR
- Iowa: IA 1040 + IA 126 (and related schedules as needed)
- Kansas: K-40
- Kentucky: 740-NP
- Louisiana: IT-540B (nonresident/part-year as applicable)
- Maine: 1040ME
- Maryland: 505 + 505NR
- Minnesota: M1 + M1NR
- Mississippi: 80-205
- Missouri: MO-1040 + MO-NRI
- Montana: Form 2 (used broadly)
- Nebraska: 1040N + Schedule III
- New Mexico: PIT-1 + PIT-B
- North Dakota: ND-1 + ND-1NR
- Ohio: IT 1040 + Schedule IT NRC
- Oklahoma: 511NR + Schedule 511NR-1
- Oregon: OR-40-N
- Rhode Island: RI-1040NR
- South Carolina: SC1040 + Schedule NR
- Utah: TC-40 + TC-40B
- Vermont: IN-111 + Schedule IN-113
- West Virginia: IT-140 (often used) + nonresident schedules as required
- Wisconsin: 1NPR
Important: Some states have special rules for short stays, reciprocity, local taxes, or “convenience of the employer” sourcing. If your paycheck shows withholding in an unexpected state, you usually still file to reconcile and claim any refund.
Who can help you prepare state taxes correctly as a nonresident?
State filing is where nonresident students often make expensive mistakes:
- Filing in the wrong state
- Filing the wrong resident status
- Missing a state return where tax was withheld
- Accidentally using resident-only assumptions that don’t fit a J-1 nonresident profile
J1 Summer Tax Back can guide you through the correct state filing path alongside your federal nonresident return so your filings match your actual work locations and your nonresident status. 18
Start using our services by selecting the right service for your case here: https://j1summertaxback.com/service-selector