{"id":353998,"date":"2016-04-04T10:48:06","date_gmt":"2016-04-04T15:48:06","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/tax-laws-forms.html"},"modified":"2025-03-20T13:07:19","modified_gmt":"2025-03-20T18:07:19","slug":"tax-laws-forms","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/tax-laws-forms.html","title":{"rendered":"State Tax Laws and Forms"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n<div class=\"fl-page-articles fl-section-main fl-section-main-full-width\"><div\n    data-testid=\"fl-general-title\"\n    class=\"fl-general-title fl-flex fl-gap20 fl-items-end\"\n>\n    <div class=\"fl-general-title-heading fl-flex fl-flex-column\">\n        <h1\n            class=\"fl-h1 fl-general-title-title fl-no-spacing\"\n            data-testid=\"fl-general-title-title\"\n        >\n            State Tax Laws\n        <\/h1>\n        <p\n            class=\"fl-general-title-description fl-text-xl fl-no-margin\"\n            data-testid=\"fl-general-title-description\"\n        >\n            This section will guide you through the differences between state and federal tax laws, and how tax laws can differ between states. \n        <\/p>\n    <\/div>\n<\/div>\n\n\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">Lyle Therese A. Hilotin-Lee, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/laura-temme-esq\/\">Laura Temme, Esq.<\/a>\n                | Last updated\n        <time>\n                            March 20, 2025\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n\n\n\n<p>Learning about federal and state tax laws is essential to filing taxes. Although federal taxes follow a uniform set of rules nationwide, the tax system varies significantly across states.<\/p>\n<p>This section provides an overview of state tax systems, including filing requirements, tax exemptions and deductions, state tax codes, and variations in state tax law.<\/p>\n\n\n\n<div\n    class=\"fl-category-overview\"\n    data-testid=\"fl-category-overview\"\n>\n    <div\n        class=\"fl-accordion fl-category-overview-container\"\n        id=\"category-overview\"\n        data-testid=\"fl-accordion\"\n    >\n                    <div\n               class=\"fl-accordion-item fl-category-overview-item\"\n               id=\"section-1-category-overview\"\n               aria-labelledby=\"button-1-category-overview\"\n               data-testid=\"fl-accordion-item\"\n            >\n                <h2\n                    class=\"fl-accordion-header fl-flex fl-items-center fl-justify-between fl-no-margin\"\n                    data-testid=\"fl-accordion-header\"\n                >\n                    <button\n                        id=\"button-1-category-overview\"\n                        aria-label=\"Category 1 content\"\n                        aria-expanded=\"false\"\n                        aria-controls=\"section-1-category-overview\"\n                        class=\"fl-accordion-button fl-flex fl-flex-auto fl-justify-between\"\n                        type=\"button\"\n                    >\n                        State Taxes\n                        <span aria-hidden=\"true\">\n                            <i\n                                class=\"fa fa-angle-down small\"\n                                aria-hidden=\"true\"\n                            ><\/i>\n                        <\/span>\n                    <\/button>\n                <\/h2>\n                <div\n                    class=\"fl-accordion-content\"\n                    data-testid=\"fl-accordion-content\"\n                    id=\"content-1-category-overview\"\n                >\n                    <ul class=\"fl-no-margin fl-list\">\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/state-tax-laws.html\" class=\"fl-list-item-link\">\n                                    <span>Comparing State Tax Laws<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/state-tax-codes.html\" class=\"fl-list-item-link\">\n                                    <span>State Tax Codes and Resources<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/state\/tax-laws\/personal-income-tax.html\" class=\"fl-list-item-link\">\n                                    <span>State Personal Income Tax Laws<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/state\/tax-laws\/consumer-taxes.html\" class=\"fl-list-item-link\">\n                                    <span>State Consumer Tax Laws<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <\/ul>\n                <\/div>\n            <\/div>\n                    <div\n               class=\"fl-accordion-item fl-category-overview-item\"\n               id=\"section-2-category-overview\"\n               aria-labelledby=\"button-2-category-overview\"\n               data-testid=\"fl-accordion-item\"\n            >\n                <h2\n                    class=\"fl-accordion-header fl-flex fl-items-center fl-justify-between fl-no-margin\"\n                    data-testid=\"fl-accordion-header\"\n                >\n                    <button\n                        id=\"button-2-category-overview\"\n                        aria-label=\"Category 1 content\"\n                        aria-expanded=\"false\"\n                        aria-controls=\"section-2-category-overview\"\n                        class=\"fl-accordion-button fl-flex fl-flex-auto fl-justify-between\"\n                        type=\"button\"\n                    >\n                        State Tax Help\n                        <span aria-hidden=\"true\">\n                            <i\n                                class=\"fa fa-angle-down small\"\n                                aria-hidden=\"true\"\n                            ><\/i>\n                        <\/span>\n                    <\/button>\n                <\/h2>\n                <div\n                    class=\"fl-accordion-content\"\n                    data-testid=\"fl-accordion-content\"\n                    id=\"content-2-category-overview\"\n                >\n                    <ul class=\"fl-no-margin fl-list\">\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/taxpayer-assistance-state-specific.html\" class=\"fl-list-item-link\">\n                                    <span>State Taxpayer Assistance Programs<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/which-tax-form-should-i-use.html\" class=\"fl-list-item-link\">\n                                    <span>Which Tax Form Should I Use?<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                                <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i\n                                    class=\"fa fa-angle-right small\"\n                                    aria-hidden=\"true\"\n                                ><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a href=\"https:\/\/www.findlaw.com\/tax\/legal-help-resources\/who-to-contact-for-tax-questions-tax-lawyer-or-accountant.html\" class=\"fl-list-item-link\">\n                                    <span>Who to Contact for Tax Questions: Tax Lawyer or Accountant?<\/span>\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <\/ul>\n                <\/div>\n            <\/div>\n            <\/div>\n<\/div>\n\n\n\n<h2>Understanding State Tax Laws<\/h2>\n<p><a href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/state-tax-laws.html\">State tax laws differ<\/a>\u00a0from one jurisdiction to another. At present, 41 states and the District of Columbia impose state income taxes on wages. Meanwhile, eight states\u2014Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming\u2014have no income tax. New Hampshire, on the other hand, only taxes dividends and interest income.<\/p>\n<p>Other than\u00a0<a href=\"https:\/\/www.findlaw.com\/tax.html\">income\u00a0<\/a>taxes, states also rely on various sources of revenue. For instance, 45 states collect sales tax. All states impose property taxes, although the rates vary widely. For instance, New Jersey and Illinois&#8217; property tax rates exceed 2%, whereas Hawaii&#8217;s property tax is 0.28%.<\/p>\n<p>The unique economic conditions of each state government cause these varying tax laws. The tax administration in each state is often handled by the Department of Revenue or a similar agency, which enforces and creates state tax regulations.<\/p>\n<p>States may also levy\u00a0<a href=\"https:\/\/www.findlaw.com\/smallbusiness\/business-taxes\/excise-taxes.html\">excise taxes<\/a>\u00a0on certain goods and services, such as alcohol, tobacco, or gasoline. Many municipal governments also impose local taxes. This creates multiple layers of taxation that residents must navigate.<\/p>\n<h2>Determining Your State Tax Filing Requirements<\/h2>\n<p>Your obligation to file state tax depends mainly on your\u00a0<a href=\"https:\/\/accountinginsights.org\/what-determines-your-state-of-residence-for-tax-purposes\/\" target=\"_blank\" rel=\"noopener\">residency status<\/a>\u00a0and your sources of earned income. State tax laws often recognize various categories for taxpayers. Each category contains a different tax filing requirement.<\/p>\n<h3>Full Year Residents<\/h3>\n<p>In general, full-year residents of the United States should report all their\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-is-gross-income-.html\">gross income<\/a>, regardless of where they earned that income. To avoid double taxation on the same income, most states provide tax credits for taxes paid to other states.<\/p>\n<p>Full-year residents often file the standard\u00a0<a href=\"https:\/\/www.findlaw.com\/tax.html\">individual income tax<\/a>\u00a0return by filling out Form 40, Form 1, IT-201, or a similar form, depending on the state.<\/p>\n<h3>Part-Year Residents<\/h3>\n<p>Individuals who live in the state only for a portion of the tax year, pay different taxes compared to full-year residents. These taxpayers should file tax returns by reporting the income they earned while living in the state.<\/p>\n<p>Most states also offer\u00a0<a href=\"https:\/\/www.ftb.ca.gov\/file\/personal\/residency-status\/part-year-and-nonresident.html\" target=\"_blank\" rel=\"noopener\">part-year resident<\/a>\u00a0forms or tax schedules that allocate the income between different states depending on the period of residency.<\/p>\n<h3>Nonresidents<\/h3>\n<p>Individuals who do not meet the definition of \u201cresidents&#8221; based on factors such as domicile and physical presence might still have tax obligations to a given state. In most cases, if\u00a0<a href=\"https:\/\/taxfoundation.org\/data\/all\/state\/nonresident-income-tax-filing-laws\/\" target=\"_blank\" rel=\"noopener\">nonresidents<\/a>\u00a0earn income from sources within a state, they generally should file nonresident tax returns in that state.<\/p>\n<p>It is important to note that the\u00a0<a href=\"https:\/\/taxfoundation.org\/data\/all\/state\/nonresident-income-tax-filing-laws\/\" target=\"_blank\" rel=\"noopener\">threshold for nonresidents<\/a>\u00a0varies significantly across the nation. Nearly half of the states require nonresidents to file a tax return even if they work only a single day in that state.<\/p>\n<h2>How Do States Tax Income Earned in Other Jurisdictions?<\/h2>\n<p>If you earn income in another state, you might have to file your taxes there even if you&#8217;re not a resident.<\/p>\n<p>In the following states, nonresidents should\u00a0<a href=\"https:\/\/taxfoundation.org\/data\/all\/state\/nonresident-income-tax-filing-laws\/#:~:text=The%20strictest%20nonresident%20filing%20obligations%20are%20found%20in%20Arkansas%2C%20Delaware%2C%20Kansas%2C%20Michigan%2C%20and%20Nebraska%2C%20where%20nonresidents%20are%20required%20to%20file%20a%20return%20if%20they%20earn%20any%20income%20in%20the%20state.\" target=\"_blank\" rel=\"noopener\">file their income tax return<\/a>\u00a0if they earn\u00a0<i>any\u00a0<\/i>income within that state, regardless of the amount:<\/p>\n<ul>\n<li>Arkansas<\/li>\n<li>Delaware<\/li>\n<li>Kansas<\/li>\n<li>Michigan<\/li>\n<li>Nebraska<\/li>\n<\/ul>\n<p>Other states require tax filings from nonresidents only if they reach certain time or income-based thresholds.<\/p>\n<h3>Time-Based Thresholds<\/h3>\n<p>Some states require nonresidents to file their\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/individuals-and-income-tax.html\">income tax returns<\/a>\u00a0only if they work a certain number of days in that state.<\/p>\n<p>For instance, Montana and Indiana have a 30-day threshold. This allows nonresident taxpayers to work within the state for less than 30 days without triggering their tax obligations.<\/p>\n<p>Louisiana, North Dakota, Utah, and West Virginia have state laws that provide more limited day-based exclusions.<\/p>\n<h3>Income-Based Thresholds<\/h3>\n<p>Other states have established a minimum income threshold before a nonresident should file an income tax return. For example,\u00a0<a href=\"https:\/\/www.maine.gov\/revenue\/sites\/maine.gov.revenue\/files\/inline-files\/sched_nr_guide_2022.pdf\" target=\"_blank\" rel=\"noopener\">Maine<\/a>\u00a0requires nonresident taxpayers to file if they worked 12 or more days in the state and earned more than $3,000.<\/p>\n<p>The following states also have income-based thresholds for nonresident tax filings:<\/p>\n<ul>\n<li>Georgia<\/li>\n<li>Idaho<\/li>\n<li>Iowa<\/li>\n<li>Minnesota<\/li>\n<li>Missouri<\/li>\n<li>Oklahoma<\/li>\n<li>Oregon<\/li>\n<li>Pennsylvania<\/li>\n<li>Wisconsin<\/li>\n<\/ul>\n<p>If you have questions about whether you need to file your taxes in another state, consult that state&#8217;s\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/state-tax-codes.html\">tax agency<\/a>\u00a0or a local tax professional.<\/p>\n<h2>State Tax Deductions<\/h2>\n<p>States offer various tax breaks that can reduce your overall tax burden. They often come in the form of exemptions or tax deductions.\u00a0Tax deductions\u00a0subtract money from your total gross income so that you have a lower amount to pay taxes on.<\/p>\n<h3>Standard Deductions<\/h3>\n<p>A\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/the-standard-deduction.html\">standard tax deduction<\/a>\u00a0is a specified dollar amount that reduces how much of your income is subject to taxes.<\/p>\n<p>The\u00a0<a href=\"https:\/\/www.irs.gov\/newsroom\/deductions-for-individuals-the-difference-between-standard-and-itemized-deductions-and-what-they-mean\" target=\"_blank\" rel=\"noopener\">Internal Revenue Service (IRS)<\/a>\u00a0adjusts the standard federal deduction each tax year. How much you can claim depends on your age and filing status.<\/p>\n<p>For example, let&#8217;s say you&#8217;re a 30-year-old single filer who earned $60,000 in 2024. The federal standard deduction for 2024 is $14,600. If you take the standard deduction, that means only $45,400 of your income is taxable.<\/p>\n<p>People older than 65 can take advantage of a higher federal standard deduction.<\/p>\n<p>Many states adopt the standard deduction set by the IRS, while others establish their own.\u00a0<a href=\"https:\/\/www.pa.gov\/agencies\/revenue\/resources\/tax-types-and-information\/personal-income-tax.html\" target=\"_blank\" rel=\"noopener\">Pennsylvania<\/a>, for example, does not have a standard deduction for personal income tax. But taxpayers can use other credits and exclusions to reduce their taxes owed.<\/p>\n<h3>Itemized Deductions<\/h3>\n<p>Taxpayers can also opt to itemize their deductions instead.\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-are-itemized-deductions-.html\">Itemized deductions<\/a>\u00a0allow people to claim certain expenses as a deduction, such as mortgage interest or donations to charity.<\/p>\n<p>People generally choose to itemize only if the total allowable itemized deduction is greater than the standard deduction. Or if they do not qualify for the standard deduction.<\/p>\n<p>If you choose to itemize your federal taxes, you can often claim a deduction for state and local taxes. However, if you itemize your state taxes, most states will not allow a deduction for state income tax.<\/p>\n<h2>State Tax Exemptions<\/h2>\n<p><a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/tax-exemptions.html\">Tax exemptions<\/a>\u00a0also reduce your tax burden, but in a different way than deductions. Rather than reducing your overall taxable income, a tax exemption removes certain income sources from your tax liability, such as:<\/p>\n<ul>\n<li>Disability benefits<\/li>\n<li>Veteran&#8217;s benefits<\/li>\n<li>Health savings account (HSA) withdrawals<\/li>\n<li>Municipal bonds<\/li>\n<\/ul>\n<p>The IRS no longer uses personal and dependent exemptions for federal taxes. Instead, it offers the standard deduction discussed above.<\/p>\n<p>State tax exemptions vary. Some states and counties offer tax exemptions to businesses to help stimulate the local economy. They might encourage business owners to operate in certain areas by making them exempt from property taxes. Or they might exempt certain types of businesses from paying sales tax.<\/p>\n<h2>Need Help with State Taxes?<\/h2>\n<p>Understanding your tax obligation is crucial for filing proper tax information. If you encounter difficulties with state tax forms or payments, start by contacting your state tax agency or a local tax professional.<\/p>\n<p>You can also seek legal advice from a\u00a0<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">tax attorney<\/a>\u00a0who can help you better understand your local tax code. They can also assist you in resolving issues like tax liens and wage garnishment. Contact a\u00a0<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/\" target=\"_blank\" rel=\"noopener\">state tax law attorney<\/a>\u00a0today to learn more.<\/p>\n\n\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g 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class=\"was-this-helpful__choose-option-message\" role=\"status\">\n            <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n        <\/div>\n        <form class=\"was-this-helpful__feedback-form\">\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--positive\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this helpful?<\/legend>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--understandable\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Easy to understand\"\n                        >\n                        <label\n            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<fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this not helpful?<\/legend>\n                    <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n                        <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--missing-info\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Missing Information\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--missing-info\"\n                        >Missing the information I need<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--complicated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Too complicated\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--complicated\"\n                        >Too complicated \/ too many steps<\/label>\n                    <\/div>\n                    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          class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--negative-other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__form-buttons-container\">\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--positive at-feedback-submit fl-button secondary\"\n                    type=\"submit\"\n                >\n                    <span class=\"fl-button-content\">Submit<\/span>\n                    <i\n                        class=\"fa fa-angle-right medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel fl-button primary disabled\"\n                    type=\"reset\"\n                >\n                    <span class=\"fl-button-content\">Cancel<\/span>\n                    <i\n                        class=\"fa fa-times-circle medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n            <\/div>\n        <\/form>\n    <\/div>\n    <div class=\"was-this-helpful__thank-you-message\" role=\"status\">\n        <i class=\"was-this-helpful__thank-you-message-icon fa fa-check\"><\/i>\n        <p class=\"was-this-helpful__thank-you-message-text\" aria-live=\"polite\"><\/p>\n    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"fl-section-sidebar\"><div class=\"fl-editors-summary\" data-testid=\"fl-editors-summary\">\n    \n    <div class=\"fl-editors-summary-content\" data-testid=\"fl-editors-summary-content\">\n                    <h2>Can I Solve This on My Own or Do I Need an Attorney?<\/h2>\n                <div class=\"fl-editors-summary-content-main\" data-testid=\"fl-editors-summary-content-main\">\n            \n        <\/div>\n        <ul class=\"fl-list-style-none\">\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    You may need a certified public accountant (CPA), enrolled agent (EA), or a tax attorney for your tax issues or IRS concerns\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Complex tax cases (such as back taxes, criminal tax matters, tax litigation, or serious issues with the IRS) may need the support of an attorney\n\n                <\/li>\n                    <\/ul>\n                    <div class=\"fl-editors-summary-content-description\" data-testid=\"fl-editors-summary-content-description\">\n                <p>Tax issues and IRS matters can be challenging. A tax attorney has advanced training to offer tailored advice to resolve complicated tax situations.<\/p>\n\n            <\/div>\n                            <div class=\"fl-editors-summary-content-link fl-flex\" data-testid=\"fl-editors-summary-content-link\">\n                <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                <p class=\"find-attorney\">\u00a0<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/#USER_GEO\/?fli=esum:FL47\" title=\"Tax Law Attorney Directory\" target=\"_blank\" rel=\"noopener\">Find a local attorney<\/a><\/p>\n\n            <\/div>\n            <\/div>\n<\/div>\n\n\n\n\n    <div class=\"popularDirectory\">\n        <div class=\"general-popular-directory \">\n            <div class=\"general-popular-directory-title\">\n                <h3>Attorney Directory<\/h3>\n            <\/div>\n            <ul>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Tax Law Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/tax-increment-financing\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Tax Increment Financing Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Estate Planning Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/business-commercial-law\/\" target=\"_blank\" rel=\"noopener\">Small Business Attorneys<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/bankruptcy-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Bankruptcy Attorneys<\/a><\/li>\n                            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"popularRecent\">\n    <div class=\"row popular-recent\">\n        <h2 class=\"popular-recent-title\">Looking for More Information?<\/h2>\n        <div class=\"popular-recent-item\">\n            <div class=\"popular-recent-item-image\">\n                <img decoding=\"async\" src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745849290\/ability-law\/wp-prod\/general-components-popular-recent-popular\/general-components-popular-recent-popular.svg?_i=AA\"\n                    alt=\"\">\n            <\/div>\n            <div class=\"popular-recent-item-content\">\n                <h3>Popular Tax Law Articles<\/h3>\n                <ul class=\"fl-list\">\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/state-tax-codes.html\">State Tax Codes<\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/can-you-go-to-jail-for-not-paying-taxes.html\">Can You Go to Jail for Not Paying Taxes?<\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/how-to-resolve-a-tax-lien.html\">How to Resolve a Tax Lien<\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/is-tax-evasion-a-felony-or-misdemeanor-.html\">Is Tax Evasion a Felony or Misdemeanor?<\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/receiving-a-tax-bill-from-the-irs.html\">What to Do If You Get a Tax Bill From the IRS<\/a>\n                        <\/li>\n                                    <\/ul>\n            <\/div>\n        <\/div>\n        <div class=\"popular-recent-item\">\n            <div class=\"popular-recent-item-image\">\n                <img decoding=\"async\" src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745849421\/ability-law\/wp-prod\/general-components-popular-recent-recent_12960fdca\/general-components-popular-recent-recent_12960fdca.svg?_i=AA\"\n                    alt=\"\">\n            <\/div>\n            <div class=\"popular-recent-item-content\">\n                <h3>Most Recent Tax Law Articles<\/h3>\n                <ul class=\"fl-list\">\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/complex-tax-planning-situations-for-seniors-that-require-an-attorney.html\">\n                                Complex Tax Planning Situations for Seniors That Require an Attorney\n                            <\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/do-you-need-to-report-your-online-sales-to-the-irs.html\">\n                                Received a Form 1099-K? A Guide to Avoiding IRS Penalties\n                            <\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/non-deductible-expenses.html\">\n                                A Business Owner&#8217;s Guide to IRS Audit Red Flags\n                            <\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/tax-return-confidentiality-and-disclosure-laws.html\">\n                                Tax Return Confidentiality and Disclosure Laws\n                            <\/a>\n                        <\/li>\n                                            <li class=\"fl-list-item fl-flex\">\n                            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/the-irs-and-your-rights.html\">\n                                The Taxpayer Bill of Rights: How To Protect Yourself in an IRS Dispute\n                            <\/a>\n                        <\/li>\n                                    <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>When filing state and federal taxes, most taxpayers will need to check out particular tax laws or access additional tax forms. FindLaw&#8217;s Tax Laws and Forms section<\/p>\n","protected":false},"author":41135,"featured_media":0,"parent":353937,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"app\/Http\/Controllers\/Templates\/OverviewPageController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[2746],"tags":[],"state_laws_tags":[],"flmsa":[],"class_list":["post-353998","page","type-page","status-publish","hentry","category-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/users\/41135"}],"replies":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/comments?post=353998"}],"version-history":[{"count":1,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353998\/revisions"}],"predecessor-version":[{"id":388235,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353998\/revisions\/388235"}],"up":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353937"}],"wp:attachment":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=353998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/categories?post=353998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/tags?post=353998"},{"taxonomy":"state_laws_tags","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/state_laws_tags?post=353998"},{"taxonomy":"flmsa","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/flmsa?post=353998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}