This site focuses on federal tax because it is the same framework for everyone in the US. State tax is where first-timers get caught out — because it varies, and because “I filed federal” does not automatically mean “I filed state.”
Three state questions to answer
- Does your state have an income tax? A few states have no broad personal income tax; most do. Rates, brackets, and standard deductions differ.
- Does your state require its own estimated payments? Many states with income tax have a quarterly system parallel to federal Form 1040-ES, with different forms, dates, and thresholds.
- Did you work in more than one state? Remote clients do not automatically create a filing duty in the client’s state, but living, working, or travelling in another state can. This is a classic “ask a professional” case — do not assume one state return covers everything.
What to check, in order
- Your state’s tax agency site (not a random blog) for: filing requirement, estimated-payment form, and due dates for your year.
- Whether your DIY software includes your state return, and at what extra cost.
- Whether any 1099 income was already subject to state withholding (rare for 1099-NEC, but check the form).
Local tax
Some cities/counties levy their own income or business tax/licence. It is easy to miss because no federal form mentions it. Search “[your city/county] + business tax / local income tax” on the official city/county site.
If you moved states mid-year, keep move dates, addresses, and income-by-period records — part-year returns need that split.
Next: The Complete First 1099-NEC Guide · Filing Options Compared
Educational only. General information for beginners, not tax advice. Verify current rules on IRS.gov or with a qualified professional.