State tax
How part-year residents are taxed
When you move from one state to another during the year, you become a part-year resident of each. The general rule: each state taxes the income you earned while you lived there, plus any income sourced to that state. You file a part-year return in both, usually allocating wages by the dates you were a resident. This tool gives a fast proration estimate when you know roughly how much you earned in each state.
The "tax-as-if-resident, then prorate" method
Most states do not simply tax your in-state income at a flat rate. They first compute the tax as if you were a full-year resident on your total income, then multiply by the ratio of in-state income to total income. With flat-rate states the two approaches match; with graduated brackets, the proration method can push your in-state income into a higher effective rate. Always check each state’s part-year form.
| Example state | 2026 income tax |
|---|---|
| Texas, Florida, Washington, Nevada, Tennessee, +4 more | No state income tax (0%) |
| Arizona, Colorado (flat) | ≈ 2.5% – 4.4% |
| California (graduated) | 1% – 13.3% (≈9.3% near $60k) |
| New York (graduated) | 4% – 10.9% |
Enter the marginal/effective rate that fits your income in each state. For the nine no-income-tax states, use 0% — see states with no income tax. Rates are illustrative; confirm with each state’s revenue department.
Watch for double-taxation traps
If you keep working remotely for an employer in your old state, some states (under "convenience of the employer" rules) still claim that income. You usually get a credit for tax paid to another state to avoid true double taxation, but the paperwork matters. When in doubt, file both part-year returns carefully.
Pair this with the federal side: your full federal take-home doesn’t change when you move, but your net does. Estimate it with the paycheck calculator and your blended burden with the effective tax rate calculator. Self-employed movers should revisit the estimated quarterly tax calculator.
Questions
Part-Year Resident State Tax Calculator 2026 FAQ
How does state tax work if I moved mid-year?
You file as a part-year resident in both states. Each state generally taxes the income you earned while you were a resident there, plus income sourced to that state. Many states compute tax as if you were a full-year resident on your total income and then prorate by the share of income earned in-state.
Will I be taxed twice on the same income?
Usually not on the same dollars. Part-year residency divides the year between states, and if two states do tax the same income (for example, remote work for an out-of-state employer), you typically claim a credit for tax paid to the other state. The credit is meant to prevent genuine double taxation, but you must file both returns to get it.
Which states have no income tax in 2026?
Nine states levy no broad personal income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Moving to one of these mid-year means 0% state tax on income earned while you live there — enter 0% for that state in the calculator.
What rate should I enter for each state?
Use the effective or marginal rate that matches your income level in that state. Flat-tax states are simple (one rate); graduated states like California or New York require picking the rate band for your income. The calculator multiplies each state’s income by the rate you enter, so accuracy depends on those rates — confirm them with each state revenue department.
- Sources: State revenue department part-year resident instructions · Federation of Tax Administrators (state rate tables) · IRS Publication 17 (federal residency is separate).
- 🔄 Last updated June 27, 2026 · Tax year 2026
Disclaimer: Educational estimate, not tax advice; the operator is not a CPA or attorney. State allocation methods, credits and remote-work sourcing rules differ widely. Verify with each state’s revenue department or a tax professional.
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