---
title: State Tax Debt Help: Rules in Every State | TaxTruce
url: https://taxtruce.com/states
updated: 2026-10-29
---

# Tax help by state

Each state collects its own taxes. Here is how.

[**Alabama**AL](/states/alabama)[**Alaska**AK](/states/alaska)[**Arizona**AZ](/states/arizona)[**Arkansas**AR](/states/arkansas)[**California**CA](/states/california)[**Colorado**CO](/states/colorado)[**Connecticut**CT](/states/connecticut)[**Delaware**DE](/states/delaware)[**District of Columbia**DC](/states/district-of-columbia)[**Florida**FL](/states/florida)[**Georgia**GA](/states/georgia)[**Hawaii**HI](/states/hawaii)[**Idaho**ID](/states/idaho)[**Illinois**IL](/states/illinois)[**Indiana**IN](/states/indiana)[**Iowa**IA](/states/iowa)[**Kansas**KS](/states/kansas)[**Kentucky**KY](/states/kentucky)[**Louisiana**LA](/states/louisiana)[**Maine**ME](/states/maine)[**Maryland**MD](/states/maryland)[**Massachusetts**MA](/states/massachusetts)[**Michigan**MI](/states/michigan)[**Minnesota**MN](/states/minnesota)[**Mississippi**MS](/states/mississippi)[**Missouri**MO](/states/missouri)[**Montana**MT](/states/montana)[**Nebraska**NE](/states/nebraska)[**Nevada**NV](/states/nevada)[**New Hampshire**NH](/states/new-hampshire)[**New Jersey**NJ](/states/new-jersey)[**New Mexico**NM](/states/new-mexico)[**New York**NY](/states/new-york)[**North Carolina**NC](/states/north-carolina)[**North Dakota**ND](/states/north-dakota)[**Ohio**OH](/states/ohio)[**Oklahoma**OK](/states/oklahoma)[**Oregon**OR](/states/oregon)[**Pennsylvania**PA](/states/pennsylvania)[**Rhode Island**RI](/states/rhode-island)[**South Carolina**SC](/states/south-carolina)[**South Dakota**SD](/states/south-dakota)[**Tennessee**TN](/states/tennessee)[**Texas**TX](/states/texas)[**Utah**UT](/states/utah)[**Vermont**VT](/states/vermont)[**Virginia**VA](/states/virginia)[**Washington**WA](/states/washington)[**West Virginia**WV](/states/west-virginia)[**Wisconsin**WI](/states/wisconsin)[**Wyoming**WY](/states/wyoming)

Side by side

## State tax rules at a glance

| State | Income tax | Payment plan | Offer program | Tax agency |
| --- | --- | --- | --- | --- |
| [Alabama](/states/alabama) | Yes | Yes | See page | [Alabama Department of Revenue](https://www.revenue.alabama.gov) |
| [Alaska](/states/alaska) | No | See page | See page | [Alaska Department of Revenue, Tax Division](https://tax.alaska.gov) |
| [Arizona](/states/arizona) | Yes | Yes | Yes | [Arizona Department of Revenue](https://azdor.gov) |
| [Arkansas](/states/arkansas) | Yes | Yes | Yes | [Arkansas Department of Finance and Administration](https://www.dfa.arkansas.gov) |
| [California](/states/california) | Yes | Yes | Yes | [Franchise Tax Board (income tax)](https://www.ftb.ca.gov) |
| [Colorado](/states/colorado) | Yes | Yes | See page | [Colorado Department of Revenue, Taxation Division](https://tax.colorado.gov) |
| [Connecticut](/states/connecticut) | Yes | See page | Yes | [Connecticut Department of Revenue Services](https://portal.ct.gov/drs) |
| [Delaware](/states/delaware) | Yes | Yes | See page | [Delaware Division of Revenue](https://revenue.delaware.gov) |
| [District of Columbia](/states/district-of-columbia) | Yes | Yes | See page | [DC Office of Tax and Revenue](https://otr.cfo.dc.gov) |
| [Florida](/states/florida) | No | See page | See page | [Florida Department of Revenue](https://floridarevenue.com) |
| [Georgia](/states/georgia) | Yes | Yes | Yes | [Georgia Department of Revenue](https://dor.georgia.gov) |
| [Hawaii](/states/hawaii) | Yes | Yes | Yes | [Hawaii Department of Taxation](https://tax.hawaii.gov) |
| [Idaho](/states/idaho) | Yes | Yes | See page | [Idaho State Tax Commission](https://tax.idaho.gov) |
| [Illinois](/states/illinois) | Yes | Yes | See page | [Illinois Department of Revenue](https://tax.illinois.gov) |
| [Indiana](/states/indiana) | Yes | See page | Yes | [Indiana Department of Revenue](https://www.in.gov/dor) |
| [Iowa](/states/iowa) | Yes | Up to 36 months | Yes | [Iowa Department of Revenue](https://revenue.iowa.gov) |
| [Kansas](/states/kansas) | Yes | Yes | See page | [Kansas Department of Revenue](https://www.ksrevenue.gov) |
| [Kentucky](/states/kentucky) | Yes | Yes | Yes | [Kentucky Department of Revenue](https://revenue.ky.gov) |
| [Louisiana](/states/louisiana) | Yes | Yes | Yes | [Louisiana Department of Revenue](https://revenue.louisiana.gov) |
| [Maine](/states/maine) | Yes | See page | Yes | [Maine Revenue Services](https://www.maine.gov/revenue) |
| [Maryland](/states/maryland) | Yes | Yes | Yes | [Comptroller of Maryland](https://www.marylandtaxes.gov) |
| [Massachusetts](/states/massachusetts) | Yes | Yes | Yes | [Massachusetts Department of Revenue](https://www.mass.gov/orgs/massachusetts-department-of-revenue) |
| [Michigan](/states/michigan) | Yes | Yes | Yes | [Michigan Department of Treasury](https://www.michigan.gov/treasury) |
| [Minnesota](/states/minnesota) | Yes | Yes | Yes | [Minnesota Department of Revenue](https://www.revenue.state.mn.us) |
| [Mississippi](/states/mississippi) | Yes | Yes | Yes | [Mississippi Department of Revenue](https://www.dor.ms.gov) |
| [Missouri](/states/missouri) | Yes | See page | Yes | [Missouri Department of Revenue](https://dor.mo.gov) |
| [Montana](/states/montana) | Yes | Up to 12 months | See page | [Montana Department of Revenue](https://revenue.mt.gov) |
| [Nebraska](/states/nebraska) | Yes | Yes | See page | [Nebraska Department of Revenue](https://revenue.nebraska.gov) |
| [Nevada](/states/nevada) | No | Yes | Yes | [Nevada Department of Taxation](https://tax.nv.gov) |
| [New Hampshire](/states/new-hampshire) | No | See page | See page | [New Hampshire Department of Revenue Administration](https://www.revenue.nh.gov) |
| [New Jersey](/states/new-jersey) | Yes | Up to 60 months | See page | [New Jersey Division of Taxation](https://www.nj.gov/treasury/taxation) |
| [New Mexico](/states/new-mexico) | Yes | Yes | See page | [New Mexico Taxation and Revenue Department](https://www.tax.newmexico.gov) |
| [New York](/states/new-york) | Yes | Up to 36 months | Yes | [New York State Department of Taxation and Finance](https://www.tax.ny.gov) |
| [North Carolina](/states/north-carolina) | Yes | Up to 18 months | Yes | [North Carolina Department of Revenue](https://www.ncdor.gov) |
| [North Dakota](/states/north-dakota) | Yes | Yes | See page | [North Dakota Office of State Tax Commissioner](https://www.tax.nd.gov) |
| [Ohio](/states/ohio) | Yes | Up to 12 months | See page | [Ohio Department of Taxation](https://tax.ohio.gov) |
| [Oklahoma](/states/oklahoma) | Yes | See page | Yes | [Oklahoma Tax Commission](https://oklahoma.gov/tax) |
| [Oregon](/states/oregon) | Yes | Up to 36 months | Yes | [Oregon Department of Revenue](https://www.oregon.gov/dor) |
| [Pennsylvania](/states/pennsylvania) | Yes | Up to 12 months | See page | [Pennsylvania Department of Revenue](https://www.pa.gov/agencies/revenue) |
| [Rhode Island](/states/rhode-island) | Yes | Yes | Yes | [Rhode Island Division of Taxation](https://tax.ri.gov) |
| [South Carolina](/states/south-carolina) | Yes | Up to 48 months | Yes | [South Carolina Department of Revenue](https://dor.sc.gov) |
| [South Dakota](/states/south-dakota) | No | See page | See page | [South Dakota Department of Revenue](https://dor.sd.gov) |
| [Tennessee](/states/tennessee) | No | Up to 60 months | Yes | [Tennessee Department of Revenue](https://www.tn.gov/revenue) |
| [Texas](/states/texas) | No | Yes | See page | [Texas Comptroller of Public Accounts](https://comptroller.texas.gov) |
| [Utah](/states/utah) | Yes | Yes | Yes | [Utah State Tax Commission](https://tax.utah.gov) |
| [Vermont](/states/vermont) | Yes | Up to 24 months | Yes | [Vermont Department of Taxes](https://tax.vermont.gov) |
| [Virginia](/states/virginia) | Yes | Yes | Yes | [Virginia Department of Taxation](https://www.tax.virginia.gov) |
| [Washington](/states/washington) | No | Up to 12 months | See page | [Washington Department of Revenue](https://dor.wa.gov) |
| [West Virginia](/states/west-virginia) | Yes | Yes | See page | [West Virginia Tax Division](https://tax.wv.gov) |
| [Wisconsin](/states/wisconsin) | Yes | Yes | Yes | [Wisconsin Department of Revenue](https://www.revenue.wi.gov) |
| [Wyoming](/states/wyoming) | No | See page | See page | [Wyoming Department of Revenue](https://revenue.wyo.gov) |

Facts come from each state tax agency and are linked on each state page. Rules change. We are not affiliated with any state agency.

## Questions about state tax debt

Is state tax debt the same as IRS debt?

No. Your state collects its own taxes with its own letters, plans and rules. A plan with the IRS does not stop state collection.

Does every state have an offer program?

No. Some states settle tax debt and some do not. Each state page says what that state's agency publishes.

What if my state has no income tax?

Then a debt is likely with the IRS or a state business tax, like sales tax.