Policy Analysis | June 2013
Federal Starting Point for Personal Income Taxation in the Southern States
Federal Starting Point for Personal Income Taxation in the SLC
(click on headers to sort by column)
| State | Relation to Federal Internal Revenue Code (IRC) | Federal Tax Base Used as Starting Point to Calculate State Taxable Income |
|---|---|---|
| Alabama | None | N/A |
| Arkansas | None | N/A |
| Florida | No state income tax | N/A |
| Georgia | IRC of 1/1/2012 | Adjusted gross income |
| Kentucky | IRC of 12/31/2006 | Adjusted gross income |
| Louisiana | Current | Adjusted gross income |
| Mississippi | None | N/A |
| Missouri | Current | Adjusted gross income |
| North Carolina | IRC of 1/1/2012 | Taxable income |
| Oklahoma | Current | Adjusted gross income |
| South Carolina | IRC of 12/31/2011 | Taxable income |
| Tennessee | On interest & dividends only | N/A |
| Texas | No state income tax | N/A |
| Virginia | IRC of 12/31/2011 | Adjusted gross income |
| West Virginia | IRC of 12/31/2011 | Adjusted gross income |
Source: Federation of Tax Administrators