States with no income tax on wages
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming don't tax wages. There is no state return to file, and box 17 on your W-2 should be empty.
States where a summer income often owes nothing
- New Jersey: if your total income was $10,000 or less (single), you owe no New Jersey tax and all withholding comes back. Above that, rates start at 1.4%.
- Virginia: income under the $11,950 filing threshold (single) owes no Virginia tax, so you get the full refund.
- Massachusetts: income of $8,000 or less owes nothing. Above that, there's a $4,400 personal exemption before the 5% rate.
- New York: a $8,000 standard deduction, then rates from 3.9% for 2026. On $9,800 of wages, New York tax is about $70.
- California: a $5,706 standard deduction and a $153 credit wipe out tax on small incomes. On $9,800, California tax is close to zero.
States with a flat rate
- Pennsylvania: 3.07% of all wages, no deductions. Little comes back unless too much was withheld. Local wage tax is separate.
- North Carolina: 3.99% for 2026 (4.25% for 2025). Nonresident aliens get no North Carolina standard deduction.
- Georgia: 4.99% for 2026. Nonresident aliens itemize, so most wages are taxed.
- Illinois: 4.95% after a $2,925 exemption (2026).
- Michigan: 4.25% after a $5,900 exemption (2026).
- South Carolina: from 2026, 1.99% on the first $30,000 after a deduction of up to $15,000. Many summer workers owe little.
- Maryland: state rates from 2% to 4.75% for typical incomes, plus a 2.25% local tax for nonresidents.
States that ignore tax treaties
If your country's treaty exempts your wages from federal tax, as it does for Moldova, Georgia and other countries covered by the US–USSR treaty, most states follow. California, Maryland, New Jersey and Pennsylvania don't. They tax the wages anyway.
How to file
Nonresidents of a state file that state's nonresident return, such as NJ-1040NR, IT-203 in New York or Form 1-NR/PY in Massachusetts, after the federal Form 1040-NR. With Tax From US, the state return is $49.95 for each state, the same whether you file yourself or with our expert. Run your numbers in the refund estimator. It calculates 13 states exactly.
Check your refund now
Enter your W-2 numbers. The estimate updates as you type.
Frequently asked questions
Do I have to file a state return after Work and Travel?
If you worked in a state with income tax and tax was withheld, filing is the only way to get it back. Some states also require a return above a certain income.
I worked in two states. What then?
You file a nonresident return in each state for the wages earned there. Our experts handle multi-state seasons.
Why is my New Jersey refund the whole amount?
New Jersey doesn't tax total income of $10,000 or less for single filers. Below that, all New Jersey tax withheld is refunded.
This guide is general information based on IRS publications and form instructions as of November 2026. It isn't tax advice for your situation. Rules change, so our tax experts check every return before filing.