How to File Just State Taxes Without Federal
Understand the process for filing only a state tax return, a unique situation that often still requires calculating figures from a federal form.
It is possible to file a state tax return without submitting a federal return to the Internal Revenue Service (IRS). This situation applies to taxpayers whose income is above their state’s filing threshold but below the federal government’s. Remaining compliant with state tax authorities requires careful preparation, as state tax calculations are often directly linked to figures that originate on a federal return.
Scenarios Requiring a State-Only Filing
A state-only filing may be required if your annual income is below the federal filing threshold but exceeds your state’s specific requirement. You must verify all federal filing requirements first, as a federal return is required for anyone with $400 or more in net earnings from self-employment. This rule applies to freelancers and independent contractors and overrides general income thresholds.
If you are not self-employed, the IRS sets a gross income threshold based on filing status and age. For the 2025 tax year, a single individual under 65 generally does not need to file a federal return if their gross income is less than the standard deduction of $15,000.
Many states have their own, often lower, income thresholds. A taxpayer could earn $14,000, placing them below the federal requirement, but find themselves above a state threshold that might be set at $5,000 or $10,000. This discrepancy is a common reason for a state-only tax filing.
Another situation that can necessitate a state-only filing is moving between states during the year. This may create a filing requirement in one or both states to correctly allocate income, even if a new federal return is not needed.
Information and Forms Needed to File
Even when not submitting a federal return, the starting point for most state tax forms is the Federal Adjusted Gross Income (AGI). This means you must first complete a mock, or pro forma, federal tax return (Form 1040). This unfiled Form 1040 is used to determine the AGI and other figures that must be transferred to your state tax forms.
To complete these returns, you must gather all necessary income and tax documents. This includes your Form W-2 from employers and all variants of Form 1099, such as 1099-NEC for freelance income, 1099-INT for interest, and 1099-DIV for dividends.
After calculating your federal AGI, you must obtain the correct tax forms from your state’s Department of Revenue or Taxation website. Many states require a copy of the completed federal Form 1040 to be attached to the state return, even if it was not filed with the IRS, to verify the AGI calculation.
Step-by-Step Filing Process
After preparing the returns, you must choose a submission method. Many commercial tax software programs require federal and state returns to be filed together, which can prevent a standalone state e-file. The most direct e-file option is a state-sponsored portal, which some states offer for free direct filing.
If e-filing is not an option, you must file by mail. The mailing address for your return will be specified in the instruction booklet for the state tax forms. Ensure your return is signed and dated, and assemble the package with the state return, any required state schedules, your pro forma federal Form 1040, and any documents showing tax withholdings.
If you owe taxes, include a check or money order with the specific payment voucher form provided in the tax booklet. Use a trackable mailing service, such as USPS Certified Mail, for proof of filing. After submission, you can track the status of your return and any refund on your state’s Department of Revenue website, with processing times ranging from a few weeks for e-filed returns to several months for paper-filed returns.