State Tax Debt Help: Rules in Every State

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State tax rules at a glance

State	Income tax	Payment plan	Offer program	Tax agency
Alabama	Yes	Yes	See page	Alabama Department of Revenue
Alaska	No	See page	See page	Alaska Department of Revenue, Tax Division
Arizona	Yes	Yes	Yes	Arizona Department of Revenue
Arkansas	Yes	Yes	Yes	Arkansas Department of Finance and Administration
California	Yes	Yes	Yes	Franchise Tax Board (income tax)
Colorado	Yes	Yes	See page	Colorado Department of Revenue, Taxation Division
Connecticut	Yes	See page	Yes	Connecticut Department of Revenue Services
Delaware	Yes	Yes	See page	Delaware Division of Revenue
District of Columbia	Yes	Yes	See page	DC Office of Tax and Revenue
Florida	No	See page	See page	Florida Department of Revenue
Georgia	Yes	Yes	Yes	Georgia Department of Revenue
Hawaii	Yes	Yes	Yes	Hawaii Department of Taxation
Idaho	Yes	Yes	See page	Idaho State Tax Commission
Illinois	Yes	Yes	See page	Illinois Department of Revenue
Indiana	Yes	See page	Yes	Indiana Department of Revenue
Iowa	Yes	Up to 36 months	Yes	Iowa Department of Revenue
Kansas	Yes	Yes	See page	Kansas Department of Revenue
Kentucky	Yes	Yes	Yes	Kentucky Department of Revenue
Louisiana	Yes	Yes	Yes	Louisiana Department of Revenue
Maine	Yes	See page	Yes	Maine Revenue Services
Maryland	Yes	Yes	Yes	Comptroller of Maryland
Massachusetts	Yes	Yes	Yes	Massachusetts Department of Revenue
Michigan	Yes	Yes	Yes	Michigan Department of Treasury
Minnesota	Yes	Yes	Yes	Minnesota Department of Revenue
Mississippi	Yes	Yes	Yes	Mississippi Department of Revenue
Missouri	Yes	See page	Yes	Missouri Department of Revenue
Montana	Yes	Up to 12 months	See page	Montana Department of Revenue
Nebraska	Yes	Yes	See page	Nebraska Department of Revenue
Nevada	No	Yes	Yes	Nevada Department of Taxation
New Hampshire	No	See page	See page	New Hampshire Department of Revenue Administration
New Jersey	Yes	Up to 60 months	See page	New Jersey Division of Taxation
New Mexico	Yes	Yes	See page	New Mexico Taxation and Revenue Department
New York	Yes	Up to 36 months	Yes	New York State Department of Taxation and Finance
North Carolina	Yes	Up to 18 months	Yes	North Carolina Department of Revenue
North Dakota	Yes	Yes	See page	North Dakota Office of State Tax Commissioner
Ohio	Yes	Up to 12 months	See page	Ohio Department of Taxation
Oklahoma	Yes	See page	Yes	Oklahoma Tax Commission
Oregon	Yes	Up to 36 months	Yes	Oregon Department of Revenue
Pennsylvania	Yes	Up to 12 months	See page	Pennsylvania Department of Revenue
Rhode Island	Yes	Yes	Yes	Rhode Island Division of Taxation
South Carolina	Yes	Up to 48 months	Yes	South Carolina Department of Revenue
South Dakota	No	See page	See page	South Dakota Department of Revenue
Tennessee	No	Up to 60 months	Yes	Tennessee Department of Revenue
Texas	No	Yes	See page	Texas Comptroller of Public Accounts
Utah	Yes	Yes	Yes	Utah State Tax Commission
Vermont	Yes	Up to 24 months	Yes	Vermont Department of Taxes
Virginia	Yes	Yes	Yes	Virginia Department of Taxation
Washington	No	Up to 12 months	See page	Washington Department of Revenue
West Virginia	Yes	Yes	See page	West Virginia Tax Division
Wisconsin	Yes	Yes	Yes	Wisconsin Department of Revenue
Wyoming	No	See page	See page	Wyoming Department of Revenue

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.

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Tax help by state

State tax rules at a glance

Questions about state tax debt

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