Whether your paystub has a State Income Tax line depends on one thing: the state whose rules apply to your paycheck. Most states tax wages. A handful don't. If you live and work in one that doesn't, your stub simply won't show the line — nothing is missing.
State income tax works a lot like federal income tax: it's withheld a little each paycheck as a prepayment, and you settle up when you file a state return (in the states that have one). But the rate, the brackets, and even whether it exists at all vary by state.
The states with no wage income tax
Nine states take no income tax on your wages:
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
Work and live in one of these and there's no State Income Tax line to withhold. (New Hampshire historically taxed only interest and dividend income, not wages — so wages have always been clear there.) These states still have federal income tax and FICA, so your stub won't be tax-free — it just won't have the state line.
Everywhere else, expect a state income tax line. Some states use brackets like the federal system; others charge a single flat rate on all wages.
Work state vs. home state
The state that taxes your paycheck is usually the state where you do the work, not necessarily where you sleep. For most people those are the same place and there's nothing to think about.
It gets interesting when they differ — you live in one state and commute to a job in another, or you work remotely for an employer based elsewhere. Then two states can have a claim:
- Your work state generally taxes income earned within its borders.
- Your home (residence) state generally taxes all your income, wherever you earned it.
To keep you from being taxed twice on the same dollar, states have reciprocity agreements and credits — your home state typically gives you credit for tax paid to the work state. The details depend on the specific pair of states involved.
If you moved, started working across a state line, or went remote, that's the moment to check that your address and work location on file are right — they drive which state's tax gets withheld. Your employer's payroll administrator sets the withholding state; if it looks wrong on your stub, flag it to them.
What to expect on your paystub
If your state taxes wages, you'll see a State Income Tax line in the Taxes section, with a current amount and a year-to-date total, right alongside the federal and FICA lines. A few cities and counties add a Local Tax line on top of the state one. If your state has no income tax, neither line appears. Either way, the line reflects the rules of the state and locality on file for you.
Related: Read your paystub line by line · Federal income tax withholding · Gross pay vs. net pay.