Yes, you can file federal taxes without filing a state return. The IRS and your state’s revenue department are separate agencies with separate rules, and the IRS does not check for a matching state return before accepting your Form 1040. Whether you actually need to file with your state is a different question, and it depends on where you live, how much you earned, and your state’s own filing threshold.
When You Don’t Owe a State Return
Nine states do not tax individual income at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in one of these, the federal return is the only personal income tax filing you have to worry about.
New Hampshire used to tax interest and dividend income separately, but that tax was fully repealed for tax periods beginning on or after January 1, 2025. The state no longer issues interest and dividends tax forms.1NH Department of Revenue Administration. Repeal of NH Interest and Dividends Tax Now in Effect
In the states that do have an income tax, the filing threshold is set by the state, not the IRS. Some states use a floor higher than the federal one; others require a return from the first dollar of income. Most states start the state return from your federal adjusted gross income and then apply their own deductions and credits, so a low federal AGI often means a low or zero state liability. If your income falls below your state’s minimum filing requirement, you can legally file only Form 1040. Check your state’s Department of Revenue instructions for the current year, and keep your income records in case the state later asks why you did not file.
How to File the Federal Return on Its Own
Filing federally without a state return is mechanically simple. You prepare Form 1040 with any applicable schedules and submit it to the IRS. Nothing in the IRS processing system looks for a matching state filing.
Free options exist. The IRS Free File program offers guided tax software at no cost if your adjusted gross income is $89,000 or less, and some partner providers include a free state return if you want one.2Internal Revenue Service. File Your Taxes for Free Free File Fillable Forms are available at any income level but cover only the federal return. You can also mail a paper return to the IRS service center for your area.
Commercial tax software usually bundles federal and state together, but every major platform lets you skip the state portion. Declining the state add-on typically drops the extra fee that comes with it.
Get the federal return right before you decide about state, because most state forms ask you to copy your federal adjusted gross income directly onto line one. Finalizing the federal figures first keeps your future state filings, if any, consistent with what the IRS has on record.
Federal Deadlines and Extensions
For calendar-year filers, the federal deadline is April 15, 2026.3Internal Revenue Service. When to File A paper return must be postmarked by that date. Certified mail with a return receipt gives you proof of timely filing if the IRS later claims your return arrived late.
If you cannot finish by April 15, filing Form 4868 gets you an automatic six-month extension to October 15, 2026. The extension covers filing only, not payment. Any tax you owe is still due April 15, and interest runs on unpaid balances from that date.4Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time to File US Individual Income Tax Return
Missing the federal deadline without an extension is expensive. The IRS failure-to-file penalty is 5% of unpaid tax for each month or partial month the return is late, up to 25%.5Office of the Law Revision Counsel. 26 USC 6651 – Failure to File Tax Return or to Pay Tax Filing on time protects you from that penalty even if you cannot pay the full balance.
State deadlines do not always match April 15, and a federal extension does not automatically extend a state filing. If you do end up owing a state return, check the state’s deadline separately.
Reasons to File a State Return Even When You Don’t Have To
Two situations turn a voluntary state return into money in your pocket.
The first is refunding withheld state tax. If your employer withheld state income tax from your paychecks but your income was below the state’s filing threshold, the state owes you that money back. Filing a state return is the only way to claim it. This comes up often for nonresidents who earned a small amount in a state with aggressive withholding.
The second is refundable state credits. Roughly 25 states offer their own version of an earned income tax credit, and most are refundable, meaning the state pays you the credit even if you owe no state tax.6Internal Revenue Service. States and Local Governments With Earned Income Tax Credit You have to file a state return to claim these credits.
What Happens If You Skip a Required State Return
If your state does require a return and you do not file one, you face state-level penalties that often mirror the federal structure. Many states charge 5% of unpaid tax per month up to 25%, though rates and caps vary. Some states send a formal demand letter, and ignoring it can trigger additional penalties.
Filing federally will not hide the income from your state. The IRS forwards information returns like W-2s and 1099s to participating states through a combined federal and state filing program.7Internal Revenue Service. Topic No. 804 – FIRE System Test Files and Combined Federal/State Filing (CF/SF) Program States also receive federal audit results and return data through broader information-sharing agreements.8Internal Revenue Service. State Information Sharing The state can match its records against your federal filing and see the gap.
If you owe state tax but cannot pay, file the return anyway and ask about a payment plan. As with the IRS, the penalty for not filing is almost always worse than the penalty for filing late.
If You Lived or Worked in More Than One State
The single-federal-return rule still holds when your state situation is complicated, but you may owe returns in more than one state. You file one federal return covering your total income for the year regardless of where you earned it.
Nonresident filing thresholds vary. Some states require a return after a single day of work; others allow several thousand dollars of in-state income before triggering a filing.9Tax Foundation. Nonresident Income Tax Filing and Withholding Laws by State, 2026 If you worked briefly in another state and earned below its threshold, you likely only need your federal return and a return in your home state.
Part-year residents generally prorate income based on the time spent in each state. States decide residency using factors like where you keep a permanent home and how many days you were physically present.
Some neighboring states have reciprocity agreements: wages earned by a resident of one state working in the other are taxed only by the home state. A reciprocity agreement can eliminate a nonresident filing entirely, so it is worth checking before you prepare an extra return.