State conformity · 15 verified jurisdictions
Does your state honor the qualified-tips deduction?
Personalized calculation
Federal AGI reduction is the same in every state; what differs is whether it flows through to state taxable income. Verified stances are pinned to a primary source in the table below; the rest are marked pending until state DOR guidance is confirmed.
Filter by status
Showing 51 of 51 jurisdictions
| Status | Notes | Source | |
|---|---|---|---|
| ALAlabama | Pending state DOR guidance | Not yet confirmed | — |
| AKAlaska | No state income tax | — | |
| AZArizona | Pending state DOR guidance | Not yet confirmed | — |
| ARArkansas | Pending state DOR guidance | Not yet confirmed | — |
| CACalifornia | Decoupled — state-specific path | state DOR | |
| COColorado | Decoupled — state-specific path | state DOR | |
| CTConnecticut | Pending state DOR guidance | Not yet confirmed | — |
| DEDelaware | Pending state DOR guidance | Not yet confirmed | — |
| DCDistrict of Columbia | Decoupled — state-specific path | state DOR | |
| FLFlorida | No state income tax | — | |
| GAGeorgia | Pending state DOR guidance | Not yet confirmed | — |
| HIHawaii | Pending state DOR guidance | Not yet confirmed | — |
| IDIdaho | Rolling — flows through | state DOR | |
| ILIllinois | Decoupled — state-specific path | state DOR | |
| INIndiana | Rolling — flows through | state DOR | |
| IAIowa | Rolling — flows through | state DOR | |
| KSKansas | Pending state DOR guidance | Not yet confirmed | — |
| KYKentucky | Pending state DOR guidance | Not yet confirmed | — |
| LALouisiana | Pending state DOR guidance | Not yet confirmed | — |
| MEMaine | Decoupled — state-specific path | state DOR | |
| MDMaryland | Pending state DOR guidance | Not yet confirmed | — |
| MAMassachusetts | Pending state DOR guidance | Not yet confirmed | — |
| MIMichigan | Rolling — flows through | state DOR | |
| MNMinnesota | Pending state DOR guidance | Not yet confirmed | — |
| MSMississippi | Pending state DOR guidance | Not yet confirmed | — |
| MOMissouri | Pending state DOR guidance | Not yet confirmed | — |
| MTMontana | Rolling — flows through | state DOR | |
| NENebraska | Pending state DOR guidance | Not yet confirmed | — |
| NVNevada | No state income tax | — | |
| NHNew Hampshire | No state income tax | — | |
| NJNew Jersey | Pending state DOR guidance | Not yet confirmed | — |
| NMNew Mexico | Pending state DOR guidance | Not yet confirmed | — |
| NYNew York | Decoupled — state-specific path | state DOR | |
| NCNorth Carolina | Pending state DOR guidance | Not yet confirmed | — |
| NDNorth Dakota | Rolling — flows through | state DOR | |
| OHOhio | Pending state DOR guidance | Not yet confirmed | — |
| OKOklahoma | Pending state DOR guidance | Not yet confirmed | — |
| OROregon | Rolling — flows through | state DOR | |
| PAPennsylvania | Pending state DOR guidance | Not yet confirmed | — |
| RIRhode Island | Decoupled — state-specific path | state DOR | |
| SCSouth Carolina | Rolling — flows through | state DOR | |
| SDSouth Dakota | No state income tax | — | |
| TNTennessee | No state income tax | — | |
| TXTexas | No state income tax | — | |
| UTUtah | Pending state DOR guidance | Not yet confirmed | — |
| VTVermont | Pending state DOR guidance | Not yet confirmed | — |
| VAVirginia | Pending state DOR guidance | Not yet confirmed | — |
| WAWashington | No state income tax | — | |
| WVWest Virginia | Pending state DOR guidance | Not yet confirmed | — |
| WIWisconsin | Pending state DOR guidance | Not yet confirmed | — |
| WYWyoming | No state income tax | — |
Statute-cited expansion
How conformity works
Rolling conformity
State automatically conforms to the current federal AGI definition. Federal qualified-tips deduction flows through to state taxable income with no state-level action.
Static / pending conformity
State conforms to the IRC as of a fixed date. Whether the OBBBA addition flows through depends on that date and any state legislative update; some states will sit static until their legislature acts.
Decoupled
State explicitly decouples — by statute or DOR notice — from the federal qualified-tips and/or qualified-overtime deduction at the state-income-tax level. Tips reduce federal AGI; do NOT reduce state taxable income.
No state income tax
AK, FL, NV, SD, TN, TX, WA, WY (and NH for non-investment income). The conformity question doesn't apply at the state level.
Pending DOR guidance
Stance not yet verified at primary source. We do not publish a stance from a secondary aggregator on a YMYL surface; this row updates when state DOR guidance lands and the row is verified.
Actionable artifact
What this means for you
1. Find your state in the matrix.
Click the abbreviation if it has a dedicated page. The per-state page links to the DOR primary source.
2. Run the decoder with your state.
The decoder shows a state-conformity callout when you enter your state. Use /decode to see the federal vs. state split.
3. Stance not verified? Check back.
Quarterly review cadence (90 days). New DOR guidance is pinned to its primary URL with a fresh last-verified date.