Analysis of Individual State Income Taxes
Delaware
* Filing minimum - Adjusted gross income of $6,100
* Due date of returns - April 30
* Tax structure and rates
Taxable income based on gross income
minus
deductions and personal exemptions
$ 0 - $20,000 Varies at rates less than 6.6%
Income Of excess From To Plus Over $20,000 $25,000 $946 6.6% $20,000 $25,000 $30,000 $1,276 7.0% $25,000 $30,000 $40,000 $1,626 7.6% $30,000 $40,000 and over $2,386 7.7% $40,000
* Credit available for residents paying tax to another state
* Property taxes - based upon assessed values (county and some city)
* Pension exclusion - $6,000 for married filing joint
Maryland
* Filing minimum - Gross income of $9,500
* Due date of returns - April 15
* Tax structure and rates
Taxable income based on gross income
minus
deductions and personal exemptions
$ 0 - $3,000 Varies at rates less than 5.0%
Income Of excess From To Plus Over $3,000 and over $90 5.0% $3,000
* Local tax equal to 50% of state income tax
* Credit available for residents paying tax to another state
* Property taxes - based upon assessed values
* Pension exclusion - $21,600 for married filing joint
Pennsylvania
* Filing minimum - Gross income of $50
* Due date of returns - April 15
* Tax structure and rates
Taxable income based on gross income
without
deductions, exemptions and losses
* Tax rate 2.8%
* Credit available for residents paying tax to another state
* Property taxes - based upon assessed values paid to county, school district and some localities
* Pension exclusion - generally, all pensions are exempt from state tax