Screening review retains September 29 evidence and earlier source years; incomplete rows remain incomplete.
Crypto Taxes by State: What Changes After Federal Tax?
Compare how state income taxes, capital-gain adjustments and separate taxes may affect a crypto sale. Start with the year of the sale and the state where you lived.
Find your state in the screening table, then open its authority or a detailed CoinReckon guide.
Start with the sale, not the state rate
A crypto sale can produce a federal capital gain and still need a different answer on a state return. Some states begin with federal income and make adjustments. Others have a separate tax on certain gains. A percentage described as a subtraction reduces an eligible income amount; it is not a percentage of tax saved.
This hub is a way to find the question your state asks, not a calculation of what you owe. The table covers all 50 states and the District of Columbia, but its rows have unequal evidence behind them. Five states have dedicated CoinReckon guides, and one comparison covers South Carolina, North Dakota and Wisconsin. For the remaining jurisdictions, the authority link is the next place to check.
Which state mechanism applies?
Washington is the clearest reason not to sort states by wage-income-tax rules alone. Its capital gains tax guidance names cryptocurrency under a separate long-term gains excise. For tax year 2025, the tiered-rate notice sets 7% on the first $1 million of taxable Washington gains and 9.9% above that amount; the standard deduction is $278,000 for tax year 2025. Those figures do not apply to gross sale proceeds.
Other differences sit inside individual income tax. Massachusetts DOR lists an 8.5% short-term gains class for tax years 2025 and 2026. Its additional 4% surtax reaches taxable income only above $1,083,150 for tax year 2025 or $1,107,750 for tax year 2026. Minnesota's 2025 Schedule NIIT instead applies a separate 1% tax to net investment income exceeding $1 million. Crypto's treatment under these general capital-asset rules is an inference, not an express crypto ruling in the cited guidance.
Subtractions ask a different question: how much eligible gain leaves the state income base? For tax year 2025, Arizona's Form 140 instructions allow 25% of qualifying net long-term gain from assets acquired after December 31, 2011; an undeterminable acquisition date fails that eligibility test. Applying this general 25% capital-gain mechanism to crypto is an inference from the 2025 instructions, not an express crypto rule for that subtraction. Missouri's enacted individual rule, section 143.121.3(14)(a), subtracts 100% of federally reported capital gain for tax years beginning January 1, 2025 or later, including short- and long-term gains. Missouri DOR names cryptocurrency, but the subtraction is not for all crypto income. The separate specie provision in subsection 3(15) begins in 2026; it is not the start date of the general individual capital-gains rule. DOR's capital-gains FAQ gives inconsistent timing, so verify the applicable year's return instructions before filing.
The three partial exclusions have different bases, too. Under their respective tax-year-2025 instructions, South Carolina deducts 44% of net capital gain after net short-term loss; North Dakota excludes 40% of eligible net long-term capital gain, subject to state-reportable-gain limits for nonresidents and part-year residents; and Wisconsin subtracts 30% of net long-term capital gain. Each crypto application is an inference from a general capital-asset rule. Wisconsin's related-person restriction belongs to a separate farm and business subtraction, not its general 30% exclusion. These 2025 instructions do not establish continuation into 2026.
Eight states without a personal income tax reaching gains
The eight rows to check together are Alaska, Florida, Nevada, South Dakota, Texas, Wyoming, New Hampshire and Tennessee. Their evidence is not all equally recent: Alaska's Treasury packet is dated October 18, 2023, and Wyoming's legislative presentation is dated June 3, 2025. New Hampshire repealed its Interest and Dividends Tax for periods beginning January 1, 2025, while earlier required filings remain. Tennessee's Hall tax was repealed for periods beginning January 1, 2021 or later.
This grouping describes the personal-income-tax layer found in the screened material, not an exemption from federal tax or every other state tax. Washington is outside it: no wage-income tax does not erase its tax-year-2025 long-term gains excise.
A record-first check for your state
Does my state change anything? Work through these six checks before applying a percentage:
- Domicile on each sale date: record where you lived and when any move occurred.
- Personal-income-tax layer: identify the state's treatment of the gain rather than assuming the federal amount transfers unchanged.
- Separate excise or surtax: check for a second layer, as Washington and Minnesota illustrate in tax year 2025.
- Exclusion conditions: retain acquisition dates, disposal dates, holding periods and the gain base a state rule actually uses.
- Form and line: find the applicable year's resident or nonresident return instructions and trace the adjustment to its state line.
- Unconfirmed evidence: write down any unresolved crypto scope, allocation rule, filing duty or later-year figure before treating a screening row as a conclusion.
This is an organizing checklist, not a calculator or a domicile determination. Keep transaction records alongside the return: a missing acquisition date can prevent you from establishing a holding period or satisfying a state-specific date condition.
If you moved during the year
Collect domicile and move dates, acquisition and disposal records, and facts about any state-source income. Then open the resident, part-year resident and nonresident instructions for each state involved. Do not carry one state's allocation rule into another state's return, and do not assume the exchange's location decides your domicile.
For a concrete boundary, Washington DOR's FAQ allocates intangible gains by domicile at the time of sale under its capital-gains rules. Minnesota's tax-year-2025 Schedule NIIT uses its own allocation fraction for a nonresident or part-year individual. Neither example supplies a nationwide rule. If two states may claim a gain, use both states' instructions and get qualified help with an unresolved allocation or credit.
Federal records come first, but state rules do not stop there
Use CoinReckon's federal tax starting point for the federal framework, capital-gains holding periods and rates for classification, and the Form 8949 walkthrough for the federal reporting route. If transfers or missing lots leave gaps, reconstruct the crypto records before relying on a state's long-term-gain adjustment. For federal timing, use the federal deadlines and estimated-tax guide; check the relevant state's own payment calendar separately. The capital-gains calculator is federal-only; it does not estimate a state return.
A broker form does not finish that state check. The IRS About Form 1099-DA development entry dated January 7, 2026 excludes Form 1099-DA from the Combined Federal/State Filing Program for tax year 2025. That does not establish the form's program status for tax year 2026, prove that a state receives nothing by another route, or remove a separate state reporting duty. This screening confirmed no state-specific 1099-DA obligation; that is an evidence limit, not a finding that none exists.
How to read the 51-jurisdiction screen
The jurisdiction screening was assembled September 29, 2026; this hub was reviewed September 30, 2026. A year in the third column identifies the rule or document being described. “Year not established” means the screened evidence does not establish a tax-year-2026 rule. Even a row saying no distinct mechanism was established means only that the pages screened did not establish one. It is not proof that no guidance, tax or reporting duty exists.
Maine's screened presentation points to a 2026 surcharge, Maryland's tax-year-2025 bulletin to an additional gains tax above an income threshold, and Pennsylvania's tax-year-2025 guidance to its own gain-reporting method without a long-/short-term distinction. Those are reasons to read the authorities, not numeric rules to import into a return. A fresh December reread of IRS, state and source documents is still needed before publication; the September 30 hub review did not give every row a new live read.
| State | Screened finding | Tax-year/evidence scope | Authority | Next read |
|---|---|---|---|---|
| Alabama | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Alabama Revenue | Authority only |
| Alaska | No personal income tax in the screened material; recheck the applicable year. | Treasury packet dated Oct. 18, 2023; screened Sep. 29, 2026 | Alaska Treasury packet | Authority only |
| Arizona | 25% subtraction for qualifying net long-term gain on assets acquired after Dec. 31, 2011; unknown acquisition date fails eligibility. Crypto application is an inference. | Tax year 2025 | Arizona Form 140 instructions | Arizona guide |
| Arkansas | An exclusion appears in dated material; current percentage and crypto scope unconfirmed. | Current year not established; screened Sep. 29, 2026 | Arkansas capital-gains material | Authority only |
| California | Conformity adjustments need checking; no distinct crypto-gains mechanism established by this screening. | Year not established; screened Sep. 29, 2026 | California conformity | Authority only |
| Colorado | Limited capital-gain subtraction; crypto eligibility not established. | Year not established; screened Sep. 29, 2026 | Colorado capital-gain subtraction | Authority only |
| Connecticut | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Connecticut legislative report | Authority only |
| Delaware | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Delaware income-tax FAQ | Authority only |
| District of Columbia | No distinct crypto-gains mechanism established; narrow investment preferences are not general crypto relief. | Year not established; screened Sep. 29, 2026 | DC tax information | Authority only |
| Florida | No personal income tax in DOR guidance; federal and other taxes remain separate. | Screened Sep. 29, 2026; confirm applicable year | Florida DOR FAQ | Authority only |
| Georgia | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Georgia DOR release | Authority only |
| Hawaii | Preferential-gains lead not confirmed on the screened authority pages; no rate established here. | Year not established; screened Sep. 29, 2026 | Hawaii tax-year information | Authority only |
| Idaho | Deduction limited to qualifying Idaho property; intangible property excluded. No crypto entitlement established. | Year not established; screened Sep. 29, 2026 | Idaho capital gains | Authority only |
| Illinois | Federal gains enter base income; employer-securities subtraction is not general crypto relief. | Tax-year-2025 instructions; screened Sep. 29, 2026 | Illinois IL-1040 instructions | Authority only |
| Indiana | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Indiana DOR rates | Authority only |
| Iowa | Asset-specific exclusions found; no general crypto entitlement established. | Year not established; screened Sep. 29, 2026 | Iowa income-tax provisions | Authority only |
| Kansas | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Tax-year-2025 booklet lead; screened Sep. 29, 2026 | Kansas income-tax booklet | Authority only |
| Kentucky | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Kentucky individual income tax | Authority only |
| Louisiana | Capital-gains deduction repeal with a transition for certain earlier sale agreements; no general crypto entitlement established. | Tax year 2025; screened Sep. 29, 2026 | Louisiana reform FAQ | Authority only |
| Maine | Surcharge appears in a presentation; statute and crypto scope not established here. Parameters withheld. | Tax-year-2026 lead; screened Sep. 29, 2026 | Maine law-changes presentation | Authority only |
| Maryland | Bulletin documents an additional gains tax above an income threshold; crypto not named. | Tax year 2025; screened Sep. 29, 2026 | Maryland technical bulletin | Authority only |
| Massachusetts | 8.5% short-term class in 2025/2026; additional 4% surtax above $1,083,150 in 2025 or $1,107,750 in 2026. Crypto application is an inference. | Tax years 2025 and 2026 | Massachusetts tax rates and surtax guidance | Massachusetts guide |
| Michigan | Treasury newsletters describe federal treatment; guidance screened is thin. | Dated newsletter; current year not established | Michigan Treasury newsletter | Authority only |
| Minnesota | Separate 1% NIIT on net investment income exceeding $1 million, on top of ordinary tax; crypto application is an inference. | Tax year 2025 | Minnesota Schedule NIIT | Minnesota guide |
| Mississippi | Narrow asset-specific exemptions found; no general crypto preference established. | Year not established; screened Sep. 29, 2026 | Mississippi DOR information | Authority only |
| Missouri | Individuals subtract 100% of federally reported short- and long-term capital gains; DOR names crypto. Not all crypto income. | Tax years beginning Jan. 1, 2025 or later; check year's instructions | Missouri statute, section 143.121.3(14)(a) | Missouri guide |
| Montana | Lower long-term gains rate exists; current parameters unconfirmed here. | Year not established; screened Sep. 29, 2026 | Montana tax simplification | Authority only |
| Nebraska | Special election concerns qualifying employer stock; no general crypto preference established. | Year not established; screened Sep. 29, 2026 | Nebraska revenue chronology | Authority only |
| Nevada | No individual income tax in Department guidance; federal and other taxes remain separate. | Screened Sep. 29, 2026; confirm applicable year | Nevada income-tax guidance | Authority only |
| New Hampshire | Interest and Dividends Tax repealed; earlier required filings remain. | Periods beginning Jan. 1, 2025 or later | New Hampshire repeal notice | Authority only |
| New Jersey | Resident capital gains enter Gross Income Tax; no distinct crypto preference established in pages read. | Year not established; screened Sep. 29, 2026 | New Jersey capital gains | Authority only |
| New Mexico | Historical deduction evidence is dated; current parameters and amendments unconfirmed. | 2020 material; current year not established | New Mexico filing-season material | Authority only |
| New York | Virtual-currency memo describes federal conformity; current status unconfirmed. | 2014 memo; current year not established | New York virtual-currency memo | Authority only |
| North Carolina | Ordinary income framework; no distinct crypto-gains mechanism established. | Year not established; screened Sep. 29, 2026 | North Carolina tax schedules | Authority only |
| North Dakota | 40% eligible net long-term-gain exclusion; state-reportable-gain limits for nonresidents and part-year residents. Crypto application is an inference. | Tax year 2025; later continuation unconfirmed | North Dakota income-tax booklet | Three-state exclusions guide |
| Ohio | Business-income relief is not a general investor crypto-gain preference; no distinct mechanism established. | Year not established; screened Sep. 29, 2026 | Ohio annual tax information | Authority only |
| Oklahoma | Deduction concerns qualifying Oklahoma property and company interests; no general crypto entitlement established. | Year not established; screened Sep. 29, 2026 | Oklahoma Form 561 | Authority only |
| Oregon | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Oregon basic facts | Authority only |
| Pennsylvania | No long-/short-term distinction; its own Schedule D may differ from federal amounts. | Tax year 2025; screened Sep. 29, 2026 | Pennsylvania gains guide | Authority only |
| Rhode Island | Historical preferences are not current evidence; no distinct crypto-gains mechanism established. | Current year not established; screened Sep. 29, 2026 | Rhode Island tax advisory | Authority only |
| South Carolina | 44% deduction of net capital gain after net short-term loss; crypto application is an inference. | Tax year 2025; later continuation unconfirmed | South Carolina SC1040 instructions | Three-state exclusions guide |
| South Dakota | No state personal income tax in DOR guidance; federal and other taxes remain separate. | Screened Sep. 29, 2026; confirm applicable year | South Dakota tax information | Authority only |
| Tennessee | Hall tax repealed; no personal income tax reaching gains in screened evidence. | Periods beginning Jan. 1, 2021 or later | Tennessee Hall tax guidance | Authority only |
| Texas | Constitution prohibits individual net-income and capital-gains taxes, subject to specified other-tax exceptions. | Screened Sep. 29, 2026; check applicable provisions | Texas Constitution, Article VIII | Authority only |
| Utah | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Year not established; screened Sep. 29, 2026 | Utah statute | Authority only |
| Vermont | Exclusion appears in instructions; percentage, caps and crypto eligibility unconfirmed here. | Tax-year-2025 instructions; screened Sep. 29, 2026 | Vermont income-tax booklet | Authority only |
| Virginia | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Tax-year-2025 instructions lead; screened Sep. 29, 2026 | Virginia Form 760 instructions | Authority only |
| Washington | Long-term gains excise names crypto: 7% on first $1 million of taxable Washington gains, 9.9% above; $278,000 standard deduction. | Tax year 2025 | Washington tiered-rate notice and DOR guidance | Washington guide |
| West Virginia | Evidence incomplete; no distinct crypto-gains mechanism established, not proof none exists. | Tax-year-2025 instructions lead; screened Sep. 29, 2026 | West Virginia tax instructions | Authority only |
| Wisconsin | 30% net long-term-gain exclusion; separate farm/business related-person rules do not limit this general exclusion. Crypto application is an inference. | Tax year 2025; later continuation unconfirmed | Wisconsin Schedule SB instructions | Three-state exclusions guide |
| Wyoming | Legislative presentation lists no individual income tax; recheck the applicable year. | Presentation dated June 3, 2025 | Wyoming legislative presentation | Authority only |
State guides
Separate tax layers and gain classes
- Washington Crypto Tax: Capital Gains Excise and Filing - Start here for the tax-year-2025 long-term gains excise and its separate filing route.
- Massachusetts Crypto Tax: 8.5% Short-Term Rate, 4% Surtax - Distinguish the short-term income class from the taxable-income surtax.
- Minnesota 1% Net Investment Income Tax on Crypto Gains - Follow the tax-year-2025 NIIT threshold and state allocation question.
Subtractions and exclusions
- Missouri Crypto Tax: The 100% Capital Gains Deduction - Check the individual capital-gains subtraction against federal reporting.
- Arizona Crypto Tax: 25% Subtraction and the Purchase Date - Check the acquisition-date condition before claiming a tax-year-2025 subtraction.
- Three States That Exclude Part of a Long-Term Crypto Gain - Compare South Carolina, North Dakota and Wisconsin without treating their gain bases as interchangeable.
Questions
Which states have no personal income tax that reaches crypto gains?
The screened group is Alaska, Florida, Nevada, South Dakota, Texas, Wyoming, New Hampshire and Tennessee. New Hampshire's repeal starts with periods beginning January 1, 2025; Tennessee's starts January 1, 2021. See each authority-linked table row for its evidence date and recheck the applicable year. Federal obligations and other taxes remain; earlier required New Hampshire filings remain open.
Can a state with no wage income tax still tax crypto gains?
Yes. Washington DOR names crypto under its separate long-term capital-gains excise for tax year 2025. The absence of a wage-income tax does not decide whether a gain has a state tax layer. Washington therefore sits outside the eight-state grouping here.
Does Form 1099-DA automatically reach my state?
Do not assume so. The IRS development entry dated January 7, 2026 excludes Form 1099-DA from the Combined Federal/State Filing Program for tax year 2025. It does not decide tax-year-2026 program eligibility or whether a state imposes a separate reporting duty.
Which state handles a sale if I moved?
Start with your domicile and move dates, each asset's acquisition and disposal dates, and any state-source facts. Read both states' resident, part-year and nonresident instructions. Washington's domicile-at-sale treatment of intangibles and Minnesota's tax-year-2025 NIIT allocation fraction are state-specific examples, not a rule for every move. Use qualified help for unresolved allocation or credits.
Does “evidence incomplete” mean my state has no crypto rule?
No. This is the table's pending status: the September 29, 2026 screening did not establish the particular mechanism described. It does not prove the absence of guidance, tax or reporting duties. Open the linked authority and check current instructions before filing; a tax-year-2025 percentage alone does not establish a later-year rule.
Is a “crypto-friendly” state a low-tax state?
That label does not establish the tax on a sale. Check the actual mechanism, gain base, tax year and your residency facts. A rule about one activity or asset does not settle every crypto receipt, and a state subtraction does not remove federal obligations. This hub supplies evidence routes, not a ranking or relocation recommendation.