Widow's Tax Penalty by State
State income tax can significantly affect the total widow's tax penalty. States are grouped by their impact on the penalty.
No State Income Tax — No State-Level Penalty
Flat-Tax States — No Bracket-Based Penalty
These states charge a flat rate on all income. There's no bracket compression, but the penalty may still exist if the standard deduction is lower for single filers.
Progressive States — MFJ Brackets ≈ 2× Single
These states generally double their brackets for married filers. The state-level bracket penalty is minimal, but standard deduction differences may still apply.
ArkansasDoubled bracketsCaliforniaDoubled bracketsHawaiiDoubled bracketsKansasDoubled bracketsLouisianaDoubled bracketsMaineDoubled bracketsMinnesotaDoubled bracketsMontanaDoubled bracketsNebraskaDoubled bracketsNew MexicoDoubled bracketsNorth DakotaDoubled bracketsOklahomaDoubled bracketsOregonDoubled bracketsVermontDoubled bracketsWisconsinDoubled brackets
Progressive States — Brackets NOT Doubled (Highest State Penalty)
These states do not fully double their brackets for married filers. The surviving spouse faces both federal AND state bracket compression, amplifying the total penalty.
AlabamaNon-doubled bracketsConnecticutNon-doubled bracketsDelawareNon-doubled bracketsDistrict of ColumbiaNon-doubled bracketsMarylandNon-doubled bracketsMissouriNon-doubled bracketsNew JerseyNon-doubled bracketsNew YorkNon-doubled bracketsOhioNon-doubled bracketsRhode IslandNon-doubled bracketsSouth CarolinaNon-doubled bracketsVirginiaNon-doubled bracketsWest VirginiaNon-doubled brackets