You worked in the U.S. on a J-1 visa, your W-2 shows federal withholding, and now you’re wondering: do you owe state income tax? Will you get a state refund in 2027? The answer changes based on which state you worked in, how long you stayed, and your visa category—and it’s one of the biggest surprises for J-1 workers filing taxes. This guide walks you through state-by-state rules for the four states that employ most J-1 workers: Florida, New York, Texas, and California.

Do J-1 visa holders owe state income tax?

Whether you owe state tax depends entirely on which state you worked in. Florida and Texas have no state income tax at all, so you owe zero state tax no matter how long you worked there. New York and California both tax nonresident aliens on income earned within the state—and both will refund overpaid tax if your employer withheld too much. Your refund depends on your residency status under state law, your income, and how much your employer already withheld.

It depends on your state, visa category, and how long you were here

State tax rules for J-1 workers hinge on three moving parts. First, not every state applies the same rules—some have no income tax, others tax all nonresidents on state-source income, and a few offer exemptions for certain visa holders. Second, your J-1 category matters: student category J-1s may qualify for broader residency or treaty exemptions in some states, while teacher/trainee category J-1s may not. Third, the longer you stay, the more likely you’ll cross into “resident alien” status under that state’s tests, which changes your filing obligation and how much tax applies.

This is general information, not personalized tax advice. Your exact situation depends on your visa history, paystubs, and state rules—use the calculator to estimate your personal refund, and consult a qualified tax preparer for anything beyond a standard return.

Florida: no state income tax

You owe zero Florida state income tax, no matter your visa status or how long you worked there. Florida has no state income tax on wages, and most J-1 workers never filed a Florida state return. If your employer did withhold Florida tax—which is uncommon but happens occasionally—you can request a refund by contacting the Florida Department of Revenue. No state filing is required for the vast majority of J-1 workers employed in Florida.

Texas: no state income tax

Texas also has no state income tax on wages. J-1 workers employed in Texas do not owe state tax and do not file a Texas state return. If you see Texas state withholding on your W-2, contact your employer’s payroll department to correct it—it should not have been withheld in the first place.

New York: state tax applies to nonresident aliens

New York taxes nonresident aliens (including most J-1 workers) on income earned in the state. If you worked in New York and are classified as a nonresident alien for federal purposes, you must file a New York nonresident return and report your New York-source income. Your W-2 may already show New York withholding; if so, filing the return will show whether you overpaid and claim your refund. The refund size depends on your total income, filing status, and any deductions or credits you qualify for.

New York’s filing deadline and tax rates can change annually—check the New York Department of Taxation and Finance website or your personal estimate in the calculator for the current year’s specifics. If you did not work the entire year or earned below a certain threshold, you may owe no New York tax even if withholding appears on your W-2.

California: state tax applies to nonresident aliens

California taxes nonresident aliens on income earned in the state. If you worked in California and are a nonresident alien for federal tax purposes, you must file a California nonresident return (Form 540-NR) and report your California-source wages. California withheld state tax from your W-2; filing the return reconciles what was withheld to what you actually owe and generates your refund if you overpaid.

California’s tax brackets and rates are graduated (higher income = higher rate), and the exact refund depends on your total California income, any deductions, and filing status. Many J-1 workers in California see refunds because withholding is often conservative and you may qualify for certain deductions. Always file the return even if you think you owed nothing—that’s how you claim a refund.

The biggest mistake: confusing federal and state residency

Many J-1 workers assume that if they’re nonresident aliens for federal tax purposes (filing Form 1040-NR instead of Form 1040), they don’t owe state tax. That’s not how it works. Federal residency and state residency are separate tests. You can be a nonresident alien for federal purposes and still owe state tax in California or New York—or you can qualify for a federal exemption and still owe state tax. Do not assume your state filing is automatic based on your federal form.

Another common slip: underestimating short-term withholding

Your W-2 shows annual withholding, but you may have worked only part of the year. If you worked June through September and California or New York withheld 12 months’ worth of tax, you overpaid—sometimes significantly. When you file the state return with your actual income for the months you worked, the overpayment becomes your refund. Don’t assume withholding is correct just because it’s on the W-2.

Frequently Asked Questions

What if I worked in multiple states?

You file a nonresident return in each state where you earned income. If you worked June–August in California and September–October in New York, you file a nonresident return in both, reporting only the income earned in each state on that state’s form. The federal IRS allows a credit for taxes paid to other states, so you don’t pay double tax.

Do I have to file a state return if I didn’t owe federal tax?

For Florida and Texas, no—there’s no state income tax, so no return is required. For New York and California, yes—you must file a nonresident return even if you owed no federal tax, because state and federal thresholds differ. Filing the state return claims your refund if you overpaid state withholding.

How long does it take to get a state refund?

State refund processing times vary by state and method of filing. Electronic filing typically processes faster than paper. New York and California generally process refunds within several weeks to a few months if filed early in tax season, but delays can occur during peak filing periods. Check the state’s revenue department website for current estimates after you file.

Can I use the federal Substantial Presence Test for state taxes too?

No. The federal Substantial Presence Test determines federal residency, but each state has its own residency rules. California and New York generally use a physical presence test: if you were in the state for more than half the year or had intent to be domiciled there, you may be a state resident even if you’re a federal nonresident. State residency changes your filing form and tax rates, so confirm your status in each state where you worked.

What forms do I need for each state?

New York nonresidents file Form IT-203 (Nonresident Income Tax Return). California nonresidents file Form 540-NR (California Resident Return—Part-Year or Nonresident). Both are available on each state’s revenue website. Federal Form 1040-NR is separate and filed with the IRS, not the state. Your calculator and tax preparer can guide you through which forms apply to your specific situation.

Your state refund for 2027 depends on where you worked, how long, and whether your employer’s withholding matched what you actually owed. The fastest way to see your real number for each state is to gather your W-2(s) and run them through the calculator—it breaks down federal and state withholding and shows your estimated refund by state.

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