State notes

Texas notes

Last verified: 2 min read Rule card + research brief
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Texas at a glanceTexas has no personal income tax, so federal rules drive almost everything. Working in another state on contract may create a nonresident return there if that state has an income tax.Texas has no personal income tax.Federal rules drive almost everything.Contract work in another state may create anonresident return there, if it has an income tax.
Texas at a glance

The facts (settled)

  • Texas has no personal income tax. For Texas-based nurses, federal rules drive almost everything.
  • If a 1099 business (such as legal nurse consulting) becomes an LLC: a single-member LLC is a franchise-tax taxable entity. It must file an information report even when no tax is due. The 2026–2027 no-tax-due threshold is $2.65M in revenue. A sole proprietorship isn't a taxable entity.
  • Working in another state on contract may create a nonresident return there if that state has an income tax. Ask your CPA.

Sources

Research, not tax advice. Confirm with a CPA or EA before filing.