{
  "name": "2026 US state income tax rates and estimated-payment thresholds for the self-employed",
  "taxYear": 2026,
  "lastVerified": "2026-09-09",
  "source": "https://www.freelancepick.com/data/state-tax-rates-2026",
  "license": "https://www.freelancepick.com/terms-of-service",
  "note": "topMarginalRate is the top bracket, not the rate a typical freelancer pays. Federal self-employment tax of 15.3% applies in every state.",
  "states": [
    {
      "name": "Alabama",
      "code": "AL",
      "hasIncomeTax": true,
      "topMarginalRate": 0.05,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form 40ES",
      "revenueAgency": "Alabama Department of Revenue",
      "revenueAgencyUrl": "https://www.revenue.alabama.gov/",
      "onlinePaymentService": "My Alabama Taxes",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/alabama"
    },
    {
      "name": "Alaska",
      "code": "AK",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "Alaska Department of Revenue",
      "revenueAgencyUrl": "https://tax.alaska.gov/",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/alaska"
    },
    {
      "name": "Arizona",
      "code": "AZ",
      "hasIncomeTax": true,
      "topMarginalRate": 0.025,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form 140ES",
      "revenueAgency": "Arizona Department of Revenue",
      "revenueAgencyUrl": "https://azdor.gov/",
      "onlinePaymentService": "AZTaxes.gov",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/arizona"
    },
    {
      "name": "Arkansas",
      "code": "AR",
      "hasIncomeTax": true,
      "topMarginalRate": 0.047,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form AR1000ES",
      "revenueAgency": "Arkansas Department of Finance and Administration",
      "revenueAgencyUrl": "https://www.dfa.arkansas.gov/",
      "onlinePaymentService": "Arkansas Taxpayer Access Point",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/arkansas"
    },
    {
      "name": "California",
      "code": "CA",
      "hasIncomeTax": true,
      "topMarginalRate": 0.133,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form 540-ES",
      "revenueAgency": "California Franchise Tax Board",
      "revenueAgencyUrl": "https://www.ftb.ca.gov/",
      "onlinePaymentService": "FTB Web Pay",
      "followsFederalSchedule": false,
      "guideUrl": "https://www.freelancepick.com/state-guides/california"
    },
    {
      "name": "Colorado",
      "code": "CO",
      "hasIncomeTax": true,
      "topMarginalRate": 0.044,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form DR 0104EP",
      "revenueAgency": "Colorado Department of Revenue",
      "revenueAgencyUrl": "https://tax.colorado.gov/",
      "onlinePaymentService": "Revenue Online",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/colorado"
    },
    {
      "name": "Connecticut",
      "code": "CT",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0699,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form CT-1040ES",
      "revenueAgency": "Connecticut Department of Revenue Services",
      "revenueAgencyUrl": "https://portal.ct.gov/DRS",
      "onlinePaymentService": "myconneCT",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/connecticut"
    },
    {
      "name": "Delaware",
      "code": "DE",
      "hasIncomeTax": true,
      "topMarginalRate": 0.066,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 400,
      "estimatedTaxForm": "Form 200-ES",
      "revenueAgency": "Delaware Division of Revenue",
      "revenueAgencyUrl": "https://revenue.delaware.gov/",
      "onlinePaymentService": "Delaware Taxpayer Portal",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/delaware"
    },
    {
      "name": "District of Columbia",
      "code": "DC",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0895,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 100,
      "estimatedTaxForm": "Form D-40ES",
      "revenueAgency": "District of Columbia Office of Tax and Revenue",
      "revenueAgencyUrl": "https://otr.cfo.dc.gov/",
      "onlinePaymentService": "MyTax.DC.gov",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/district-of-columbia"
    },
    {
      "name": "Florida",
      "code": "FL",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "Florida Department of Revenue",
      "revenueAgencyUrl": "https://floridarevenue.com/",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/florida"
    },
    {
      "name": "Georgia",
      "code": "GA",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0549,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form 500-ES",
      "revenueAgency": "Georgia Department of Revenue",
      "revenueAgencyUrl": "https://dor.georgia.gov/",
      "onlinePaymentService": "Georgia Tax Center",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/georgia"
    },
    {
      "name": "Hawaii",
      "code": "HI",
      "hasIncomeTax": true,
      "topMarginalRate": 0.11,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form N-200V",
      "revenueAgency": "Hawaii Department of Taxation",
      "revenueAgencyUrl": "https://tax.hawaii.gov/",
      "onlinePaymentService": "Hawaii Tax Online",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/hawaii"
    },
    {
      "name": "Idaho",
      "code": "ID",
      "hasIncomeTax": true,
      "topMarginalRate": 0.058,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form 51",
      "revenueAgency": "Idaho State Tax Commission",
      "revenueAgencyUrl": "https://tax.idaho.gov/",
      "onlinePaymentService": "Taxpayer Access Point",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/idaho"
    },
    {
      "name": "Illinois",
      "code": "IL",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0495,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form IL-1040-ES",
      "revenueAgency": "Illinois Department of Revenue",
      "revenueAgencyUrl": "https://tax.illinois.gov/",
      "onlinePaymentService": "MyTax Illinois",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/illinois"
    },
    {
      "name": "Indiana",
      "code": "IN",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0305,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form ES-40",
      "revenueAgency": "Indiana Department of Revenue",
      "revenueAgencyUrl": "https://www.in.gov/dor/",
      "onlinePaymentService": "INTIME",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/indiana"
    },
    {
      "name": "Iowa",
      "code": "IA",
      "hasIncomeTax": true,
      "topMarginalRate": 0.06,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 200,
      "estimatedTaxForm": "Form IA 1040ES",
      "revenueAgency": "Iowa Department of Revenue",
      "revenueAgencyUrl": "https://revenue.iowa.gov/",
      "onlinePaymentService": "GovConnectIowa",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/iowa"
    },
    {
      "name": "Kansas",
      "code": "KS",
      "hasIncomeTax": true,
      "topMarginalRate": 0.057,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form K-40ES",
      "revenueAgency": "Kansas Department of Revenue",
      "revenueAgencyUrl": "https://www.ksrevenue.gov/",
      "onlinePaymentService": "Kansas Customer Service Center",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/kansas"
    },
    {
      "name": "Kentucky",
      "code": "KY",
      "hasIncomeTax": true,
      "topMarginalRate": 0.045,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form 740-ES",
      "revenueAgency": "Kentucky Department of Revenue",
      "revenueAgencyUrl": "https://revenue.ky.gov/",
      "onlinePaymentService": "Kentucky One Stop",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/kentucky"
    },
    {
      "name": "Louisiana",
      "code": "LA",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0425,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form IT-540ES",
      "revenueAgency": "Louisiana Department of Revenue",
      "revenueAgencyUrl": "https://revenue.louisiana.gov/",
      "onlinePaymentService": "Louisiana File Online",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/louisiana"
    },
    {
      "name": "Maine",
      "code": "ME",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0715,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form 1040ES-ME",
      "revenueAgency": "Maine Revenue Services",
      "revenueAgencyUrl": "https://www.maine.gov/revenue/",
      "onlinePaymentService": "Maine Tax Portal",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/maine"
    },
    {
      "name": "Maryland",
      "code": "MD",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0575,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form PV",
      "revenueAgency": "Comptroller of Maryland",
      "revenueAgencyUrl": "https://www.marylandtaxes.gov/",
      "onlinePaymentService": "Comptroller of Maryland online services",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/maryland"
    },
    {
      "name": "Massachusetts",
      "code": "MA",
      "hasIncomeTax": true,
      "topMarginalRate": 0.05,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 400,
      "estimatedTaxForm": "Form 1-ES",
      "revenueAgency": "Massachusetts Department of Revenue",
      "revenueAgencyUrl": "https://www.mass.gov/orgs/massachusetts-department-of-revenue",
      "onlinePaymentService": "MassTaxConnect",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/massachusetts"
    },
    {
      "name": "Michigan",
      "code": "MI",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0425,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form MI-1040ES",
      "revenueAgency": "Michigan Department of Treasury",
      "revenueAgencyUrl": "https://www.michigan.gov/taxes",
      "onlinePaymentService": "Michigan e-Payments",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/michigan"
    },
    {
      "name": "Minnesota",
      "code": "MN",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0985,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form M14",
      "revenueAgency": "Minnesota Department of Revenue",
      "revenueAgencyUrl": "https://www.revenue.state.mn.us/",
      "onlinePaymentService": "Minnesota e-Services",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/minnesota"
    },
    {
      "name": "Mississippi",
      "code": "MS",
      "hasIncomeTax": true,
      "topMarginalRate": 0.05,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 200,
      "estimatedTaxForm": "Form 80-106",
      "revenueAgency": "Mississippi Department of Revenue",
      "revenueAgencyUrl": "https://www.dor.ms.gov/",
      "onlinePaymentService": "Taxpayer Access Point",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/mississippi"
    },
    {
      "name": "Missouri",
      "code": "MO",
      "hasIncomeTax": true,
      "topMarginalRate": 0.048,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 100,
      "estimatedTaxForm": "Form MO-1040ES",
      "revenueAgency": "Missouri Department of Revenue",
      "revenueAgencyUrl": "https://dor.mo.gov/",
      "onlinePaymentService": "MyTax Missouri",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/missouri"
    },
    {
      "name": "Montana",
      "code": "MT",
      "hasIncomeTax": true,
      "topMarginalRate": 0.069,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form IT-ES",
      "revenueAgency": "Montana Department of Revenue",
      "revenueAgencyUrl": "https://mtrevenue.gov/",
      "onlinePaymentService": "TransAction Portal",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/montana"
    },
    {
      "name": "Nebraska",
      "code": "NE",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0664,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form 1040N-ES",
      "revenueAgency": "Nebraska Department of Revenue",
      "revenueAgencyUrl": "https://revenue.nebraska.gov/",
      "onlinePaymentService": "Nebraska e-pay",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/nebraska"
    },
    {
      "name": "Nevada",
      "code": "NV",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "Nevada Department of Taxation",
      "revenueAgencyUrl": "https://tax.nv.gov/",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/nevada"
    },
    {
      "name": "New Hampshire",
      "code": "NH",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "New Hampshire Department of Revenue Administration",
      "revenueAgencyUrl": "https://www.revenue.nh.gov/",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/new-hampshire"
    },
    {
      "name": "New Jersey",
      "code": "NJ",
      "hasIncomeTax": true,
      "topMarginalRate": 0.1075,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 400,
      "estimatedTaxForm": "Form NJ-1040-ES",
      "revenueAgency": "New Jersey Division of Taxation",
      "revenueAgencyUrl": "https://www.nj.gov/treasury/taxation/",
      "onlinePaymentService": "Division of Taxation online payment",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/new-jersey"
    },
    {
      "name": "New Mexico",
      "code": "NM",
      "hasIncomeTax": true,
      "topMarginalRate": 0.059,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form PIT-ES",
      "revenueAgency": "New Mexico Taxation and Revenue Department",
      "revenueAgencyUrl": "https://www.tax.newmexico.gov/",
      "onlinePaymentService": "Taxpayer Access Point",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/new-mexico"
    },
    {
      "name": "New York",
      "code": "NY",
      "hasIncomeTax": true,
      "topMarginalRate": 0.109,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 300,
      "estimatedTaxForm": "Form IT-2105",
      "revenueAgency": "New York State Department of Taxation and Finance",
      "revenueAgencyUrl": "https://www.tax.ny.gov/",
      "onlinePaymentService": "Tax Department Online Services",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/new-york"
    },
    {
      "name": "North Carolina",
      "code": "NC",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0499,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form NC-40",
      "revenueAgency": "North Carolina Department of Revenue",
      "revenueAgencyUrl": "https://www.ncdor.gov/",
      "onlinePaymentService": "NCDOR online payments",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/north-carolina"
    },
    {
      "name": "North Dakota",
      "code": "ND",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0295,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form ND-1ES",
      "revenueAgency": "North Dakota Office of State Tax Commissioner",
      "revenueAgencyUrl": "https://www.tax.nd.gov/",
      "onlinePaymentService": "ND TAP",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/north-dakota"
    },
    {
      "name": "Ohio",
      "code": "OH",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0399,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form IT 1040ES",
      "revenueAgency": "Ohio Department of Taxation",
      "revenueAgencyUrl": "https://tax.ohio.gov/",
      "onlinePaymentService": "OH|TAX eServices",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/ohio"
    },
    {
      "name": "Oklahoma",
      "code": "OK",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0475,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 500,
      "estimatedTaxForm": "Form OW-8-ES",
      "revenueAgency": "Oklahoma Tax Commission",
      "revenueAgencyUrl": "https://oklahoma.gov/tax.html",
      "onlinePaymentService": "OkTAP",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/oklahoma"
    },
    {
      "name": "Oregon",
      "code": "OR",
      "hasIncomeTax": true,
      "topMarginalRate": 0.099,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 1000,
      "estimatedTaxForm": "Form OR-40-V",
      "revenueAgency": "Oregon Department of Revenue",
      "revenueAgencyUrl": "https://www.oregon.gov/dor/",
      "onlinePaymentService": "Revenue Online",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/oregon"
    },
    {
      "name": "Pennsylvania",
      "code": "PA",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0307,
      "isFlatRate": true,
      "estimatedPaymentThresholdUsd": 8000,
      "estimatedTaxForm": "Form PA-40 ES",
      "revenueAgency": "Pennsylvania Department of Revenue",
      "revenueAgencyUrl": "https://www.revenue.pa.gov/",
      "onlinePaymentService": "myPATH",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/pennsylvania"
    },
    {
      "name": "Rhode Island",
      "code": "RI",
      "hasIncomeTax": true,
      "topMarginalRate": 0.0599,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 250,
      "estimatedTaxForm": "Form RI-1040ES",
      "revenueAgency": "Rhode Island Division of Taxation",
      "revenueAgencyUrl": "https://tax.ri.gov/",
      "onlinePaymentService": "RI Taxpayer Portal",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/rhode-island"
    },
    {
      "name": "South Carolina",
      "code": "SC",
      "hasIncomeTax": true,
      "topMarginalRate": 0.07,
      "isFlatRate": false,
      "estimatedPaymentThresholdUsd": 100,
      "estimatedTaxForm": "Form SC1040ES",
      "revenueAgency": "South Carolina Department of Revenue",
      "revenueAgencyUrl": "https://dor.sc.gov/",
      "onlinePaymentService": "MyDORWAY",
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/south-carolina"
    },
    {
      "name": "South Dakota",
      "code": "SD",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "South Dakota Department of Revenue",
      "revenueAgencyUrl": "https://dor.sd.gov/",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/south-dakota"
    },
    {
      "name": "Tennessee",
      "code": "TN",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "Tennessee Department of Revenue",
      "revenueAgencyUrl": "https://www.tn.gov/revenue.html",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/tennessee"
    },
    {
      "name": "Texas",
      "code": "TX",
      "hasIncomeTax": false,
      "topMarginalRate": null,
      "isFlatRate": null,
      "estimatedPaymentThresholdUsd": null,
      "estimatedTaxForm": null,
      "revenueAgency": "Texas Comptroller of Public Accounts",
      "revenueAgencyUrl": "https://comptroller.texas.gov/",
      "onlinePaymentService": null,
      "followsFederalSchedule": true,
      "guideUrl": "https://www.freelancepick.com/state-guides/texas"
    },
    {
      "name": "Utah",
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