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All people, residents, and some non-residents with income derived from US sources are subject to a progressive tax structure imposed by the federal government.

If you have income from the United States, you must file a tax return with the IRS, regardless of where you lived or where the income came from.

If the state department wants you to file a tax return individually, you must file a tax return to the state. State tax returns are filed depending on where you live and/or whether you have income in that state.

Depending on the circumstances, you may be required to file one or more state tax returns.

If the jurisdiction wants you to file a tax return separately, you must do so to Locality/City/County.

City tax returns are filed depending on where you live, how long you've lived there, and how much money you make in those areas.

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