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What state? Some states do not have an income tax. If box 17 is blank or 0 then leave boxes 15-17 blank.
Only the states which do not have a personal income will not be on the dropdown for box 15 -
Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming
If one of these states is shown in box 15 then leave boxes 15, 16 and 17 blank on the W-2.
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