Federal taxes and the IRS are enough to worry about -- but most Americans must also remember to pay state taxes.

There are exceptions. Taxpayers who live in Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming don’t need to worry -- because those states don’t levy a personal income tax. Everyone else does.

Despite that, there is a bit of relief. A dozen states cut their income tax rates for 2023, meaning you get to keep more of your money. Only a couple raised income tax rates.

Which states cut their income tax rate for 2023?

1. Arizona: went to a flat 2.5% from a two-bracket structure with rates of 2.55% and 2.98%

1. Idaho: dropped to a flat 5.8% from the top marginal rate of 6%

1. Indiana: flat rate trimmed to 3.15% from 3.23%

1. Iowa: nine individual income tax rates consolidated into four, and the top rate will decrease to 6% from 8.53%.

1. Kentucky: dropped to 4.5% from 5%

1. Michigan: dropped to 4.05% from 4.25%

1. Missouri: top marginal rate cut to 4.95% from 5.3%, and the amount of income that's exempt from individual income tax rates will increase to $1,000 from $100

1. Nebraska: top marginal rate decreased to 6.64% from 6.84%

1. New York: rate on income between $13,901 and $80,650 (single filers) and between $27,901 and $161,550 (joint filers) fell to 5.5% from 5.85%; rate on income between $80,651 and $215,400 (single filers) and between $161,500 and $323,200 (joint filers) dropped to 6% percent from 6.25%

1. North Carolina: flat tax declined to 4.75% from 4.99%

1. Utah: flat rate dropped to 4.65% from 4.85%

1. West Virginia: top marginal rate fell to 5.12% from 6.5%

Which states raised income taxes for 2023?

• Massachusetts: has a flat 5% income tax rate but instituted for 2023 a “millionaire’s tax” so that any income above $1 million is subject to a 4% surtax

• 12 Mississippi:  a 5% flat tax starting at $10,001 replaced a graduated tax rate of 0%, 4%, and 5%

Who needs to file a state tax return?

If a state has an income tax, there are two scenarios in which you must file a return:

• You’re a resident of the state

• You’re not a resident of the state, but you earn income in that state. Examples of this include rental income from a second home or a professional athlete or consultant who may work in different states. Every state in which you earn income will require you to file a tax return and pay taxes on the income earned there. You’ll also have to report that income in your home state return, but your home state usually allows you to take a credit for taxes paid to another state on the same income.