The following table lists out the participating
States and their code:
| State | Code | State | Code | State | Code | |
| Alabama | 01 | Indiana | 18 | Nebraska | 31 | |
| Arizona | 04 | Iowa | 19 | New Jersey | 34 | |
| Arkansas | 05 | Kansas | 20 | New Mexico | 35 | |
| California | 06 | Louisiana | 22 | North Carolina | 37 | |
| Colorado | 07 | Maine | 23 | North Dakota | 38 | |
| Connecticut | 08 | Maryland | 24 | Ohio | 39 | |
| Delaware | 10 | Massachusetts | 25 | South Carolina | 45 | |
| District of Columbia | 11 | Minnesota | 27 | Utah | 49 | |
| Georgia | 13 | Mississippi | 28 | Virginia | 51 | |
| Hawaii | 15 | Missouri | 29 | Wisconsin | 55 | |
| Idaho | 16 | Montana | 30 |
* The codes listed above are correct for the IRS Combined Federal/State Filing Program and may not correspond to the state codes of other agencies or programs.
