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In alphabetical order (just click on the state): State Restrictions Alabama Free electronic filing using through My Alabama Taxes (MAT). No income restrictions. Alaska (no state income tax) Arizona File using AZ-specific fillable forms; No income restrictions. FreeFile options also available; inco...
Gambling in any form is not legal in Hawaii. Idaho All forms of iGaming are not legal in Idaho. Illinois There are a couple of land-based casinos in Illinois, however, the only online option are sweepstakes casinos. Indiana There are 14 brick-and-mortar casinos in Indiana plus a racetrack...