About State Line Tax
Millions of Americans live in one state and work in another, and the question that follows — which state actually taxes the paycheck — has a precise answer that almost nobody publishes at the level of the individual state pair. The generic answer is that it depends on your states. This site is the specific answer, for all 10,200 combinations of home state, work state and working arrangement.
What it covers
Four situations, because the same two states give different answers depending on how you are paid and where the work physically happens: commuting on a W-2, working remotely for an out-of-state employer, invoicing an out-of-state client as a 1099 contractor, and moving between states mid-year. Each is crossed against every ordered pair of the fifty states and the District of Columbia.
For each combination you get which state withholds, whether a reciprocity agreement or a statutory exemption applies and which form claims it, whether the work state runs a convenience-of-the-employer rule, and the returns to file in the order they must be filed.
What it will not do
It will not tell you what you owe. The tool explains which state has the right to tax the income and what has to be filed — the mechanics. It never applies a rate, never computes a liability and never returns a dollar amount. That is a return preparer's work, it depends on facts this site does not have, and a confident wrong number is worse than no number at all.
It also does not restate other people's summaries. Every fact here comes from the revenue department that publishes the rule. Where something could not be established at source, the field is empty and the page says so.
Who is behind it
The site is published by State Line Tax, owned and operated by ConnectEra LLC and founded by Billy Reiner. Facts are researched and written by theState Line Tax Editorial Team and reviewed byBilly Reiner, Editor, who is accountable for what appears here.Verifies every withholding rule, reciprocity agreement, exemption form and filing requirement on this site against the state revenue department that publishes it, and dates every page.
No tax professional credential is claimed, and none is implied. What is claimed is narrower and checkable: that every statement on this site is traceable to the state agency that made it, and dated. If something here is wrong, tell us — corrections are published with the date they were made.
Freshness
The full 51-jurisdiction grid is re-verified every December, once state legislative sessions have closed and the following year's forms are published. The convenience-of-the-employer states are re-checked quarterly, because that is where the rules move fastest. Every page shows the date its own jurisdictions were last checked. Across the whole grid today, the newest check is 2026-08-07 and the oldest is 2026-08-07.