{"v":1,"data_as_of":"2026-08-07","state_names":{"alabama":"Alabama","alaska":"Alaska","arizona":"Arizona","arkansas":"Arkansas","california":"California","colorado":"Colorado","connecticut":"Connecticut","delaware":"Delaware","district-of-columbia":"District of Columbia","florida":"Florida","georgia":"Georgia","hawaii":"Hawaii","idaho":"Idaho","illinois":"Illinois","indiana":"Indiana","iowa":"Iowa","kansas":"Kansas","kentucky":"Kentucky","louisiana":"Louisiana","maine":"Maine","maryland":"Maryland","massachusetts":"Massachusetts","michigan":"Michigan","minnesota":"Minnesota","mississippi":"Mississippi","missouri":"Missouri","montana":"Montana","nebraska":"Nebraska","nevada":"Nevada","new-hampshire":"New Hampshire","new-jersey":"New Jersey","new-mexico":"New Mexico","new-york":"New York","north-carolina":"North Carolina","north-dakota":"North Dakota","ohio":"Ohio","oklahoma":"Oklahoma","oregon":"Oregon","pennsylvania":"Pennsylvania","rhode-island":"Rhode Island","south-carolina":"South Carolina","south-dakota":"South Dakota","tennessee":"Tennessee","texas":"Texas","utah":"Utah","vermont":"Vermont","virginia":"Virginia","washington":"Washington","west-virginia":"West Virginia","wisconsin":"Wisconsin","wyoming":"Wyoming"},"states":{"alabama":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Alabama taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Alabama Department of Revenue","dor_url":"https://www.revenue.alabama.gov/","nonresident_return_form":{"name":"Form 40NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Alabama publishes no de minimis day count or dollar floor for nonresidents. Any Alabama-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Alabama Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 40 (part-year resident)","url":null},"part_year_note":"A part-year resident of Alabama reports the income received while a Alabama resident, plus any Alabama-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule CR","url":null},"resident_credit_note":"A Alabama resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule CR. The credit is capped at the Alabama tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Alabama holds no income tax reciprocity agreements. A resident of another state who works here has Alabama tax withheld and files a Alabama nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Alabama taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Alabama does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Alabama owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Several Alabama municipalities levy an occupational licence fee on wages earned inside the city — Birmingham is the largest. It is collected by the city, not the Department of Revenue, and no state agreement or credit covers it.","last_verified":"2026-08-07"},"alaska":{"taxes_wages":false,"structure":"none","wage_tax_note":"Alaska levies no personal income tax of any kind. There is no wage withholding and no individual return.","dor_name":"Alaska Department of Revenue — Tax Division","dor_url":"https://tax.alaska.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"arizona":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Arizona taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Arizona Department of Revenue","dor_url":"https://azdor.gov/","nonresident_return_form":{"name":"Form 140NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Arizona publishes no de minimis day count or dollar floor for nonresidents. Any Arizona-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Arizona Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 140PY","url":null},"part_year_note":"A part-year resident of Arizona reports the income received while a Arizona resident, plus any Arizona-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 309","url":null},"resident_credit_note":"A Arizona resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 309. The credit is capped at the Arizona tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Arizona holds no income tax reciprocity agreements. A resident of another state who works here has Arizona tax withheld and files a Arizona nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Arizona taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Arizona does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Arizona owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"arkansas":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Arkansas taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Arkansas Department of Finance and Administration","dor_url":"https://www.dfa.arkansas.gov/","nonresident_return_form":{"name":"Form AR1000NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Arkansas publishes no de minimis day count or dollar floor for nonresidents. Any Arkansas-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Arkansas Department of Finance and Administration nonresident instructions before filing."},"part_year_return_form":{"name":"Form AR1000NR (part-year resident)","url":null},"part_year_note":"A part-year resident of Arkansas reports the income received while a Arkansas resident, plus any Arkansas-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form AR1000TC","url":null},"resident_credit_note":"A Arkansas resident taxed by another state on the same income claims the credit for taxes paid to other states on Form AR1000TC. The credit is capped at the Arkansas tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Arkansas holds no income tax reciprocity agreements. A resident of another state who works here has Arkansas tax withheld and files a Arkansas nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Arkansas taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Arkansas does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Arkansas owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"california":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"California taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"California Franchise Tax Board","dor_url":"https://www.ftb.ca.gov/","nonresident_return_form":{"name":"Form 540NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"California publishes no de minimis day count or dollar floor for nonresidents. Any California-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the California Franchise Tax Board nonresident instructions before filing."},"part_year_return_form":{"name":"Form 540NR (part-year resident)","url":null},"part_year_note":"A part-year resident of California reports the income received while a California resident, plus any California-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule S","url":null},"resident_credit_note":"A California resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule S. The credit is capped at the California tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"California holds no income tax reciprocity agreements. A resident of another state who works here has California tax withheld and files a California nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"California taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"California does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside California owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"colorado":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Colorado taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Colorado Department of Revenue — Taxation Division","dor_url":"https://tax.colorado.gov/","nonresident_return_form":{"name":"Form DR 0104 with Schedule DR 0104PN","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Colorado publishes no de minimis day count or dollar floor for nonresidents. Any Colorado-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Colorado Department of Revenue — Taxation Division nonresident instructions before filing."},"part_year_return_form":{"name":"Form DR 0104 with Schedule DR 0104PN","url":null},"part_year_note":"A part-year resident of Colorado reports the income received while a Colorado resident, plus any Colorado-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form DR 0104CR","url":null},"resident_credit_note":"A Colorado resident taxed by another state on the same income claims the credit for taxes paid to other states on Form DR 0104CR. The credit is capped at the Colorado tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Colorado holds no income tax reciprocity agreements. A resident of another state who works here has Colorado tax withheld and files a Colorado nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Colorado taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Colorado does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Colorado owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"A few Colorado cities levy an occupational privilege tax — a flat monthly head charge on anyone working in the city, not a percentage of income. It is not an income tax and no credit offsets it.","last_verified":"2026-08-07"},"connecticut":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Connecticut taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Connecticut Department of Revenue Services","dor_url":"https://portal.ct.gov/drs","nonresident_return_form":{"name":"Form CT-1040NR/PY","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Connecticut publishes no de minimis day count or dollar floor for nonresidents. Any Connecticut-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Connecticut Department of Revenue Services nonresident instructions before filing."},"part_year_return_form":{"name":"Form CT-1040NR/PY","url":null},"part_year_note":"A part-year resident of Connecticut reports the income received while a Connecticut resident, plus any Connecticut-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule 2 (Form CT-1040)","url":null},"resident_credit_note":"A Connecticut resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule 2 (Form CT-1040). The credit is capped at the Connecticut tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Connecticut holds no income tax reciprocity agreements. A resident of another state who works here has Connecticut tax withheld and files a Connecticut nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Connecticut taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"conditional","convenience_note":"Connecticut's convenience rule is retaliatory rather than general: it sources a nonresident's remote days to Connecticut only when the employee lives in a state that itself applies a convenience-of-the-employer test to Connecticut residents. A resident of a state with no such rule is not reached by it.","convenience_authority":"Conn. Gen. Stat. §12-711(b)(2)(C)","local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"delaware":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Delaware taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Delaware Division of Revenue","dor_url":"https://revenue.delaware.gov/","nonresident_return_form":{"name":"Form PIT-NON","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Delaware publishes no de minimis day count or dollar floor for nonresidents. Any Delaware-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Delaware Division of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form PIT-NON (part-year resident)","url":null},"part_year_note":"A part-year resident of Delaware reports the income received while a Delaware resident, plus any Delaware-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule I (Form PIT-RES)","url":null},"resident_credit_note":"A Delaware resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule I (Form PIT-RES). The credit is capped at the Delaware tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Delaware holds no income tax reciprocity agreements. A resident of another state who works here has Delaware tax withheld and files a Delaware nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Delaware taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"standard","convenience_note":"Delaware sources a nonresident employee's remote workdays to Delaware when the employee works outside the state for their own convenience rather than because the employer requires it. Days worked outside Delaware at the employer's necessity are excluded.","convenience_authority":"30 Del. C. §1124; Delaware Division of Revenue Technical Information Memorandum 2011-1","local_income_tax":true,"local_income_tax_note":"Wilmington levies a city earned income tax on wages earned inside the city, collected by the city rather than the Division of Revenue.","last_verified":"2026-08-07"},"district-of-columbia":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"District of Columbia taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"District of Columbia Office of Tax and Revenue","dor_url":"https://otr.cfo.dc.gov/","nonresident_return_form":{"name":"Form D-40B (Nonresident Request for Refund)","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"Nonresidents have no District filing obligation on wages, whatever the amount or the number of days worked. Form D-40B exists only to recover District tax that an employer withheld in error."},"part_year_return_form":{"name":"Form D-40 (part-year resident)","url":null},"part_year_note":"A part-year resident of District of Columbia reports the income received while a District of Columbia resident, plus any District of Columbia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule U (Form D-40)","url":null},"resident_credit_note":"A District of Columbia resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule U (Form D-40). The credit is capped at the District of Columbia tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["maryland","virginia"],"reciprocity_exemption_form":{"name":"Form D-4A","url":null},"reciprocity_note":"The District holds formal reciprocal agreements with Maryland and Virginia, but they add nothing for a commuter: the Home Rule Act already exempts every nonresident, from every state, from District income tax.","nonresident_wage_exemption":true,"nonresident_wage_exemption_form":{"name":"Form D-4A","url":null},"nonresident_wage_exemption_note":"The District is barred by section 602(a)(5) of the District of Columbia Home Rule Act from taxing the income of anyone who is not a District resident. A nonresident working in DC files Form D-4A with their employer to certify nonresidence, and files no District return at all. This is the broadest nonresident exemption in the country and it reaches residents of all fifty states.","convenience_rule":"none","convenience_note":"District of Columbia does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside District of Columbia owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"florida":{"taxes_wages":false,"structure":"none","wage_tax_note":"Florida levies no personal income tax; the state constitution bars one. There is no wage withholding and no individual return.","dor_name":"Florida Department of Revenue","dor_url":"https://floridarevenue.com/Pages/default.aspx","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"georgia":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Georgia taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Georgia Department of Revenue","dor_url":"https://dor.georgia.gov/","nonresident_return_form":{"name":"Form 500 with Schedule 3","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Georgia publishes no de minimis day count or dollar floor for nonresidents. Any Georgia-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Georgia Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 500 with Schedule 3","url":null},"part_year_note":"A part-year resident of Georgia reports the income received while a Georgia resident, plus any Georgia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 500 Schedule 2","url":null},"resident_credit_note":"A Georgia resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 500 Schedule 2. The credit is capped at the Georgia tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Georgia holds no income tax reciprocity agreements. A resident of another state who works here has Georgia tax withheld and files a Georgia nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Georgia taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Georgia does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Georgia owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"hawaii":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Hawaii taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Hawaii Department of Taxation","dor_url":"https://tax.hawaii.gov/","nonresident_return_form":{"name":"Form N-15","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Hawaii publishes no de minimis day count or dollar floor for nonresidents. Any Hawaii-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Hawaii Department of Taxation nonresident instructions before filing."},"part_year_return_form":{"name":"Form N-15 (part-year resident)","url":null},"part_year_note":"A part-year resident of Hawaii reports the income received while a Hawaii resident, plus any Hawaii-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule CR","url":null},"resident_credit_note":"A Hawaii resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule CR. The credit is capped at the Hawaii tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Hawaii holds no income tax reciprocity agreements. A resident of another state who works here has Hawaii tax withheld and files a Hawaii nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Hawaii taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Hawaii does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Hawaii owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"idaho":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Idaho taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Idaho State Tax Commission","dor_url":"https://tax.idaho.gov/","nonresident_return_form":{"name":"Form 43","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Idaho publishes no de minimis day count or dollar floor for nonresidents. Any Idaho-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Idaho State Tax Commission nonresident instructions before filing."},"part_year_return_form":{"name":"Form 43 (part-year resident)","url":null},"part_year_note":"A part-year resident of Idaho reports the income received while a Idaho resident, plus any Idaho-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 39NR","url":null},"resident_credit_note":"A Idaho resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 39NR. The credit is capped at the Idaho tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Idaho holds no income tax reciprocity agreements. A resident of another state who works here has Idaho tax withheld and files a Idaho nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Idaho taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Idaho does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Idaho owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"illinois":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Illinois taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Illinois Department of Revenue","dor_url":"https://tax.illinois.gov/","nonresident_return_form":{"name":"Form IL-1040 with Schedule NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"days","dollars":null,"days":30,"note":"Illinois does not require an employer to withhold from a nonresident who works in Illinois for 30 or fewer days in the year. The day count is a withholding safe harbour; a nonresident who exceeds it owes Illinois tax on the Illinois-source wages."},"part_year_return_form":{"name":"Form IL-1040 with Schedule NR","url":null},"part_year_note":"A part-year resident of Illinois reports the income received while a Illinois resident, plus any Illinois-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule CR","url":null},"resident_credit_note":"A Illinois resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule CR. The credit is capped at the Illinois tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["iowa","kentucky","michigan","wisconsin"],"reciprocity_exemption_form":{"name":"Form IL-W-5-NR","url":null},"reciprocity_note":"Illinois does not tax the wages of residents of Iowa, Kentucky, Michigan or Wisconsin. The employee gives Form IL-W-5-NR to the Illinois employer, which then withholds for the home state instead.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Illinois taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Illinois does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Illinois owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"indiana":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Indiana taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Indiana Department of Revenue","dor_url":"https://www.in.gov/dor/","nonresident_return_form":{"name":"Form IT-40PNR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Indiana publishes no de minimis day count or dollar floor for nonresidents. Any Indiana-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Indiana Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form IT-40PNR","url":null},"part_year_note":"A part-year resident of Indiana reports the income received while a Indiana resident, plus any Indiana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule 6 (Form IT-40PNR)","url":null},"resident_credit_note":"A Indiana resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule 6 (Form IT-40PNR). The credit is capped at the Indiana tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["kentucky","michigan","ohio","pennsylvania","wisconsin"],"reciprocity_exemption_form":{"name":"Form WH-47","url":null},"reciprocity_note":"Indiana does not tax the wages of residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin. The employee files Form WH-47, Certificate of Residence, with the Indiana employer.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Indiana taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Indiana does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Indiana owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Every Indiana county levies its own income tax, and the reciprocal agreements do not cover it. A resident of a reciprocal state who works in Indiana still pays Indiana county tax on those wages.","last_verified":"2026-08-07"},"iowa":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Iowa taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Iowa Department of Revenue","dor_url":"https://revenue.iowa.gov/","nonresident_return_form":{"name":"Form IA 1040 with Schedule IA 126","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Iowa publishes no de minimis day count or dollar floor for nonresidents. Any Iowa-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Iowa Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form IA 1040 with Schedule IA 126","url":null},"part_year_note":"A part-year resident of Iowa reports the income received while a Iowa resident, plus any Iowa-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form IA 130","url":null},"resident_credit_note":"A Iowa resident taxed by another state on the same income claims the credit for taxes paid to other states on Form IA 130. The credit is capped at the Iowa tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["illinois"],"reciprocity_exemption_form":{"name":"Form 44-016","url":null},"reciprocity_note":"Iowa's only reciprocal agreement is with Illinois. An Illinois resident working in Iowa files Iowa Form 44-016 with the employer and pays Illinois instead.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Iowa taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Iowa does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Iowa owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Many Iowa school districts levy a surtax calculated as a percentage of state income tax. It is reported on the state return rather than separately.","last_verified":"2026-08-07"},"kansas":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Kansas taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Kansas Department of Revenue","dor_url":"https://www.ksrevenue.gov/","nonresident_return_form":{"name":"Form K-40 with Schedule S Part B","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Kansas publishes no de minimis day count or dollar floor for nonresidents. Any Kansas-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Kansas Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form K-40 with Schedule S Part B","url":null},"part_year_note":"A part-year resident of Kansas reports the income received while a Kansas resident, plus any Kansas-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form K-40 (credit for taxes paid to other states)","url":null},"resident_credit_note":"A Kansas resident taxed by another state on the same income claims the credit for taxes paid to other states on Form K-40 (credit for taxes paid to other states). The credit is capped at the Kansas tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Kansas holds no income tax reciprocity agreements. A resident of another state who works here has Kansas tax withheld and files a Kansas nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Kansas taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Kansas does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Kansas owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"kentucky":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Kentucky taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Kentucky Department of Revenue","dor_url":"https://revenue.ky.gov/Pages/index.aspx","nonresident_return_form":{"name":"Form 740-NP","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Kentucky publishes no de minimis day count or dollar floor for nonresidents. Any Kentucky-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Kentucky Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 740-NP","url":null},"part_year_note":"A part-year resident of Kentucky reports the income received while a Kentucky resident, plus any Kentucky-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule ITC","url":null},"resident_credit_note":"A Kentucky resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule ITC. The credit is capped at the Kentucky tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["illinois","indiana","michigan","ohio","virginia","west-virginia","wisconsin"],"reciprocity_exemption_form":{"name":"Form 42A809","url":null},"reciprocity_note":"Kentucky holds more reciprocal agreements than any other state — seven. A resident of Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia or Wisconsin gives Form 42A809, Certificate of Nonresidence, to the Kentucky employer. The Virginia agreement covers daily commuters only.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Kentucky taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Kentucky does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Kentucky owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Kentucky cities, counties and school districts levy occupational licence taxes on wages earned in their jurisdiction. Reciprocity does not reach them, and the home state's credit generally does not either — a reciprocal-state resident working in Kentucky still pays the local tax.","last_verified":"2026-08-07"},"louisiana":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Louisiana taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Louisiana Department of Revenue","dor_url":"https://revenue.louisiana.gov/","nonresident_return_form":{"name":"Form IT-540B","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Louisiana publishes no de minimis day count or dollar floor for nonresidents. Any Louisiana-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Louisiana Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form IT-540B","url":null},"part_year_note":"A part-year resident of Louisiana reports the income received while a Louisiana resident, plus any Louisiana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule G (Form IT-540)","url":null},"resident_credit_note":"A Louisiana resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule G (Form IT-540). The credit is capped at the Louisiana tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Louisiana holds no income tax reciprocity agreements. A resident of another state who works here has Louisiana tax withheld and files a Louisiana nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Louisiana taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Louisiana does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Louisiana owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"maine":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Maine taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Maine Revenue Services","dor_url":"https://www.maine.gov/revenue/","nonresident_return_form":{"name":"Form 1040ME with Schedule NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"dollars_or_days","dollars":3000,"days":12,"note":"Maine publishes a genuine de minimis: a nonresident who performs personal services in Maine on 12 or fewer days AND earns under the published dollar floor from Maine sources owes no Maine tax on those wages. Exceeding either test brings the whole amount into Maine."},"part_year_return_form":{"name":"Form 1040ME with Schedule NRH","url":null},"part_year_note":"A part-year resident of Maine reports the income received while a Maine resident, plus any Maine-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 1040ME Schedule A","url":null},"resident_credit_note":"A Maine resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 1040ME Schedule A. The credit is capped at the Maine tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Maine holds no income tax reciprocity agreements. A resident of another state who works here has Maine tax withheld and files a Maine nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Maine taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Maine does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Maine owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"maryland":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Maryland taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Comptroller of Maryland","dor_url":"https://www.marylandcomptroller.gov/","nonresident_return_form":{"name":"Form 505 with Form 505NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Maryland publishes no de minimis day count or dollar floor for nonresidents. Any Maryland-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Comptroller of Maryland nonresident instructions before filing."},"part_year_return_form":{"name":"Form 502 (part-year resident)","url":null},"part_year_note":"A part-year resident of Maryland reports the income received while a Maryland resident, plus any Maryland-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 502CR","url":null},"resident_credit_note":"A Maryland resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 502CR. The credit is capped at the Maryland tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["district-of-columbia","pennsylvania","virginia","west-virginia"],"reciprocity_exemption_form":{"name":"Form MW507","url":"https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2024/MW507.pdf"},"reciprocity_note":"Maryland does not tax the wages of residents of the District of Columbia, Pennsylvania, Virginia or West Virginia who do not keep a place of abode in Maryland for 183 days or more. The employee claims the exemption on Form MW507.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Maryland taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Maryland does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Maryland owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Every Maryland county and Baltimore City levies its own income tax, collected on the state return. A reciprocity agreement exempts wages from the Maryland state tax only — it never reaches the county tax. Nonresidents who are not covered by an agreement pay a special nonresident rate in place of the county tax. Pennsylvania carries one further condition: a Pennsylvania resident exempt from the Maryland state tax remains liable for the Maryland local tax unless their own Pennsylvania jurisdiction imposes no earnings tax on Maryland residents.","last_verified":"2026-08-07"},"massachusetts":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Massachusetts taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Massachusetts Department of Revenue","dor_url":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","nonresident_return_form":{"name":"Form 1-NR/PY","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Massachusetts publishes no de minimis day count or dollar floor for nonresidents. Any Massachusetts-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Massachusetts Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 1-NR/PY","url":null},"part_year_note":"A part-year resident of Massachusetts reports the income received while a Massachusetts resident, plus any Massachusetts-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule OJC","url":null},"resident_credit_note":"A Massachusetts resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule OJC. The credit is capped at the Massachusetts tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Massachusetts holds no income tax reciprocity agreements. A resident of another state who works here has Massachusetts tax withheld and files a Massachusetts nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Massachusetts taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Massachusetts does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Massachusetts owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"michigan":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Michigan taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Michigan Department of Treasury","dor_url":"https://www.michigan.gov/taxes","nonresident_return_form":{"name":"Form MI-1040 with Schedule NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Michigan publishes no de minimis day count or dollar floor for nonresidents. Any Michigan-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Michigan Department of Treasury nonresident instructions before filing."},"part_year_return_form":{"name":"Form MI-1040 with Schedule NR","url":null},"part_year_note":"A part-year resident of Michigan reports the income received while a Michigan resident, plus any Michigan-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form MI-1040 (credit for income tax imposed by another state)","url":null},"resident_credit_note":"A Michigan resident taxed by another state on the same income claims the credit for taxes paid to other states on Form MI-1040 (credit for income tax imposed by another state). The credit is capped at the Michigan tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["illinois","indiana","kentucky","minnesota","ohio","wisconsin"],"reciprocity_exemption_form":{"name":"Form MI-W4","url":null},"reciprocity_note":"Michigan does not tax the wages of residents of Illinois, Indiana, Kentucky, Minnesota, Ohio or Wisconsin. The employee claims the exemption on Form MI-W4.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Michigan taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Michigan does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Michigan owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Two dozen Michigan cities levy their own income tax, Detroit among them, and the state reciprocal agreements do not cover city tax. A reciprocal-state resident working in Detroit still owes Detroit.","last_verified":"2026-08-07"},"minnesota":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Minnesota taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Minnesota Department of Revenue","dor_url":"https://www.revenue.state.mn.us/","nonresident_return_form":{"name":"Form M1 with Schedule M1NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Minnesota publishes no de minimis day count or dollar floor for nonresidents. Any Minnesota-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Minnesota Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form M1 with Schedule M1NR","url":null},"part_year_note":"A part-year resident of Minnesota reports the income received while a Minnesota resident, plus any Minnesota-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule M1CR","url":null},"resident_credit_note":"A Minnesota resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule M1CR. The credit is capped at the Minnesota tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["michigan","north-dakota"],"reciprocity_exemption_form":{"name":"Form MWR","url":null},"reciprocity_note":"Minnesota's agreements are with Michigan and North Dakota. The employee files Form MWR, Reciprocity Exemption/Affidavit of Residency, with the Minnesota employer — and unlike most such certificates it must be refiled every year. Minnesota's long-standing agreement with Wisconsin ended in 2010 and has not been revived.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Minnesota taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Minnesota does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Minnesota owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"mississippi":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Mississippi taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Mississippi Department of Revenue","dor_url":"https://www.dor.ms.gov/","nonresident_return_form":{"name":"Form 80-205","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Mississippi publishes no de minimis day count or dollar floor for nonresidents. Any Mississippi-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Mississippi Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 80-205","url":null},"part_year_note":"A part-year resident of Mississippi reports the income received while a Mississippi resident, plus any Mississippi-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 80-160","url":null},"resident_credit_note":"A Mississippi resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 80-160. The credit is capped at the Mississippi tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Mississippi holds no income tax reciprocity agreements. A resident of another state who works here has Mississippi tax withheld and files a Mississippi nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Mississippi taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Mississippi does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Mississippi owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"missouri":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Missouri taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Missouri Department of Revenue","dor_url":"https://dor.mo.gov/","nonresident_return_form":{"name":"Form MO-1040 with Form MO-NRI","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Missouri publishes no de minimis day count or dollar floor for nonresidents. Any Missouri-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Missouri Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form MO-1040 with Form MO-NRI","url":null},"part_year_note":"A part-year resident of Missouri reports the income received while a Missouri resident, plus any Missouri-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form MO-CR","url":null},"resident_credit_note":"A Missouri resident taxed by another state on the same income claims the credit for taxes paid to other states on Form MO-CR. The credit is capped at the Missouri tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Missouri holds no income tax reciprocity agreements. A resident of another state who works here has Missouri tax withheld and files a Missouri nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Missouri taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Missouri does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Missouri owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Kansas City and St. Louis each levy a one per cent earnings tax on wages earned inside the city, collected by the city. Nonresidents pay it on the portion of work performed there.","last_verified":"2026-08-07"},"montana":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Montana taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Montana Department of Revenue","dor_url":"https://revenue.mt.gov/","nonresident_return_form":{"name":"Form 2 with the nonresident/part-year schedule","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Montana publishes no de minimis day count or dollar floor for nonresidents. Any Montana-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Montana Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 2 with the nonresident/part-year schedule","url":null},"part_year_note":"A part-year resident of Montana reports the income received while a Montana resident, plus any Montana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 2 (credit for income tax paid to another state)","url":null},"resident_credit_note":"A Montana resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 2 (credit for income tax paid to another state). The credit is capped at the Montana tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["north-dakota"],"reciprocity_exemption_form":{"name":"Form MW-4","url":null},"reciprocity_note":"Montana's only reciprocal agreement is with North Dakota. A North Dakota resident working in Montana claims the exemption on Montana Form MW-4.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Montana taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Montana does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Montana owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"nebraska":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Nebraska taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Nebraska Department of Revenue","dor_url":"https://revenue.nebraska.gov/","nonresident_return_form":{"name":"Form 1040N with Schedule III","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Nebraska publishes no de minimis day count or dollar floor for nonresidents. Any Nebraska-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Nebraska Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form 1040N with Schedule III","url":null},"part_year_note":"A part-year resident of Nebraska reports the income received while a Nebraska resident, plus any Nebraska-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 1040N Schedule II","url":null},"resident_credit_note":"A Nebraska resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 1040N Schedule II. The credit is capped at the Nebraska tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Nebraska holds no income tax reciprocity agreements. A resident of another state who works here has Nebraska tax withheld and files a Nebraska nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Nebraska taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"standard","convenience_note":"Nebraska sources the wages of a nonresident employee of a Nebraska employer to Nebraska unless the work is performed outside the state because the employer requires it. Working remotely by the employee's own choice does not break the Nebraska claim.","convenience_authority":"Neb. Admin. Code tit. 316, ch. 22, §003","local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"nevada":{"taxes_wages":false,"structure":"none","wage_tax_note":"Nevada levies no personal income tax. There is no wage withholding and no individual return.","dor_name":"Nevada Department of Taxation","dor_url":"https://tax.nv.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"new-hampshire":{"taxes_wages":false,"structure":"none","wage_tax_note":"New Hampshire has never taxed wages. Its Interest and Dividends Tax — which never reached earned income — was repealed for taxable periods beginning after 31 December 2024, so the state now levies no personal income tax at all.","dor_name":"New Hampshire Department of Revenue Administration","dor_url":"https://www.revenue.nh.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"new-jersey":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"New Jersey taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"New Jersey Division of Taxation","dor_url":"https://www.nj.gov/treasury/taxation/","nonresident_return_form":{"name":"Form NJ-1040NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"New Jersey publishes no de minimis day count or dollar floor for nonresidents. Any New Jersey-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the New Jersey Division of Taxation nonresident instructions before filing."},"part_year_return_form":{"name":"Form NJ-1040 (part-year resident)","url":null},"part_year_note":"A part-year resident of New Jersey reports the income received while a New Jersey resident, plus any New Jersey-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule NJ-COJ","url":null},"resident_credit_note":"A New Jersey resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule NJ-COJ. The credit is capped at the New Jersey tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["pennsylvania"],"reciprocity_exemption_form":{"name":"Form NJ-165","url":null},"reciprocity_note":"New Jersey's single reciprocal agreement is with Pennsylvania. A Pennsylvania resident working in New Jersey files Form NJ-165, Employee's Certificate of Nonresidence in New Jersey, with the employer. Note the direction filers get wrong: the form belongs to the state where the work is, so the Pennsylvania resident files a New Jersey form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"New Jersey taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"conditional","convenience_note":"New Jersey adopted a convenience-of-the-employer rule in 2023, but only as a mirror: the Division of Taxation states that it applies solely to employees who are residents of states that impose a similar test — naming Delaware, Nebraska and New York. A resident of any other state working remotely for a New Jersey employer is not reached by it.","convenience_authority":"P.L. 2023, c.125 (N.J.S.A. 54A:5-8), retroactive to 1 January 2023","local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"new-mexico":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"New Mexico taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"New Mexico Taxation and Revenue Department","dor_url":"https://www.tax.newmexico.gov/","nonresident_return_form":{"name":"Form PIT-1 with Schedule PIT-B","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"New Mexico publishes no de minimis day count or dollar floor for nonresidents. Any New Mexico-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the New Mexico Taxation and Revenue Department nonresident instructions before filing."},"part_year_return_form":{"name":"Form PIT-1 with Schedule PIT-B","url":null},"part_year_note":"A part-year resident of New Mexico reports the income received while a New Mexico resident, plus any New Mexico-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form PIT-1 (credit for taxes paid to another state)","url":null},"resident_credit_note":"A New Mexico resident taxed by another state on the same income claims the credit for taxes paid to other states on Form PIT-1 (credit for taxes paid to another state). The credit is capped at the New Mexico tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"New Mexico holds no income tax reciprocity agreements. A resident of another state who works here has New Mexico tax withheld and files a New Mexico nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"New Mexico taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"New Mexico does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside New Mexico owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"new-york":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"New York taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"New York State Department of Taxation and Finance","dor_url":"https://www.tax.ny.gov/","nonresident_return_form":{"name":"Form IT-203","url":null},"nonresident_withholding_certificate":{"name":"Form IT-2104.1","url":null},"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"New York publishes no de minimis exemption from the nonresident return. There is a separate 14-day rule that relieves an employer from withholding for a nonresident expected to work 14 days or fewer in New York during the year — but that is a withholding convenience for the employer, not a filing exemption for the employee."},"part_year_return_form":{"name":"Form IT-203","url":null},"part_year_note":"A part-year resident of New York reports the income received while a New York resident, plus any New York-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form IT-112-R","url":null},"resident_credit_note":"A New York resident taxed by another state on the same income claims the credit for taxes paid to other states on Form IT-112-R. The credit is capped at the New York tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"New York holds no income tax reciprocity agreements. A resident of another state who works here has New York tax withheld and files a New York nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"New York taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"standard","convenience_note":"New York runs the oldest and most aggressive convenience-of-the-employer rule. A nonresident employee of a New York employer is taxed on every workday performed at home unless the home office meets New York's bona fide employer office test, which is deliberately hard to satisfy. Working remotely because you prefer to is convenience; working remotely because the job cannot be done in New York is necessity.","convenience_authority":"20 NYCRR §132.18(a); TSB-M-06(5)I","local_income_tax":true,"local_income_tax_note":"New York City levies a resident income tax, and Yonkers levies both a resident tax and a small nonresident earnings tax. New York City has not taxed nonresident commuters since the commuter tax was repealed in 1999 — a New Jersey or Connecticut resident working in Manhattan owes New York State but not New York City.","last_verified":"2026-08-07"},"north-carolina":{"taxes_wages":true,"structure":"flat","wage_tax_note":"North Carolina taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"North Carolina Department of Revenue","dor_url":"https://www.ncdor.gov/","nonresident_return_form":{"name":"Form D-400 with Schedule PN","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"North Carolina publishes no de minimis day count or dollar floor for nonresidents. Any North Carolina-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the North Carolina Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form D-400 with Schedule PN","url":null},"part_year_note":"A part-year resident of North Carolina reports the income received while a North Carolina resident, plus any North Carolina-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form D-400TC","url":null},"resident_credit_note":"A North Carolina resident taxed by another state on the same income claims the credit for taxes paid to other states on Form D-400TC. The credit is capped at the North Carolina tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"North Carolina holds no income tax reciprocity agreements. A resident of another state who works here has North Carolina tax withheld and files a North Carolina nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"North Carolina taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"North Carolina does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside North Carolina owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"north-dakota":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"North Dakota taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"North Dakota Office of State Tax Commissioner","dor_url":"https://www.tax.nd.gov/","nonresident_return_form":{"name":"Form ND-1 with Schedule ND-1NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"North Dakota publishes no de minimis day count or dollar floor for nonresidents. Any North Dakota-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the North Dakota Office of State Tax Commissioner nonresident instructions before filing."},"part_year_return_form":{"name":"Form ND-1 with Schedule ND-1NR","url":null},"part_year_note":"A part-year resident of North Dakota reports the income received while a North Dakota resident, plus any North Dakota-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule ND-1CR","url":null},"resident_credit_note":"A North Dakota resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule ND-1CR. The credit is capped at the North Dakota tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["minnesota","montana"],"reciprocity_exemption_form":{"name":"Form NDW-R","url":null},"reciprocity_note":"North Dakota holds agreements with Minnesota and Montana. The employee files Form NDW-R with the North Dakota employer, and it must be refiled each year.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"North Dakota taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"North Dakota does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside North Dakota owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"ohio":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Ohio taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Ohio Department of Taxation","dor_url":"https://tax.ohio.gov/","nonresident_return_form":{"name":"Form IT 1040 with Schedule IT NRC","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Ohio publishes no de minimis day count or dollar floor for nonresidents. Any Ohio-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Ohio Department of Taxation nonresident instructions before filing."},"part_year_return_form":{"name":"Form IT 1040 with Schedule IT NRS","url":null},"part_year_note":"A part-year resident of Ohio reports the income received while a Ohio resident, plus any Ohio-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Ohio Schedule of Credits (resident credit)","url":null},"resident_credit_note":"A Ohio resident taxed by another state on the same income claims the credit for taxes paid to other states on Ohio Schedule of Credits (resident credit). The credit is capped at the Ohio tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["indiana","kentucky","michigan","pennsylvania","west-virginia"],"reciprocity_exemption_form":{"name":"Form IT 4NR","url":"https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/employer_withholding/generic/wth-it4-combined.pdf"},"reciprocity_note":"Ohio does not tax the wages of residents of Indiana, Kentucky, Michigan, Pennsylvania or West Virginia. The employee files Form IT 4NR, Employee's Statement of Residency in a Reciprocity State, with the Ohio employer, who must keep it on file. Ohio folded IT 4NR into the combined Form IT 4 in December 2020, so the linked PDF carries both — the reciprocity declaration is the section headed Statement of Residency.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Ohio taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Ohio does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Ohio owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Ohio has the densest local income tax in the country: several hundred municipalities levy a municipal income tax, and many school districts levy their own on top. Neither is covered by the reciprocal agreements. A Pennsylvania resident working in Columbus pays no Ohio state tax and full Columbus city tax.","last_verified":"2026-08-07"},"oklahoma":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Oklahoma taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Oklahoma Tax Commission","dor_url":"https://oklahoma.gov/tax.html","nonresident_return_form":{"name":"Form 511-NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Oklahoma publishes no de minimis day count or dollar floor for nonresidents. Any Oklahoma-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Oklahoma Tax Commission nonresident instructions before filing."},"part_year_return_form":{"name":"Form 511-NR","url":null},"part_year_note":"A part-year resident of Oklahoma reports the income received while a Oklahoma resident, plus any Oklahoma-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form 511-TX","url":null},"resident_credit_note":"A Oklahoma resident taxed by another state on the same income claims the credit for taxes paid to other states on Form 511-TX. The credit is capped at the Oklahoma tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Oklahoma holds no income tax reciprocity agreements. A resident of another state who works here has Oklahoma tax withheld and files a Oklahoma nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Oklahoma taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Oklahoma does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Oklahoma owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"oregon":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Oregon taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Oregon Department of Revenue","dor_url":"https://www.oregon.gov/dor/Pages/index.aspx","nonresident_return_form":{"name":"Form OR-40-N","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Oregon publishes no de minimis day count or dollar floor for nonresidents. Any Oregon-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Oregon Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form OR-40-P","url":null},"part_year_note":"A part-year resident of Oregon reports the income received while a Oregon resident, plus any Oregon-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule OR-ASC-NP","url":null},"resident_credit_note":"A Oregon resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule OR-ASC-NP. The credit is capped at the Oregon tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Oregon holds no income tax reciprocity agreements. A resident of another state who works here has Oregon tax withheld and files a Oregon nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Oregon taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Oregon does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Oregon owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"The Portland area layers two local income taxes on top of the state tax — the Metro supportive housing tax and the Multnomah County preschool tax — and both reach nonresidents on income sourced to the district. They are administered by the City of Portland Revenue Division, not the Department of Revenue.","last_verified":"2026-08-07"},"pennsylvania":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Pennsylvania taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Pennsylvania Department of Revenue","dor_url":"https://www.pa.gov/agencies/revenue","nonresident_return_form":{"name":"Form PA-40 (nonresident)","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Pennsylvania publishes no de minimis day count or dollar floor for nonresidents. Any Pennsylvania-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Pennsylvania Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form PA-40 (part-year resident)","url":null},"part_year_note":"A part-year resident of Pennsylvania reports the income received while a Pennsylvania resident, plus any Pennsylvania-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule G-L","url":null},"resident_credit_note":"A Pennsylvania resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule G-L. The credit is capped at the Pennsylvania tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["indiana","maryland","new-jersey","ohio","virginia","west-virginia"],"reciprocity_exemption_form":{"name":"Form REV-419","url":"https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-419.pdf"},"reciprocity_note":"Pennsylvania holds agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. A resident of one of those states working in Pennsylvania files Form REV-419, Employee's Nonwithholding Application Certificate, with the Pennsylvania employer — and unless the state of residence changes, it does not have to be refiled each year.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Pennsylvania taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"standard","convenience_note":"Pennsylvania sources a nonresident's remote workdays to Pennsylvania when the employee works from home for their own convenience rather than at the employer's requirement. The reciprocal agreements override it: a New Jersey resident working remotely for a Pennsylvania employer owes Pennsylvania nothing.","convenience_authority":"61 Pa. Code §109.8","local_income_tax":true,"local_income_tax_note":"Pennsylvania's Act 32 earned income tax is levied by municipalities and school districts across the state, and Philadelphia levies its own wage tax on residents and on nonresidents who work in the city. None of it is covered by the reciprocal agreements, and Philadelphia's nonresident wage tax applies from the first dollar.","last_verified":"2026-08-07"},"rhode-island":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Rhode Island taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Rhode Island Division of Taxation","dor_url":"https://tax.ri.gov/","nonresident_return_form":{"name":"Form RI-1040NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Rhode Island publishes no de minimis day count or dollar floor for nonresidents. Any Rhode Island-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Rhode Island Division of Taxation nonresident instructions before filing."},"part_year_return_form":{"name":"Form RI-1040NR","url":null},"part_year_note":"A part-year resident of Rhode Island reports the income received while a Rhode Island resident, plus any Rhode Island-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form RI-1040NR Schedule II","url":null},"resident_credit_note":"A Rhode Island resident taxed by another state on the same income claims the credit for taxes paid to other states on Form RI-1040NR Schedule II. The credit is capped at the Rhode Island tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Rhode Island holds no income tax reciprocity agreements. A resident of another state who works here has Rhode Island tax withheld and files a Rhode Island nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Rhode Island taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Rhode Island does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Rhode Island owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"south-carolina":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"South Carolina taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"South Carolina Department of Revenue","dor_url":"https://dor.sc.gov/","nonresident_return_form":{"name":"Form SC1040 with Schedule NR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"South Carolina publishes no de minimis day count or dollar floor for nonresidents. Any South Carolina-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the South Carolina Department of Revenue nonresident instructions before filing."},"part_year_return_form":{"name":"Form SC1040 with Schedule NR","url":null},"part_year_note":"A part-year resident of South Carolina reports the income received while a South Carolina resident, plus any South Carolina-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Form SC1040TC","url":null},"resident_credit_note":"A South Carolina resident taxed by another state on the same income claims the credit for taxes paid to other states on Form SC1040TC. The credit is capped at the South Carolina tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"South Carolina holds no income tax reciprocity agreements. A resident of another state who works here has South Carolina tax withheld and files a South Carolina nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"South Carolina taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"South Carolina does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside South Carolina owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"south-dakota":{"taxes_wages":false,"structure":"none","wage_tax_note":"South Dakota levies no personal income tax. There is no wage withholding and no individual return.","dor_name":"South Dakota Department of Revenue","dor_url":"https://dor.sd.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"tennessee":{"taxes_wages":false,"structure":"none","wage_tax_note":"Tennessee does not tax wages. The Hall income tax on interest and dividends — which never reached earned income — was fully repealed for tax years beginning on or after 1 January 2021.","dor_name":"Tennessee Department of Revenue","dor_url":"https://www.tn.gov/revenue.html","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"texas":{"taxes_wages":false,"structure":"none","wage_tax_note":"Texas levies no personal income tax. There is no wage withholding and no individual return.","dor_name":"Texas Comptroller of Public Accounts","dor_url":"https://comptroller.texas.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"utah":{"taxes_wages":true,"structure":"flat","wage_tax_note":"Utah taxes wage income on a single flat rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Utah State Tax Commission","dor_url":"https://tax.utah.gov/","nonresident_return_form":{"name":"Form TC-40 with Schedule TC-40B","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Utah publishes no de minimis day count or dollar floor for nonresidents. Any Utah-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Utah State Tax Commission nonresident instructions before filing."},"part_year_return_form":{"name":"Form TC-40 with Schedule TC-40B","url":null},"part_year_note":"A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule TC-40S","url":null},"resident_credit_note":"A Utah resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule TC-40S. The credit is capped at the Utah tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Utah holds no income tax reciprocity agreements. A resident of another state who works here has Utah tax withheld and files a Utah nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Utah taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Utah does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Utah owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"vermont":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Vermont taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Vermont Department of Taxes","dor_url":"https://tax.vermont.gov/","nonresident_return_form":{"name":"Form IN-111 with Schedule IN-113","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Vermont publishes no de minimis day count or dollar floor for nonresidents. Any Vermont-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Vermont Department of Taxes nonresident instructions before filing."},"part_year_return_form":{"name":"Form IN-111 with Schedule IN-113","url":null},"part_year_note":"A part-year resident of Vermont reports the income received while a Vermont resident, plus any Vermont-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule IN-117","url":null},"resident_credit_note":"A Vermont resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule IN-117. The credit is capped at the Vermont tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Vermont holds no income tax reciprocity agreements. A resident of another state who works here has Vermont tax withheld and files a Vermont nonresident return; the double tax is undone by the credit on the home state's resident return, not by an exemption form.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Vermont taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Vermont does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Vermont owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"virginia":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Virginia taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Virginia Department of Taxation","dor_url":"https://www.tax.virginia.gov/","nonresident_return_form":{"name":"Form 763","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"Virginia publishes no de minimis day count or dollar floor for nonresidents. Any Virginia-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Virginia Department of Taxation nonresident instructions before filing."},"part_year_return_form":{"name":"Form 760PY","url":null},"part_year_note":"A part-year resident of Virginia reports the income received while a Virginia resident, plus any Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule OSC","url":null},"resident_credit_note":"A Virginia resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule OSC. The credit is capped at the Virginia tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["district-of-columbia","kentucky","maryland","pennsylvania","west-virginia"],"reciprocity_exemption_form":{"name":"Form VA-4","url":"https://www.tax.virginia.gov/sites/default/files/taxforms/withholding/any/va-4-any.pdf"},"reciprocity_note":"Virginia's agreements come in two shapes. Residents of Kentucky and the District of Columbia are exempt only if they commute to the Virginia workplace on a daily basis. Residents of Maryland, Pennsylvania and West Virginia are exempt if their only Virginia-source income is salary and wages taxed by their home state and they do not live in Virginia for 183 days or more. Either way the exemption is claimed on Form VA-4, and Virginia requires it to be recertified every year.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Virginia taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Virginia does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Virginia owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"washington":{"taxes_wages":false,"structure":"none","wage_tax_note":"Washington does not tax wages. It does levy an excise tax on long-term capital gains above an annual threshold, which is a separate tax and never applies to a paycheck.","dor_name":"Washington State Department of Revenue","dor_url":"https://dor.wa.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"},"west-virginia":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"West Virginia taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"West Virginia Tax Division","dor_url":"https://tax.wv.gov/Pages/default.aspx","nonresident_return_form":{"name":"Form IT-140 with Schedule A","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"no_safe_harbour","dollars":null,"days":null,"note":"West Virginia publishes no de minimis day count or dollar floor for nonresidents. Any West Virginia-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the West Virginia Tax Division nonresident instructions before filing."},"part_year_return_form":{"name":"Form IT-140 with Schedule A","url":null},"part_year_note":"A part-year resident of West Virginia reports the income received while a West Virginia resident, plus any West Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule E (Form IT-140)","url":null},"resident_credit_note":"A West Virginia resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule E (Form IT-140). The credit is capped at the West Virginia tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["kentucky","maryland","ohio","pennsylvania","virginia"],"reciprocity_exemption_form":{"name":"Form WV/IT-104","url":null},"reciprocity_note":"West Virginia does not tax the wages of residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia. The employee certifies nonresidence on Form WV/IT-104.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"West Virginia taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"West Virginia does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside West Virginia owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":true,"local_income_tax_note":"Some West Virginia municipalities levy a flat weekly city service fee on people who work in the city. It is a fixed charge rather than a percentage of income, so no credit offsets it.","last_verified":"2026-08-07"},"wisconsin":{"taxes_wages":true,"structure":"graduated","wage_tax_note":"Wisconsin taxes wage income on a graduated rate schedule and requires employers to withhold from wages earned in the state.","dor_name":"Wisconsin Department of Revenue","dor_url":"https://www.revenue.wi.gov/Pages/home.aspx","nonresident_return_form":{"name":"Form 1NPR","url":null},"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"dollars","dollars":2000,"days":null,"note":"Wisconsin publishes a nonresident gross-income floor: a nonresident with Wisconsin gross income below the published amount is not required to file a Wisconsin return. Reaching it brings the whole Wisconsin-source amount into the return."},"part_year_return_form":{"name":"Form 1NPR","url":null},"part_year_note":"A part-year resident of Wisconsin reports the income received while a Wisconsin resident, plus any Wisconsin-source income received during the rest of the year, and prorates the deductions and credits to the residency period.","resident_credit_available":true,"resident_credit_form":{"name":"Schedule OS","url":null},"resident_credit_note":"A Wisconsin resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule OS. The credit is capped at the Wisconsin tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.","reciprocity_partners":["illinois","indiana","kentucky","michigan"],"reciprocity_exemption_form":{"name":"Form W-220","url":null},"reciprocity_note":"Wisconsin holds agreements with Illinois, Indiana, Kentucky and Michigan. The employee files Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, with the Wisconsin employer. The Minnesota agreement ended in 2010 and has not returned.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Wisconsin taxes nonresidents on income sourced to the state; there is no blanket exemption.","convenience_rule":"none","convenience_note":"Wisconsin does not apply a convenience-of-the-employer rule. Wages are sourced to the place where the work is physically performed, so a remote employee who never works inside Wisconsin owes it nothing — the employer's address alone creates no liability.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No county, city or school-district income tax on wages — the state return is the whole obligation.","last_verified":"2026-08-07"},"wyoming":{"taxes_wages":false,"structure":"none","wage_tax_note":"Wyoming levies no personal income tax. There is no wage withholding and no individual return.","dor_name":"Wyoming Department of Revenue","dor_url":"https://revenue.wyo.gov/","nonresident_return_form":null,"nonresident_withholding_certificate":null,"nonresident_threshold":{"type":"none","dollars":null,"days":null,"note":"There is no wage income tax, so a nonresident who works here files nothing and owes nothing on the wages, whatever the amount or the number of days worked."},"part_year_return_form":null,"part_year_note":"Moving into or out of this state does not create a part-year return, because there is no personal income tax return to file.","resident_credit_available":false,"resident_credit_form":null,"resident_credit_note":"A credit for tax paid to another state only exists inside an income tax. With no income tax there is nothing to credit — which is why residents here get no relief at all when another state taxes their wages.","reciprocity_partners":[],"reciprocity_exemption_form":null,"reciprocity_note":"Reciprocal agreements exist so two states can decide which of them withholds. With no wage tax on this side there is nothing to negotiate, so this state holds no agreements and needs none.","nonresident_wage_exemption":false,"nonresident_wage_exemption_form":null,"nonresident_wage_exemption_note":"Not applicable — the state does not tax wage income from any source.","convenience_rule":"none","convenience_note":"A convenience-of-the-employer rule is a way of sourcing a nonresident's remote days back to the employer's state. With no wage tax there is nothing to source, so an employer here can never pull a remote worker into this state's tax.","convenience_authority":null,"local_income_tax":false,"local_income_tax_note":"No local income tax on wages.","last_verified":"2026-08-07"}}}