Live in Connecticut, Work Remotely for a Texas Employer: Who Taxes You?
Answer
Connecticut taxes the income and Texas cannot. Residency, not the location of the job, drives this answer: Connecticut reaches all of a resident's income, and Texas has no personal income tax to apply to the part earned inside its borders.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Connecticut reaches all of a resident's income, and Texas adds nothing on top.
What you file
- 1Resident return · Connecticut
File a Connecticut resident return reporting all of your income.
The two states, side by side
| Connecticut | Texas | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Only against convenience-rule states | No |
| Nonresident return | Form CT-1040NR/PY | Not applicable |
| Credit for other-state tax | Schedule 2 (Form CT-1040) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Connecticut Department of Revenue Services | Texas Comptroller of Public Accounts |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Texas and working in Connecticut gives:No state income tax on your wages.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Connecticut → TexasHome state only
- 1099 contractor: Connecticut → TexasHome state only — estimated payments
- Moved mid-year: Connecticut → TexasOne part-year return — the state you left
Other Connecticut pairs
Questions people actually ask
I live in Connecticut and work remotely for a Texas employer. Which state do I pay?
Connecticut taxes the income and Texas cannot. Residency, not the location of the job, drives this answer: Connecticut reaches all of a resident's income, and Texas has no personal income tax to apply to the part earned inside its borders.
Which state should my employer be withholding for?
Connecticut. Your employer should withhold Connecticut tax rather than Texas tax on these wages. If a Texas line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Connecticut and Texas rules on this page were last checked against Connecticut Department of Revenue Services and Texas Comptroller of Public Accounts on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Connecticut Department of Revenue Services — individual income taxaccessed 2026-08-07
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07