Live in Delaware, Work Remotely for a Alaska Employer: Who Taxes You?
Answer
One state, one return: Delaware. Alaska has no wage income tax, so working there changes nothing about what you owe. Your Delaware resident return reports the Alaska income along with everything else, and there is no credit to claim because Alaska charged you nothing.
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. Delaware reaches all of a resident's income, and Alaska adds nothing on top.
What you file
- 1Resident return · Delaware
File a Delaware resident return reporting all of your income.
The two states, side by side
| Delaware | Alaska | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PIT-NON | Not applicable |
| Credit for other-state tax | Schedule I (Form PIT-RES) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Delaware Division of Revenue | Alaska Department of Revenue — Tax Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Alaska and working in Delaware gives:Convenience-of-the-employer rule — employer state taxes you.
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: Delaware → AlaskaHome state only
- 1099 contractor: Delaware → AlaskaHome state only — estimated payments
- Moved mid-year: Delaware → AlaskaOne part-year return — the state you left
Other Delaware pairs
Questions people actually ask
I live in Delaware and work remotely for a Alaska employer. Which state do I pay?
One state, one return: Delaware. Alaska has no wage income tax, so working there changes nothing about what you owe. Your Delaware resident return reports the Alaska income along with everything else, and there is no credit to claim because Alaska charged you nothing.
Which state should my employer be withholding for?
Delaware. Your employer should withhold Delaware tax rather than Alaska tax on these wages. If a Alaska line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Delaware and Alaska rules on this page were last checked against Delaware Division of Revenue and Alaska Department of Revenue — Tax Division 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.
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07