Delaware and the Remote worker Question: Every State Pair
Which state taxes you if you live in or work in Delaware. All 100 state pairs for remote workers, with exemption forms and sources.
Delaware at a glance
| Delaware | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | None |
| Convenience rule | Yes — general rule |
| Nonresident return | Form PIT-NON |
| Credit for other-state tax | Schedule I (Form PIT-RES) |
| Nonresident safe harbour | None published |
| Local income tax | Yes |
| Revenue department | Delaware Division of Revenue |
| Last verified |
Live in Delaware — all 50 outbound pairs
You live in Delaware. Pick the employer in.
| Employer in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | Home state only |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Convenience-of-the-employer rule — both states tax you |
| District of Columbia | Home state only |
| Florida | Home state only |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maine | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Convenience-of-the-employer rule — both states tax you |
| Nevada | Home state only |
| New Hampshire | Home state only |
| New Jersey | Convenience-of-the-employer rule — both states tax you |
| New Mexico | Home state only |
| New York | Convenience-of-the-employer rule — both states tax you |
| North Carolina | Home state only |
| North Dakota | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Convenience-of-the-employer rule — both states tax you |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| South Dakota | Home state only |
| Tennessee | Home state only |
| Texas | Home state only |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | Home state only |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | Home state only |
Employer in Delaware — all 50 inbound pairs
The work or the employer is in Delaware. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Convenience-of-the-employer rule — both states tax you |
| Alaska | Convenience-of-the-employer rule — employer state taxes you |
| Arizona | Convenience-of-the-employer rule — both states tax you |
| Arkansas | Convenience-of-the-employer rule — both states tax you |
| California | Convenience-of-the-employer rule — both states tax you |
| Colorado | Convenience-of-the-employer rule — both states tax you |
| Connecticut | Convenience-of-the-employer rule — both states tax you |
| District of Columbia | Convenience-of-the-employer rule — both states tax you |
| Florida | Convenience-of-the-employer rule — employer state taxes you |
| Georgia | Convenience-of-the-employer rule — both states tax you |
| Hawaii | Convenience-of-the-employer rule — both states tax you |
| Idaho | Convenience-of-the-employer rule — both states tax you |
| Illinois | Convenience-of-the-employer rule — both states tax you |
| Indiana | Convenience-of-the-employer rule — both states tax you |
| Iowa | Convenience-of-the-employer rule — both states tax you |
| Kansas | Convenience-of-the-employer rule — both states tax you |
| Kentucky | Convenience-of-the-employer rule — both states tax you |
| Louisiana | Convenience-of-the-employer rule — both states tax you |
| Maine | Convenience-of-the-employer rule — both states tax you |
| Maryland | Convenience-of-the-employer rule — both states tax you |
| Massachusetts | Convenience-of-the-employer rule — both states tax you |
| Michigan | Convenience-of-the-employer rule — both states tax you |
| Minnesota | Convenience-of-the-employer rule — both states tax you |
| Mississippi | Convenience-of-the-employer rule — both states tax you |
| Missouri | Convenience-of-the-employer rule — both states tax you |
| Montana | Convenience-of-the-employer rule — both states tax you |
| Nebraska | Convenience-of-the-employer rule — both states tax you |
| Nevada | Convenience-of-the-employer rule — employer state taxes you |
| New Hampshire | Convenience-of-the-employer rule — employer state taxes you |
| New Jersey | Convenience-of-the-employer rule — both states tax you |
| New Mexico | Convenience-of-the-employer rule — both states tax you |
| New York | Convenience-of-the-employer rule — both states tax you |
| North Carolina | Convenience-of-the-employer rule — both states tax you |
| North Dakota | Convenience-of-the-employer rule — both states tax you |
| Ohio | Convenience-of-the-employer rule — both states tax you |
| Oklahoma | Convenience-of-the-employer rule — both states tax you |
| Oregon | Convenience-of-the-employer rule — both states tax you |
| Pennsylvania | Convenience-of-the-employer rule — both states tax you |
| Rhode Island | Convenience-of-the-employer rule — both states tax you |
| South Carolina | Convenience-of-the-employer rule — both states tax you |
| South Dakota | Convenience-of-the-employer rule — employer state taxes you |
| Tennessee | Convenience-of-the-employer rule — employer state taxes you |
| Texas | Convenience-of-the-employer rule — employer state taxes you |
| Utah | Convenience-of-the-employer rule — both states tax you |
| Vermont | Convenience-of-the-employer rule — both states tax you |
| Virginia | Convenience-of-the-employer rule — both states tax you |
| Washington | Convenience-of-the-employer rule — employer state taxes you |
| West Virginia | Convenience-of-the-employer rule — both states tax you |
| Wisconsin | Convenience-of-the-employer rule — both states tax you |
| Wyoming | Convenience-of-the-employer rule — employer state taxes you |
Delaware in the other situations
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