Live in Nevada, Work Remotely for a Connecticut Employer: Who Taxes You?
Answer
Connecticut cannot follow the paycheck home. Because Connecticut sources wages to the place of performance and you perform them in Nevada, the income is Nevada-source; and Nevada does not tax wages. The result is no state income tax on these earnings at all.
Last verified
Wages are sourced to the place where the work is physically performed. That default is what makes remote work simple, and it is only disturbed when the employer's state runs a convenience-of-the-employer rule. Connecticut does not.
What you file
There is nothing to file in either Nevada or Connecticut on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Nevada | Connecticut | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Only against convenience-rule states |
| Nonresident return | Not applicable | Form CT-1040NR/PY |
| Credit for other-state tax | No income tax | Schedule 2 (Form CT-1040) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Nevada Department of Taxation | Connecticut Department of Revenue Services |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Connecticut and working in Nevada gives:Home state only.
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: Nevada → ConnecticutWork state only
- 1099 contractor: Nevada → ConnecticutClient state only, if you work there
- Moved mid-year: Nevada → ConnecticutOne part-year return — the state you moved to
Other Nevada pairs
Questions people actually ask
I live in Nevada and work remotely for a Connecticut employer. Which state do I pay?
Connecticut cannot follow the paycheck home. Because Connecticut sources wages to the place of performance and you perform them in Nevada, the income is Nevada-source; and Nevada does not tax wages. The result is no state income tax on these earnings at all.
Which state should my employer be withholding for?
Neither. There is no state income tax to withhold on either side of this pairing, so a state line on your pay stub for Nevada or Connecticut is an error worth querying.
Does my Connecticut employer's location alone create a Connecticut tax obligation?
No. Connecticut sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside Connecticut are a different matter — those are Connecticut-source income and can require a nonresident return.
How current is this?
The Nevada and Connecticut rules on this page were last checked against Nevada Department of Taxation and Connecticut Department of Revenue Services 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Connecticut Department of Revenue Services — individual income taxaccessed 2026-08-07