Live in New Hampshire, Work Remotely for a Mississippi Employer: Who Taxes You?
Answer
Your employer's state gets nothing, and neither does yours. Wages are sourced to where the work is physically done — New Hampshire, which does not tax them — and Mississippi does not run a rule that would source your remote days back to it. No withholding, no returns.
Last verified
An employer's address is not a tax nexus for its employees. Working from New Hampshire keeps the income New Hampshire-source, and since New Hampshire levies no tax on wages, the income lands nowhere at all.
What you file
There is nothing to file in either New Hampshire or Mississippi on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| New Hampshire | Mississippi | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 80-205 |
| Credit for other-state tax | No income tax | Form 80-160 |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | New Hampshire Department of Revenue Administration | Mississippi Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Mississippi and working in New Hampshire 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: New Hampshire → MississippiWork state only
- 1099 contractor: New Hampshire → MississippiClient state only, if you work there
- Moved mid-year: New Hampshire → MississippiOne part-year return — the state you moved to
Other New Hampshire pairs
Questions people actually ask
I live in New Hampshire and work remotely for a Mississippi employer. Which state do I pay?
Your employer's state gets nothing, and neither does yours. Wages are sourced to where the work is physically done — New Hampshire, which does not tax them — and Mississippi does not run a rule that would source your remote days back to it. No withholding, no returns.
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 New Hampshire or Mississippi is an error worth querying.
Does my Mississippi employer's location alone create a Mississippi tax obligation?
No. Mississippi 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 Mississippi are a different matter — those are Mississippi-source income and can require a nonresident return.
How current is this?
The New Hampshire and Mississippi rules on this page were last checked against New Hampshire Department of Revenue Administration and Mississippi Department of Revenue 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.
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07
- Mississippi Department of Revenue — individual income taxaccessed 2026-08-07