New Jersey and the Remote worker Question: Every State Pair
Which state taxes you if you live in or work in New Jersey. All 100 state pairs for remote workers, with exemption forms and sources.
New Jersey at a glance
| New Jersey | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | 1 (Form NJ-165) |
| Convenience rule | Only against convenience-rule states |
| Nonresident return | Form NJ-1040NR |
| Credit for other-state tax | Schedule NJ-COJ |
| Nonresident safe harbour | None published |
| Local income tax | No |
| Revenue department | New Jersey Division of Taxation |
| Last verified |
Live in New Jersey — all 50 outbound pairs
You live in New Jersey. 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 | Home state only |
| Delaware | 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 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 | Home state only |
| 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 New Jersey — all 50 inbound pairs
The work or the employer is in New Jersey. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | No state income tax on your wages |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Convenience-of-the-employer rule — both states tax you |
| District of Columbia | Home state only |
| Florida | No state income tax on your wages |
| 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 | No state income tax on your wages |
| New Hampshire | No state income tax on your wages |
| 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 | Home state only |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| South Dakota | No state income tax on your wages |
| Tennessee | No state income tax on your wages |
| Texas | No state income tax on your wages |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | No state income tax on your wages |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | No state income tax on your wages |
New Jersey 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.
- New Jersey Division of Taxation — individual income taxaccessed 2026-08-07
- New Jersey Division of Taxation — Convenience of the Employer Ruleaccessed 2026-08-07