Live in New Mexico, Work Remotely for a Kansas Employer: Who Taxes You?
Answer
Only New Mexico taxes you. Kansas levies no personal income tax on wages, so nothing is withheld there and you file no Kansas return. New Mexico taxes its residents on all income wherever earned, which means your Kansas earnings go on a New Mexico resident return in full.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Kansas takes nothing, but New Mexico still taxes residents on income earned anywhere, so the full amount lands on your New Mexico return.
What you file
- 1Resident return · New Mexico
File a New Mexico resident return reporting all of your income.
The two states, side by side
| New Mexico | Kansas | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form PIT-1 with Schedule PIT-B | Form K-40 with Schedule S Part B |
| Credit for other-state tax | Form PIT-1 (credit for taxes paid to another state) | Form K-40 (credit for taxes paid to other states) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | New Mexico Taxation and Revenue Department | Kansas Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kansas and working in New Mexico 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 Mexico → KansasBoth states — credit offsets the double tax
- 1099 contractor: New Mexico → KansasHome state, plus the client state if you work there
- Moved mid-year: New Mexico → KansasTwo part-year returns
Other New Mexico pairs
Questions people actually ask
I live in New Mexico and work remotely for a Kansas employer. Which state do I pay?
Only New Mexico taxes you. Kansas levies no personal income tax on wages, so nothing is withheld there and you file no Kansas return. New Mexico taxes its residents on all income wherever earned, which means your Kansas earnings go on a New Mexico resident return in full.
Which state should my employer be withholding for?
New Mexico. Your employer should withhold New Mexico tax rather than Kansas tax on these wages. If a Kansas line is showing on your pay stub, raise it with payroll now rather than at filing time.
Does my Kansas employer's location alone create a Kansas tax obligation?
No. Kansas 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 Kansas are a different matter — those are Kansas-source income and can require a nonresident return.
How current is this?
The New Mexico and Kansas rules on this page were last checked against New Mexico Taxation and Revenue Department and Kansas 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 Mexico Taxation and Revenue Department — individual income taxaccessed 2026-08-07
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07