Live in New York, Work Remotely for a Wyoming Employer: Who Taxes You?
Answer
New York taxes the income and Wyoming cannot. Residency, not the location of the job, drives this answer: New York reaches all of a resident's income, and Wyoming has no personal income tax to apply to the part earned inside its borders.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. New York reaches all of a resident's income, and Wyoming adds nothing on top.
What you file
- 1Resident return · New York
File a New York resident return reporting all of your income.
The two states, side by side
| New York | Wyoming | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form IT-203 | Not applicable |
| Credit for other-state tax | Form IT-112-R | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | New York State Department of Taxation and Finance | Wyoming Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wyoming and working in New York gives:Convenience-of-the-employer rule — employer state taxes you.
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 York → WyomingHome state only
- 1099 contractor: New York → WyomingHome state only — estimated payments
- Moved mid-year: New York → WyomingOne part-year return — the state you left
Other New York pairs
Questions people actually ask
I live in New York and work remotely for a Wyoming employer. Which state do I pay?
New York taxes the income and Wyoming cannot. Residency, not the location of the job, drives this answer: New York reaches all of a resident's income, and Wyoming has no personal income tax to apply to the part earned inside its borders.
Which state should my employer be withholding for?
New York. Your employer should withhold New York tax rather than Wyoming tax on these wages. If a Wyoming line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The New York and Wyoming rules on this page were last checked against New York State Department of Taxation and Finance and Wyoming 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 York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07