Live in North Carolina, Work Remotely for a Florida Employer: Who Taxes You?
Answer
One state, one return: North Carolina. Florida has no wage income tax, so working there changes nothing about what you owe. Your North Carolina resident return reports the Florida income along with everything else, and there is no credit to claim because Florida charged you nothing.
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. North Carolina reaches all of a resident's income, and Florida adds nothing on top.
What you file
- 1Resident return · North Carolina
File a North Carolina resident return reporting all of your income.
The two states, side by side
| North Carolina | Florida | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form D-400 with Schedule PN | Not applicable |
| Credit for other-state tax | Form D-400TC | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | North Carolina Department of Revenue | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in North Carolina gives:No state income tax on your wages.
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: North Carolina → FloridaHome state only
- 1099 contractor: North Carolina → FloridaHome state only — estimated payments
- Moved mid-year: North Carolina → FloridaOne part-year return — the state you left
Other North Carolina pairs
Questions people actually ask
I live in North Carolina and work remotely for a Florida employer. Which state do I pay?
One state, one return: North Carolina. Florida has no wage income tax, so working there changes nothing about what you owe. Your North Carolina resident return reports the Florida income along with everything else, and there is no credit to claim because Florida charged you nothing.
Which state should my employer be withholding for?
North Carolina. Your employer should withhold North Carolina tax rather than Florida tax on these wages. If a Florida line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The North Carolina and Florida rules on this page were last checked against North Carolina Department of Revenue and Florida 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.
- North Carolina Department of Revenue — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07