Live in Delaware, Work in Wyoming: Which State Taxes Your Paycheck?
Answer
Delaware gets all of it. Because Wyoming does not tax wage income, no Wyoming withholding exists and no Wyoming return is required — but Delaware taxes residents on worldwide income, so every dollar earned in Wyoming still belongs on your Delaware resident return.
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. Delaware reaches all of a resident's income, and Wyoming adds nothing on top.
What you file
- 1Resident return · Delaware
File a Delaware resident return reporting all of your income.
The two states, side by side
| Delaware | Wyoming | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PIT-NON | Not applicable |
| Credit for other-state tax | Schedule I (Form PIT-RES) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Delaware Division of Revenue | Wyoming Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wyoming and working in Delaware gives:Work 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.
- Remote worker: Delaware → WyomingHome state only
- 1099 contractor: Delaware → WyomingHome state only — estimated payments
- Moved mid-year: Delaware → WyomingOne part-year return — the state you left
Other Delaware pairs
Questions people actually ask
I live in Delaware and work in Wyoming. Which state takes the tax out of my paycheck?
Delaware gets all of it. Because Wyoming does not tax wage income, no Wyoming withholding exists and no Wyoming return is required — but Delaware taxes residents on worldwide income, so every dollar earned in Wyoming still belongs on your Delaware resident return.
Which state should my employer be withholding for?
Delaware. Your employer should withhold Delaware 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 Delaware and Wyoming rules on this page were last checked against Delaware Division of Revenue 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.
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07