Live in Florida, Work in Hawaii: Which State Taxes Your Paycheck?
Answer
Only Hawaii taxes you. Hawaii withholds from wages earned inside the state and you file a Hawaii nonresident return. Florida levies no personal income tax on wages, so there is no resident return on the other side — and no credit, because there is no Florida tax to offset.
Last verified
This is the mirror image of the more common commute. There is no home-state return to file, so the Hawaii nonresident return carries the whole obligation — and because Florida charges nothing, there is no credit mechanism involved anywhere.
What you file
- 1Nonresident return · HawaiiForm N-15
File a Hawaii nonresident return for the wages you earned in Hawaii. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | Hawaii | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form N-15 |
| Credit for other-state tax | No income tax | Schedule CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | Hawaii Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Hawaii and working in Florida 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.
- Remote worker: Florida → HawaiiNo state income tax on your wages
- 1099 contractor: Florida → HawaiiClient state only, if you work there
- Moved mid-year: Florida → HawaiiOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in Hawaii. Which state takes the tax out of my paycheck?
Only Hawaii taxes you. Hawaii withholds from wages earned inside the state and you file a Hawaii nonresident return. Florida levies no personal income tax on wages, so there is no resident return on the other side — and no credit, because there is no Florida tax to offset.
Which state should my employer be withholding for?
Hawaii. The wages are sourced to Hawaii, so Hawaii withholding is correct and there is no Florida withholding to set up, because Florida levies no income tax on wages.
How current is this?
The Florida and Hawaii rules on this page were last checked against Florida Department of Revenue and Hawaii Department of Taxation 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- Hawaii Department of Taxation — individual income taxaccessed 2026-08-07