Live in Florida, Work in New Jersey: Which State Taxes Your Paycheck?
Answer
One return, filed in New Jersey. Your employer withholds New Jersey tax on the wages you earn there and you settle up on a New Jersey nonresident return. Florida does not tax wages, so this pair produces a single state filing rather than two.
Last verified
This is the mirror image of the more common commute. There is no home-state return to file, so the New Jersey nonresident return carries the whole obligation — and because Florida charges nothing, there is no credit mechanism involved anywhere.
What you file
- 1Nonresident return · New JerseyForm NJ-1040NR
File a New Jersey nonresident return for the wages you earned in New Jersey. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | New Jersey | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 1 (Form NJ-165) |
| Convenience rule | No | Only against convenience-rule states |
| Nonresident return | Not applicable | Form NJ-1040NR |
| Credit for other-state tax | No income tax | Schedule NJ-COJ |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | New Jersey Division of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Jersey 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 → New JerseyNo state income tax on your wages
- 1099 contractor: Florida → New JerseyClient state only, if you work there
- Moved mid-year: Florida → New JerseyOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in New Jersey. Which state takes the tax out of my paycheck?
One return, filed in New Jersey. Your employer withholds New Jersey tax on the wages you earn there and you settle up on a New Jersey nonresident return. Florida does not tax wages, so this pair produces a single state filing rather than two.
Which state should my employer be withholding for?
New Jersey. The wages are sourced to New Jersey, so New Jersey 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 New Jersey rules on this page were last checked against Florida Department of Revenue and New Jersey Division 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
- New Jersey Division of Taxation — individual income taxaccessed 2026-08-07
- New Jersey Division of Taxation — Convenience of the Employer Ruleaccessed 2026-08-07