Live in Florida, Work in New York: Which State Taxes Your Paycheck?
Answer
The work state takes it. New York taxes nonresidents on income earned within the state and expects a nonresident return; Florida has no wage income tax, so nothing is due there. This is the common pattern for people who live in a no-tax state and commute across the line.
Last verified
Living in a state with no income tax removes the resident return, but it does not shelter income you earn somewhere else. New York taxes what is earned inside New York, whoever earns it, and a nonresident return is how that gets settled.
New York also has a layer below the state one, and it is the layer that survives every agreement: New York City levies a resident income tax, and Yonkers levies both a resident tax and a small nonresident earnings tax. New York City has not taxed nonresident commuters since the commuter tax was repealed in 1999 — a New Jersey or Connecticut resident working in Manhattan owes New York State but not New York City.
What you file
- 1Nonresident return · New YorkForm IT-203
File a New York nonresident return for the wages you earned in New York. 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 York | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form IT-203 |
| Credit for other-state tax | No income tax | Form IT-112-R |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Florida Department of Revenue | New York State Department of Taxation and Finance |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New York 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 YorkConvenience-of-the-employer rule — employer state taxes you
- 1099 contractor: Florida → New YorkClient state only, if you work there
- Moved mid-year: Florida → New YorkOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in New York. Which state takes the tax out of my paycheck?
The work state takes it. New York taxes nonresidents on income earned within the state and expects a nonresident return; Florida has no wage income tax, so nothing is due there. This is the common pattern for people who live in a no-tax state and commute across the line.
Which state should my employer be withholding for?
New York. The wages are sourced to New York, so New York 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 York rules on this page were last checked against Florida Department of Revenue and New York State Department of Taxation and Finance 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 York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07