Live in Florida, Work in Pennsylvania: Which State Taxes Your Paycheck?
Answer
One return, filed in Pennsylvania. Your employer withholds Pennsylvania tax on the wages you earn there and you settle up on a Pennsylvania nonresident return. Florida does not tax wages, so this pair produces a single state filing rather than two.
Last verified
Living in a state with no income tax removes the resident return, but it does not shelter income you earn somewhere else. Pennsylvania taxes what is earned inside Pennsylvania, whoever earns it, and a nonresident return is how that gets settled.
Pennsylvania also has a layer below the state one, and it is the layer that survives every agreement: Pennsylvania's Act 32 earned income tax is levied by municipalities and school districts across the state, and Philadelphia levies its own wage tax on residents and on nonresidents who work in the city. None of it is covered by the reciprocal agreements, and Philadelphia's nonresident wage tax applies from the first dollar.
What you file
- 1Nonresident return · PennsylvaniaForm PA-40 (nonresident)
File a Pennsylvania nonresident return for the wages you earned in Pennsylvania. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | Pennsylvania | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | 6 (Form REV-419) |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form PA-40 (nonresident) |
| Credit for other-state tax | No income tax | Schedule G-L |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Florida Department of Revenue | Pennsylvania Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Pennsylvania 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 → PennsylvaniaConvenience-of-the-employer rule — employer state taxes you
- 1099 contractor: Florida → PennsylvaniaClient state only, if you work there
- Moved mid-year: Florida → PennsylvaniaOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in Pennsylvania. Which state takes the tax out of my paycheck?
One return, filed in Pennsylvania. Your employer withholds Pennsylvania tax on the wages you earn there and you settle up on a Pennsylvania 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?
Pennsylvania. The wages are sourced to Pennsylvania, so Pennsylvania 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 Pennsylvania rules on this page were last checked against Florida Department of Revenue and Pennsylvania 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- Pennsylvania Department of Revenue — individual income taxaccessed 2026-08-07
- Pennsylvania — Form REV-419accessed 2026-08-07
- Pennsylvania Personal Income Tax Guide — Income Subject to Tax Withholdingaccessed 2026-08-07