Remote work state tax calculator
Six states tax days you never spent there. If your employer is in one of them and you are not, they may claim wages you earned at your own kitchen table — and if your state has no income tax, nothing credits it back.
This tool allocates wages once you already know you have days to split. If the question is simpler than that — which single state withholds, and what form to file — the withholding resolver answers that for any pair of states.
What the convenience rule does
Most states tax a nonresident on work physically performed inside their borders. Six do something else: if you work from home for your own convenience rather than because your employer requires it, those days are treated as worked in the employer’s state anyway.
The painful case is a resident of a state with no wage income tax — Florida, Texas, Nevada, Washington — working for an employer in New York, Pennsylvania or Delaware. The work state taxes every day. The home state has no return to claim a credit on. There is no offset anywhere.
Six states, not seven, and not eight
Published lists of these states are unreliable, and this page was built by checking each one against its own material rather than against a survey. Four apply the rule unconditionally: New York (20 NYCRR §132.18(a)), Pennsylvania (61 Pa. Code §109.8), Delaware (30 Del. C. §1124) and Nebraska (316 Neb. Admin. Code §22-003.01C(1)). Two apply it only where your own state has a comparable rule: Connecticut (Conn. Gen. Stat. §12-711(b)(2)(C)) and New Jersey (P.L.2023, c.125).
Arkansas repealed its rule in 2021. Massachusetts let its pandemic-era regulation lapse the same year. Oregon allocates by physical presence. Alabama’s tax tribunal reached a convenience-like result that its own Department of Revenue then declined to follow for withholding. All four still appear on lists published in 2026.
Nebraska is also narrower than it was: from the 2025 tax year its rule applies only if you are physically present in the state more than seven days, with a $5,000 wage safe harbour.
What this page will not tell you
It shows what each state claims. It does not add them together, because the sum of two withholding claims is not a tax bill. Where both your home state and your work state tax the same wages, your home state generally credits the tax paid elsewhere — and that credit is settled across two returns, using rules this site does not model. A number presented as your total would be a guess dressed as an answer.
It also cannot tell you whether your remote work counts as your employer’s necessity. New York decides that with a three-part factor test about your home office, and the burden of proving it falls on you.
Common questions
Which state do I pay tax to if I work remotely from another state?
Usually the state you physically work in, because states tax income earned within their borders. Your home state generally taxes you on everything and then gives credit for tax paid elsewhere. The exception is a convenience-of-the-employer rule, which lets a handful of states tax you on days you never spent there.
What is the convenience of the employer rule?
A rule in a small number of states that treats days you worked remotely as days worked at the employer's office, unless the employer required the remote location. If your employer is in one of those states and working from home was your choice rather than a business necessity, those days can still be taxed there.
Will I be taxed twice on the same income?
Generally no, but the mechanism matters. Your resident state normally allows a credit for tax paid to the state where you worked, which offsets rather than eliminates the liability. This tool allocates wages between states and prices each claim separately; it deliberately does not net them into one figure, because the credit is a per-state calculation with its own rules.
Does a few days of travel create a filing obligation?
Sometimes. Several states have a day-count or dollar threshold below which a nonresident owes nothing, and several have neither. Because the thresholds differ and change, this calculator shows the wage allocation per state rather than asserting whether a return is due, which is a question for the state's own current guidance.
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