State Income Tax: Living in One State, Working in Another

Need to file state taxes when you live and work in different states?

Most people in the U.S. live and work in the same state, which makes state taxes pretty easy to understand – you pay taxes to the state where you live and work.

But what if you live in one state and work in another? Do you pay taxes to the state where you live? Where you earn an income? Both?!

You need to pay taxes to both. Most likely you will end up having to file a resident return in the state where you live and a nonresident return in the state where you work.

Resident return

Generally you need to file a resident return in the state where you are a permanent resident. This state has the right to tax ALL of your income, wherever it was earned.

Nonresident return

After you file your resident return in your home state, you then need to go about filing a nonresident return in every other state where you earned money. A nonresident return only taxes you on the money you earned in that state. What often happens is that you withhold some income for each state tax.

Let’s take a real-world example.

Let’s say you live in New Jersey and commute to your NYC job Monday through Friday. Come tax time, you would need to file a resident return in NJ (reporting all of your income) and a nonresident return in NY (reporting only the income you earned in NY).

Worried about being double-taxed? Don’t be. You will have an opportunity to claim a credit for taxes paid to the nonresident state. They will then divide whatever has been withheld between them and the state whose tax liability was not exactly met will either give you a refund or a tax bill.

States without an income tax

There’s always an exception to the rule. In this case, there are seven exceptions. The five states with no income tax and the two states that only tax interest and dividends are the exclusions:

  • Alaska
  • Florida
  • Nevada
  • South Dakota
  • Texas
  • Washington
  • Wyoming
  • Tennessee
  • New Hampshire

If you live in one of these states, you don’t need to file a resident return (unless you live in TN or NH and have interest and dividends income). But if you work in a state that does have an income tax you have to file a nonresident return in that state.

The same holds true when the situation is reversed. If you live in a state with an income tax, you must file a resident return there. But if you work in a state without an income tax, you don’t have to worry about filing a nonresident return.

Sound complicated? There’s a reason for that: it is. But let’s not stress because here’s all you really need to know. For this to work, every state needs to make agreements with every other state covering the income they could both theoretically tax. These agreements are structured to generate a minimum amount of paperwork and special cases: instead of having some workers who lives in a state but doesn’t pay taxes, the states have someone who lives in the state and pays taxes like everyone else — but gets a special tax credit at the end of the year.

In a situation like this, it’s often best to talk to your payroll department about how to proceed. In places with many out-of-state commuters (like New York, New Jersey, and Connecticut, as well as cities near state borders), they will have the details on how each state treats out-of-state income.

Even if you have to file multiple state tax returns you can take care of them right here on RapidTax.

WATER SPORT (1)

 

1,553 Replies to “State Income Tax: Living in One State, Working in Another”

  1. A Quick Question:

    My husband Works in North Dakota 15 days Home 6 days and so on. We are residence of Nebraska. How does this work when doing our taxes where the kids and myself live in Nebraska 365 days a year and My husband works 15 days on in North dakota.. Then home 6 Days in Nebraska and so on… Thanks.

    1. Hi Teresa,

      Since every state has their own guidelines when it comes to whether you qualify as a resident, I suggest your husband takes a look at the Nebraska government website. Once he knows if he is a resident or not, he will be able to determine how to file.

  2. My husband is a medical resident working in New York. He signed a contract for a hospital in Connecticut where he will begin working this summer. This hospital has been paying him a monthly “earn while you learn” sign on bonus. Do we need to file taxes in Connecticut as well as New York even though we don’t live there and he hasn’t actually started physically working there yet? Until his official start date he’s considered an independent contractor.

    Thanks!

    1. Hi Amy,

      If CT is withholding taxes from your husband’s income, then he will need to file taxes for CT. He will be able to see this by looking at his pay stubs, W-2 or 1099-MISC.

  3. I moved to Utah from Iahdo in July 2013, and discovered in June 2014 that I was still having Idaho state income tax deducted from my check. Since I didn’t live or work in idaho in 2014, how do I get a refund of the Idaho Satte taxes that were withheld? Thank you for your time.

    1. Hi Susan,

      Since Idaho taxes are still being withheld from your paychecks, you will see that Idaho is listed in box 15 of the W-2 issued to you by your employer. You will just need to file a state return for Idaho along with your Utah state return and your federal tax return.

  4. Hi,
    Quick question: My Drivers License is in VA, but I basically live and work in NY. (VA license because I have a place there when I visit)
    Would I need to pay Taxes in NY and VA or just NY since thats where I basically stay. (I’m only in VA for a couple of weeks – 2 at the most)
    Thank you for your help!

    Sean

    1. Hi Sean,

      Based on what you have stated above, you will most likely only have taxes withheld in NY since you are not a resident of VA by staying there for two weeks out of the year. However, it will depend on the states that are in box 15 of your W-2 once your employer issues it to you. If VA is listed, then you will file a non-resident state tax return along with NY and your federal return.

  5. Im a resident of Texas but I’m working on a military base in Nebraska which is government owned land. the state of Nebraska is holding state income tax. Am I responsible to pay Nebraska state income tax?

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