Live in one state, work in another

How it works

1. Your home state taxes all your income. Every state with an income tax taxes its residents on wages earned anywhere.
2. Your work state taxes wages earned there. You file a nonresident return, unless the states have a reciprocity agreement or the work state has no income tax.
3. Your home state gives a credit. It reduces your home-state tax by what you paid the work state, up to its own tax on that income. In practice you pay roughly the higher of the two states' taxes.

States with reciprocity agreements

Workers who live in a partner state pay state income tax only to their home state (Indiana's county income tax still applies to them). 15 states and DC have at least one agreement.

Remote work: "convenience of the employer" rules

A few states tax nonresidents who work from home for an employer based in the state, as if they had worked in the office: New York, Pennsylvania, Delaware, Nebraska, Connecticut, New Jersey, Oregon. Some of these apply only in limited cases; see each commute page for details.

Browse by home state

Open your home state to see its commutes (214 in all). "Reciprocity" means you pay state income tax only at home.

Data reviewed 2026-09-24. Sources include state revenue departments and the Tax Foundation. Local city and county taxes are listed on each page but not included in totals.