Commuter taxes 2026

Live in one state, work in another

Commuting across a state line can mean two state tax returns. Enter your states to estimate annual state tax and see which withholding and filing rules need checking.

By Abu HasnatPage updated Nov 7, 2026Data: State revenue departments, Tax Foundation (methodology)

Calculator scope: Full-year residence, W-2 wages and every workday physically in the selected work state. It does not allocate hybrid or remote workdays or a midyear move. Federal and payroll taxes are excluded; county and city tax coverage varies by route.

I live inI work inAnnual wages ($)Filing status

State income tax: $4,270 a year

Modeled annual state income tax for living in New Jersey and working in New York: about $4,270 on $90,000 of wages, $727 more than if you worked in New Jersey.

Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.

Tax guide and official sources: live in New Jersey, work in New York

Official agency starting points: New Jersey tax agency (opens in new tab) · New York tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.

Tax to New York

$4,270

nonresident

Tax to New Jersey

resident, after credit

Total state tax

$4,270

Typical state returns

This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.

How this $90,000 estimate adds up

These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.

Modeled state income tax for New Jersey residence and New York work
Step	New York work state	New Jersey home state
Tax before the modeled other-state credit	$4,270	$3,543
Modeled other-state credit subtracted	$0	$3,543
Tax after that credit	$4,270	$0

Total: $4,270 + $0 = $4,270 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.

The modeled credit is applied in New Jersey, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.

How it works

Your home state taxes all your income. Every state with an income tax taxes its residents on wages earned anywhere.
Your work state may tax wages earned there. A nonresident return may be needed, depending on its filing rules, reciprocity and the income involved. A state without wage income tax does not tax those wages.
Check the credit rules. Usually your home state credits eligible work-state tax on the same income, capped at its tax on that income. Some arrangements give the credit in the work state instead. Indiana county tax and remote-work sourcing can change the result.

One salary, three different commuter tax paths

These fixed examples run the same $100,000 of wages through our 2026 model: single filer, full-year residence and every workday in the work state. They show why a wage exemption, a resident credit and a no-wage-tax home state require different filing checks.

Fixed annual examples; amounts are tax estimates, not paycheck withholding or refunds
Live → work	Tax path	Work-state tax + modeled local tax	Home-state tax + modeled local tax, after credit	Modeled total
Indiana → Ohio	Covered wages use reciprocity	$0	$4,554	$4,554
Delaware → Maryland	Eligible work-state tax gets a limited resident credit	$6,489	$0	$6,489
Texas → Louisiana	Only the work state has individual wage income tax	$2,615	$0	$2,615

IN → OH: Includes an illustrative Indiana county rate; Ohio municipal tax and Indiana local credits are separate. Documents and official instructions.
DE → MD: Includes Maryland special nonresident tax. This example is outside Wilmington; other local taxes and credits are separate. Documents and official instructions.
TX → LA: All workdays are in Louisiana; hybrid allocation and mobile-workforce exemption eligibility are not calculated. Documents and official instructions.

Each example uses the existing route assumptions and standard deductions. Federal income tax and payroll programs are excluded. The rows cover different local-tax components, so their totals are not a complete cost ranking. Open the route for source editions, credit limits and the calculation.

Find the right withholding and filing guide

Choose the direction you actually commute. A state wage exemption does not necessarily remove county or city tax, and withholding is not the same as your final tax.

Live in Indiana, work in Ohio — Ohio's reciprocal wage exemption, Indiana county tax and the separate Ohio municipal check.
Live in Ohio, work in Indiana — the reverse commute has different payroll forms and Indiana county-tax rules.
Live in Ohio, work in Kentucky — the state wage exemption and separate Kentucky occupational taxes.
Live in Oregon, work in Idaho — an example of work-state tax and a limited home-state credit instead of reciprocity.
Live in Delaware, work in Maryland — Maryland nonresident filing and a Delaware credit; Wilmington is a separate case.
Live in Texas, work in Louisiana — Louisiana wage tax, nonresident filing and a separate check for short-term work.

Source-checked guides by home state

Open your home state, then choose where you work. These 57 guides include payroll, return and credit/refund steps; each keeps its own source-check date and form editions.

Live in Arizona (1 guide)

Work in CaliforniaSources checked 2026-10-01

Live in California (2 guides)

Work in ArizonaArizona WEC: conditional nonresident withholding exemptionSources checked 2026-11-01
Work in OregonSources checked 2026-10-14

Live in Connecticut (1 guide)

Work in MassachusettsSources checked 2026-10-01

Live in Delaware (1 guide)

Work in MarylandSources checked 2026-10-20

Live in Florida (1 guide)

Work in AlabamaSources checked 2026-10-01

Live in Georgia (2 guides)

Work in North CarolinaSources checked 2026-10-01
Work in South CarolinaSources checked 2026-10-14

Live in Idaho (1 guide)

Work in OregonSources checked 2026-10-20

Live in Illinois (3 guides)

Work in IndianaIndiana WH-4: withholding and January 1 county statusSources checked 2026-11-02
Work in IowaIowa Form 44-016: employee nonresidence statementSources checked 2026-11-02
Work in WisconsinWisconsin W-220 reciprocity declarationSources checked 2026-11-01

Live in Indiana (4 guides)

Work in IllinoisSources checked 2026-09-30
Work in KentuckyKentucky 2026 K-4: reciprocity exemptionSources checked 2026-11-02
Work in MichiganMichigan MI-W4, line 8bSources checked 2026-11-01
Work in OhioSources checked 2026-10-21

Live in Kentucky (2 guides)

Work in OhioOhio IT 4, Section IIISources checked 2026-11-01
Work in TennesseeSources checked 2026-10-14

Live in Maryland (3 guides)

Work in DelawareDelaware DE-W4 and nonresident DE-W4NR worksheetSources checked 2026-11-02
Work in PennsylvaniaSources checked 2026-10-01
Work in Washington, DCDC nonresident payroll guidanceSources checked 2026-11-01

Live in Massachusetts (3 guides)

Work in ConnecticutSources checked 2026-10-14
Work in New York2026 New York IT-2104; IT-2104.1 for nonresidence/allocationSources checked 2026-11-02
Work in Rhode Island2026 Rhode Island RI W-4Sources checked 2026-11-02

Live in Michigan (2 guides)

Work in IndianaIndiana WH-47: certificate of residenceSources checked 2026-11-02
Work in OhioOhio IT 4: Section III reciprocitySources checked 2026-11-02

Live in Nevada (1 guide)

Work in CaliforniaCalifornia DE 4 withholding certificateSources checked 2026-11-01

Live in New Jersey (2 guides)

Work in DelawareDelaware DE-W4: state payroll withholdingSources checked 2026-11-01
Work in New YorkSources checked 2026-09-30

Live in New York (1 guide)

Work in New JerseySources checked 2026-09-30

Live in North Dakota (2 guides)

Work in MinnesotaMinnesota 2026 MWR: reciprocity affidavitSources checked 2026-11-02
Work in MontanaSources checked 2026-10-12

Live in Ohio (4 guides)

Work in IndianaSources checked 2026-10-01
Work in KentuckySources checked 2026-10-20
Work in MichiganSources checked 2026-10-21
Work in PennsylvaniaPennsylvania REV-419: reciprocal-state nonwithholdingSources checked 2026-11-02

Live in Oklahoma (1 guide)

Work in TexasOklahoma payroll and estimated paymentsSources checked 2026-11-01

Live in Oregon (3 guides)

Work in CaliforniaSources checked 2026-10-14
Work in IdahoSources checked 2026-10-20
Work in Washington2026 Oregon OR-W-4 and estimated-payment guidanceSources checked 2026-11-01

Live in Pennsylvania (4 guides)

Work in DelawareSources checked 2026-10-01
Work in MarylandSources checked 2026-10-12
Work in New JerseySources checked 2026-09-30
Work in New YorkNew York IT-2104.1: nonresidence and withholding allocationSources checked 2026-11-01

Live in Rhode Island (1 guide)

Work in MassachusettsMassachusetts M-4 withholding certificateSources checked 2026-11-01

Live in South Carolina (1 guide)

Work in GeorgiaSources checked 2026-10-20

Live in Tennessee (3 guides)

Work in GeorgiaGeorgia G-4 withholding certificateSources checked 2026-11-01
Work in MississippiSources checked 2026-10-14
Work in VirginiaVirginia VA-4 employee withholding certificateSources checked 2026-11-02

Live in Texas (1 guide)

Work in LouisianaSources checked 2026-10-21

Live in Vermont (1 guide)

Work in New HampshireVermont W-4VT and estimated-payment guidanceSources checked 2026-11-02

Live in Virginia (1 guide)

Work in Washington, DCDC nonresident payroll guidanceSources checked 2026-11-01

Live in Washington (1 guide)

Work in Oregon2026 Oregon OR-W-4Sources checked 2026-11-01

Live in Washington, DC (1 guide)

Work in VirginiaSources checked 2026-10-14

Live in West Virginia (2 guides)

Work in PennsylvaniaSources checked 2026-10-01
Work in VirginiaVirginia VA-4: reciprocal-state exemptionSources checked 2026-11-02

Live in Wyoming (1 guide)

Work in ColoradoColorado DR 0004: optional withholding adjustmentSources checked 2026-11-02

For another route, browse by home state or select both states in the calculator above.

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 have at least one agreement.

Reciprocity agreements: for each work state, the home states whose residents pay state income tax only at home
If you work in	…and live in
Illinois	Iowa, Kentucky, Michigan, Wisconsin
Indiana	Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin
Iowa	Illinois
Kentucky	Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin
Maryland	Pennsylvania, Virginia, Washington, DC, West Virginia
Michigan	Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin
Minnesota	Michigan, North Dakota
Montana	North Dakota
New Jersey	Pennsylvania
North Dakota	Minnesota, Montana
Ohio	Indiana, Kentucky, Michigan, Pennsylvania, West Virginia
Pennsylvania	Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia
Virginia	Kentucky, Maryland, Pennsylvania, Washington, DC, West Virginia
West Virginia	Kentucky, Maryland, Ohio, Pennsylvania, Virginia
Wisconsin	Illinois, Indiana, Kentucky, Michigan

Washington, DC is a separate case: DC excludes nonresident employee wages from its individual income tax; this is not a bilateral wage-reciprocity agreement. Check the Maryland → DC or Virginia → DC payroll and refund steps. A DC resident working in another state must check that work state's own rules.

Remote work: "convenience of the employer" rules

States with some form of a convenience rule include New York, Pennsylvania, Delaware, Nebraska, Connecticut, New Jersey, Oregon. These are not interchangeable rules: an employer's headquarters alone does not determine where all remote wages are taxed. Residence, the assigned office, actual workdays and the reason for working elsewhere can matter.

For example, New York's wage-allocation instructions distinguish employer necessity from convenience and describe the bona fide employer-office test. New Jersey's official FAQ limits its mirror rule to residents of specified states and excludes Pennsylvania residents under wage reciprocity. The calculator above does not apply these remote-work tests; open your route's official guidance before using an estimate for a hybrid job.

Download the commuting tax reference

A free CSV covering 57 selected routes, with payroll withholding, return forms, credit limits, remote-work exceptions and official source links. Tax year 2026; each row keeps its own source-check date.

Download the 2026 commuting tax reference (CSV)

Method and scope: These routes illustrate wage reciprocity, credits, refunds and local-tax limits; they are not a complete survey. Guidance assumes a full-year resident receiving W-2 wages with all workdays in the named work state. Withholding is a prepayment, not final liability. Reciprocity applies to covered wages; remote work, county/city tax and other income can change the result. Some official pages still show prior-year forms. Official sources have been checked; this reference has not been independently reviewed. Open each route for its assumptions and worked example, and check the current forms before filing.

Open a source-checked guide by home state for its filing path and official forms. The CSV keeps the same route guidance and individual source-check dates.

Report a correction with the route, tax year and official source. Do not send tax returns or personal identifiers.

Browse by home state

Open your home state to see its commutes (214 in all). Wage reciprocity covers state income tax on qualifying compensation; county and city taxes can still apply.

Alabama

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

Washington, DC

Work in Maryland (reciprocity)
Work in Virginia (reciprocity)

Florida

Georgia

Idaho

Illinois

Indiana

Work in Illinois
Work in Kentucky (reciprocity)
Work in Michigan (reciprocity)
Work in Ohio (reciprocity)

Iowa

Kansas

Kentucky

Work in Illinois (reciprocity)
Work in Indiana (reciprocity)
Work in Missouri
Work in Ohio (reciprocity)
Work in Tennessee
Work in Virginia (reciprocity)
Work in West Virginia (reciprocity)

Louisiana

Maine

Work in New Hampshire

Maryland

Massachusetts

Michigan

Work in Indiana (reciprocity)
Work in Ohio (reciprocity)
Work in Wisconsin (reciprocity)

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Work in Indiana (reciprocity)
Work in Kentucky (reciprocity)
Work in Michigan (reciprocity)
Work in Pennsylvania (reciprocity)
Work in West Virginia (reciprocity)

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Work in Kentucky (reciprocity)
Work in Maryland (reciprocity)
Work in Ohio (reciprocity)
Work in Pennsylvania (reciprocity)
Work in Virginia (reciprocity)

Wisconsin

Wyoming

Data reviewed 2026-09-24. Sources include state revenue departments and the Tax Foundation. Indiana average county tax and Maryland county or special nonresident tax are included where applicable. Other local taxes and credits are not modeled; check each route's assumptions.