Live in Connecticut, work in New York
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.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Connecticut: Connecticut Department of Revenue Services (opens in new tab)
- New York: Department of Taxation and Finance (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Connecticut, ordinary employee wages and all workdays physically in New York. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
- New York filing, residency and telecommuting FAQ (opens in new tab)
- New York TSB-M-06(5)I: convenience-of-the-employer test (opens in new tab)
Work-state remote-work guidance checked 2026-11-02. The calculator's full-year and physical-work assumptions still apply.
State income tax: $4,975 a year
Modeled annual state income tax for living in Connecticut and working in New York: about $4,975 on $100,000 of wages.
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 Connecticut, work in New York
Official agency starting points: Connecticut 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.
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 $100,000 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.
| Step | New York work state | Connecticut home state |
|---|---|---|
| Tax before the modeled other-state credit | $4,860 | $4,975 |
| Modeled other-state credit subtracted | $0 | $4,860 |
| Tax after that credit | $4,860 | $115 |
Total: $4,860 + $115 = $4,975 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 Connecticut, 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.
State tax at different salaries
| Wages | To NY | To CT | Modeled total | If you worked in CT |
|---|---|---|---|---|
| $50,000 | $2,103 | $0 | $2,103 | $2,000 |
| $75,000 | $3,453 | $22 | $3,475 | $3,475 |
| $100,000 | $4,860 | $115 | $4,975 | $4,975 |
| $150,000 | $8,291 | $0 | $8,291 | $8,225 |
| $250,000 | $15,772 | $0 | $15,772 | $15,400 |
Single filer, all wages earned in New York, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold New York tax. If Connecticut's tax is higher, withhold the difference for Connecticut too (or make estimated payments) to avoid an underpayment penalty.
- File the New York nonresident return first, then claim the credit for taxes paid to another state on your Connecticut resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Working from home for a New York employer
New York has a "convenience of the employer" rule. For a nonresident employee whose assigned or primary office is in New York, ordinary out-of-state telework may remain New York-source under the convenience rule. Check employer necessity and the bona fide employer-office conditions in TSB-M-06(5)I. The employer's New York address alone does not determine the allocation. The calculator does not allocate hybrid workdays.
Local income taxes
- New York: NYC personal income tax applies to NYC residents only (about 3.078%-3.876%); nonresidents commuting into NYC pay no city income tax. Yonkers: resident surcharge (16.75% of NY state tax) and 0.5% nonresident earnings tax on wages earned in Yonkers. Self-employed in the MTA district pay MCTMT.
Special credit rules
- NY: NY does not credit other states' tax on income NY treats as NY-sourced. Main double-tax risk is for nonresidents working remotely for NY employers (convenience rule) whose home state will not credit NY tax on days physically worked at home. NJ and CT generally allow the credit; other states may not.
Frequently asked questions
Do I pay New York income tax if I live in Connecticut?
Yes. New York taxes wages earned there by nonresidents. On $100,000 that's about $4,860.
Do I have to file taxes in both Connecticut and New York?
Usually yes: a nonresident return in New York and a resident return in Connecticut, where you claim a credit for the tax paid to New York. File the New York return first.
Will I be taxed twice?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. Connecticut credits the tax you pay New York, so your total is about $4,975 on $100,000, compared with $4,975 if you also worked in Connecticut. Local city or county taxes may still apply.
Related
- Live in New York, work in Connecticut
- Moving from Connecticut to New York
- Moving from New York to Connecticut
- Live in Connecticut, work in Massachusetts
- Live in Connecticut, work in Rhode Island
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.