Commuter taxes 2026

Live in Nevada, work in Arizona

Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.

State income tax: $2,098 a year

Living in Nevada and working in Arizona, you'd pay about $2,098 in state income tax on $100,000 of wages, $2,098 more than if you worked in Nevada.

Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.

Tax to Arizona
$2,098
nonresident
Tax to Nevada
$0
resident
Total state tax
$2,098
State returns to file
1

State tax at different salaries

WagesTo AZTo NVTotalIf you worked in NV
$50,000$848$0$848$0
$75,000$1,473$0$1,473$0
$100,000$2,098$0$2,098$0
$150,000$3,348$0$3,348$0
$250,000$5,848$0$5,848$0

Single filer, all wages earned in Arizona, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Special credit rules

Frequently asked questions

Do I pay Arizona income tax if I live in Nevada?

Yes. Arizona taxes wages earned there by nonresidents. On $100,000 that's about $2,098.

Do I have to file taxes in both Nevada and Arizona?

Usually you file only one state return (a nonresident return in Arizona), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

No. Nevada has no income tax, so you pay only Arizona's nonresident tax: about $2,098 on $100,000.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.