Live in New York, work in Connecticut
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.
- New York: Department of Taxation and Finance (opens in new tab)
- Connecticut: Connecticut Department of Revenue Services (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 New York, ordinary employee wages and all workdays physically in Connecticut. 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.
State income tax: $4,975 a year
Modeled annual state income tax for living in New York and working in Connecticut: about $4,975 on $100,000 of wages, $115 more than if you worked 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.
Tax guide and official sources: live in New York, work in Connecticut
Official agency starting points: New York tax agency (opens in new tab) · Connecticut 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 | Connecticut work state | New York home state |
|---|---|---|
| Tax before the modeled other-state credit | $4,975 | $4,860 |
| Modeled other-state credit subtracted | $0 | $4,860 |
| Tax after that credit | $4,975 | $0 |
Total: $4,975 + $0 = $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 New York, 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 CT | To NY | Modeled total | If you worked in NY |
|---|---|---|---|---|
| $50,000 | $2,000 | $103 | $2,103 | $2,103 |
| $75,000 | $3,475 | $0 | $3,475 | $3,453 |
| $100,000 | $4,975 | $0 | $4,975 | $4,860 |
| $150,000 | $8,225 | $66 | $8,291 | $8,291 |
| $250,000 | $15,400 | $372 | $15,772 | $15,772 |
Single filer, all wages earned in Connecticut, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Connecticut tax. If New York's tax is higher, withhold the difference for New York too (or make estimated payments) to avoid an underpayment penalty.
- File the Connecticut nonresident return first, then claim the credit for taxes paid to another state on your New York 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 Connecticut employer
Connecticut has a "convenience of the employer" rule. Retaliatory rule: applies only to nonresidents whose home state has its own convenience rule (e.g., residents of NY, PA, DE, NE working remotely for CT employers).
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.
Frequently asked questions
Do I pay Connecticut income tax if I live in New York?
Yes. Connecticut taxes wages earned there by nonresidents. On $100,000 that's about $4,975.
Do I have to file taxes in both New York and Connecticut?
Usually yes: a nonresident return in Connecticut and a resident return in New York, where you claim a credit for the tax paid to Connecticut. File the Connecticut 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. New York credits the tax you pay Connecticut, so your total is about $4,975 on $100,000, compared with $4,860 if you also worked in New York. Local city or county taxes may still apply.
Related
- Live in Connecticut, work in New York
- Moving from New York to Connecticut
- Moving from Connecticut to New York
- Live in New York, work in Massachusetts
- Live in New York, work in New Jersey
- Live in New York, work in Pennsylvania
- Live in New York, work in Vermont
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.