Commuter taxes 2026

Live in New York, work in Pennsylvania

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.

By Abu HasnatPage updated Nov 7, 2026Data: New York and Pennsylvania revenue departments (methodology)

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)
Pennsylvania: Department of Revenue (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 Pennsylvania. 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.

I live inI work inAnnual wages ($)Filing status

State income tax: $4,860 a year

Modeled annual state income tax for living in New York and working in Pennsylvania: about $4,860 on $100,000 of wages.

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

Official agency starting points: New York tax agency (opens in new tab) · Pennsylvania 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 Pennsylvania

$3,070

nonresident

Tax to New York

$1,790

resident, after credit

Total state tax

$4,860

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 $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.

Modeled state income tax for New York residence and Pennsylvania work
Step	Pennsylvania work state	New York home state
Tax before the modeled other-state credit	$3,070	$4,860
Modeled other-state credit subtracted	$0	$3,070
Tax after that credit	$3,070	$1,790

Total: $3,070 + $1,790 = $4,860 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 PA	To NY	Modeled total	If you worked in NY
$50,000	$1,535	$568	$2,103	$2,103
$75,000	$2,303	$1,151	$3,453	$3,453
$100,000	$3,070	$1,790	$4,860	$4,860
$150,000	$4,605	$3,686	$8,291	$8,291
$250,000	$7,675	$8,097	$15,772	$15,772

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

What to do

Ask your employer to withhold Pennsylvania 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 Pennsylvania 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 Pennsylvania employer

Pennsylvania has a "convenience of the employer" rule. Full rule: nonresidents working from home for convenience for a PA employer are taxed by PA. Residents of reciprocity states (IN, MD, NJ, OH, VA, WV) are not affected for wages.

Local income taxes

Pennsylvania: Pennsylvania local Earned Income Tax (Act 32) is generally withheld at the higher of the resident rate or the work-location nonresident rate. Out-of-state employees owe the Pennsylvania worksite municipality's nonresident EIT rate and applicable Local Services Tax; a 0% Pennsylvania resident rate does not exempt their worksite wages. State wage reciprocity does not remove these separate local taxes. Philadelphia uses its separate Wage Tax: from July 1, 2026, 3.735% for residents and 3.425% for nonresidents on taxable work in the city. Check your actual home/work municipality and local credit rules; local taxes are not calculated here.
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 Pennsylvania income tax if I live in New York?

Yes. Pennsylvania taxes wages earned there by nonresidents. On $100,000 that's about $3,070.

Do I have to file taxes in both New York and Pennsylvania?

Usually yes: a nonresident return in Pennsylvania and a resident return in New York, where you claim a credit for the tax paid to Pennsylvania. File the Pennsylvania 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 Pennsylvania, so your total is about $4,860 on $100,000, compared with $4,860 if you also worked in New York. Local city or county taxes may still apply.

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