The Convenience of the Employer Rule: Why Two States Can Tax the Same Paycheck
Six states tax remote workers who live somewhere else. Here is how the convenience rule works, who it catches, and what the exceptions actually require.
September 3, 2026
Remote work guides
The things that decide whether a remote job works from where you live — what you owe in state tax, whether two states can tax the same paycheck, and what the hours actually look like. Every guide cites the primary sources behind its claims.
Taxes & legal
State income tax on remote wages, the convenience-of-the-employer rule, filing in two states, and payroll nexus.
1 guideLabor market
Where remote work concentrates, pay adjusted for cost of living, and which sectors hire remotely by state.
In progressGetting hired
Working across US time zones, what employers mean by "remote", and negotiating location-based pay.
In progress