Remote work, state by state
Each state page covers the same four things: the jobs open to residents there, how the state taxes remote wages, whether it can tax you while you live somewhere else, and what its time zone means for a normal working day.
9 states tax no wage income
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. New Hampshire has never taxed wages, and repealed its remaining tax on interest and dividends effective January 1, 2025, so it now levies no personal income tax of any kind.
6 states use a convenience rule
Connecticut, Delaware, Nebraska, New York, Oregon, Pennsylvania can tax a nonresident's wages when the employee works remotely by choice rather than employer necessity — the most common cause of the same paycheck being taxed twice.
Northeast
| State | Time zone | Wage income tax | Convenience rule |
|---|---|---|---|
| Connecticut | Eastern Time (ET) | Graduated income tax | Yes |
| Maine | Eastern Time (ET) | Graduated income tax | No |
| Massachusetts | Eastern Time (ET) | Graduated income tax | No |
| New Hampshire | Eastern Time (ET) | None | No |
| New Jersey | Eastern Time (ET) | Graduated income tax | No |
| New York | Eastern Time (ET) | Graduated income tax | Yes |
| Pennsylvania | Eastern Time (ET) | Flat income tax | Yes |
| Rhode Island | Eastern Time (ET) | Graduated income tax | No |
| Vermont | Eastern Time (ET) | Graduated income tax | No |
Midwest
| State | Time zone | Wage income tax | Convenience rule |
|---|---|---|---|
| Illinois | Central Time (CT) | Flat income tax | No |
| Indiana | Eastern Time (ET)* | Flat income tax | No |
| Iowa | Central Time (CT) | Flat income tax | No |
| Kansas | Central Time (CT)* | Graduated income tax | No |
| Michigan | Eastern Time (ET)* | Flat income tax | No |
| Minnesota | Central Time (CT) | Graduated income tax | No |
| Missouri | Central Time (CT) | Graduated income tax | No |
| Nebraska | Central Time (CT)* | Graduated income tax | Yes |
| North Dakota | Central Time (CT)* | Graduated income tax | No |
| Ohio | Eastern Time (ET) | Graduated income tax | No |
| South Dakota | Central Time (CT)* | None | No |
| Wisconsin | Central Time (CT) | Graduated income tax | No |
South
| State | Time zone | Wage income tax | Convenience rule |
|---|---|---|---|
| Alabama | Central Time (CT) | Graduated income tax | No |
| Arkansas | Central Time (CT) | Graduated income tax | No |
| Delaware | Eastern Time (ET) | Graduated income tax | Yes |
| District of Columbia | Eastern Time (ET) | Graduated income tax | No |
| Florida | Eastern Time (ET)* | None | No |
| Georgia | Eastern Time (ET) | Flat income tax | No |
| Kentucky | Eastern Time (ET)* | Flat income tax | No |
| Louisiana | Central Time (CT) | Flat income tax | No |
| Maryland | Eastern Time (ET) | Graduated income tax | No |
| Mississippi | Central Time (CT) | Flat income tax | No |
| North Carolina | Eastern Time (ET) | Flat income tax | No |
| Oklahoma | Central Time (CT) | Graduated income tax | No |
| South Carolina | Eastern Time (ET) | Graduated income tax | No |
| Tennessee | Central Time (CT)* | None | No |
| Texas | Central Time (CT)* | None | No |
| Virginia | Eastern Time (ET) | Graduated income tax | No |
| West Virginia | Eastern Time (ET) | Graduated income tax | No |
West
| State | Time zone | Wage income tax | Convenience rule |
|---|---|---|---|
| Alaska | Alaska Time (AKT) | None | No |
| Arizona | Mountain Time (MT) | Flat income tax | No |
| California | Pacific Time (PT) | Graduated income tax | No |
| Colorado | Mountain Time (MT) | Flat income tax | No |
| Hawaii | Hawaii-Aleutian Time (HST) | Graduated income tax | No |
| Idaho | Mountain Time (MT)* | Flat income tax | No |
| Montana | Mountain Time (MT) | Graduated income tax | No |
| Nevada | Pacific Time (PT) | None | No |
| New Mexico | Mountain Time (MT) | Graduated income tax | No |
| Oregon | Pacific Time (PT)* | Graduated income tax | Yes |
| Utah | Mountain Time (MT) | Flat income tax | No |
| Washington | Pacific Time (PT) | None | No |
| Wyoming | Mountain Time (MT) | None | No |
* The state spans more than one time zone; the table shows the zone where most of its population and employers sit. Time zones are standard time — most states shift an hour for daylight saving between March and November.