Domicile365
Current 2026 guidelines for non-resident employees and the mobile workforce.
| State | Withholding Threshold | Compliance Notes |
|---|---|---|
| Alabama | 30 Days |
Provided nonresident is from a state with a similar exclusion or no income tax (mutuality). |
| Alaska | No Income Tax |
No personal income tax withholding required. |
| Arizona | > 60 Days |
Standard residency and presence rules apply. |
| Arkansas | 1 Day |
Strict 1-day presence threshold. |
| California | Variable |
In-state wages sufficient to require a return filing obligation. |
| Colorado | 1 Day |
Standard 1-day threshold. |
| Connecticut | 1 Day |
Strict 1-day threshold. |
| Delaware | 1 Day |
Standard 1-day threshold. |
| Florida | No Income Tax |
No personal income tax withholding required. |
| Georgia | > 23 Days |
Required if >$5,000 or 5% of total income is attributable to GA. |
| Hawaii | > 60 Days |
Standard presence threshold. |
| Idaho | $1,000 |
Required when wages equal or exceed $1,000 in a calendar year. |
| Illinois | 30 Days |
The 30-day rule (SB1515) is now the firm standard as of 2026. |
| Indiana | 30 Days |
Tax rate phasing down to 2.9% by 2027. Exclusions apply for athletes/entertainers. |
| Kansas | 1 Day |
Strict 1-day threshold. |
| Kentucky | 1 Day |
Standard 1-day threshold. |
| Louisiana | 30 Days |
Formalized 30-day threshold for nonresidents (mutuality required). |
| Maine | > 12 Days |
Presence threshold for non-residents. |
| Maryland | 1 Day |
Strict 1-day threshold. |
| Massachusetts | 1 Day |
Strict 1-day threshold. |
| Michigan | 1 Day |
Standard 1-day threshold. |
| Minnesota | $15,300 |
Threshold adjusted annually for inflation ($15,300 approx. for 2026). |
| Mississippi | 1 Day |
Standard 1-day threshold. |
| Missouri | 1 Day |
Standard 1-day threshold. |
| Montana | 30 Days |
Modernized code to 30-day threshold as of 2026. |
| Nebraska | 1 Day |
Standard 1-day threshold. |
| Nevada | No Income Tax |
No personal income tax withholding required. |
| New Hampshire | No Income Tax |
No personal income tax withholding required. |
| New Jersey | Exemption |
NJ wages above personal exemption amount. |
| New Mexico | > 15 Days |
Presence threshold for non-residents. |
| New York | > 14 Days |
Strict enforcement after 14 days (TSB-M-12(5)). |
| North Carolina | 1 Day |
Standard 1-day threshold. |
| North Dakota | 20 Days |
20-day threshold with mutuality requirements. |
| Ohio | 1 Day |
Standard 1-day threshold. |
| Oklahoma | $300 / Qtr |
More than $300 in OK wages during a calendar quarter. |
| Oregon | $2,910 |
Wages greater than standard deduction ($2,910 approx. for 2026). |
| Pennsylvania | 1 Day |
Standard 1-day threshold. |
| South Carolina | $800 |
Earnings equal to or in excess of $800 in a calendar year. |
| South Dakota | No Income Tax |
No personal income tax withholding required. |
| Tennessee | No Income Tax |
No personal income tax withholding required. |
| Texas | No Income Tax |
No personal income tax withholding required. |
| Utah | 20 Days |
Effective starting 1/1/2023 per SB39. |
| Vermont | 1 Day |
Standard 1-day threshold. |
| Virginia | Exemption |
Wages in excess of personal exemptions and standard deduction. |
| Washington | No Income Tax* |
No broad personal income tax withholding until 2028. SB6346 (signed 3/2026) introduces a 9.9% tax on income over $1M starting 1/1/2028. 7% Capital Gains tax remains in effect. |
| West Virginia | 30 Days |
Modernized to 30-day threshold as of 2026. |
| Wisconsin | $1,500 |
Wages of $1,500 or more in a calendar year. |
| Wyoming | No Income Tax |
No personal income tax withholding required. |