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Current 2026 guidelines for non-resident employees and the mobile workforce.
| State | Withholding Threshold | Compliance Notes |
|---|---|---|
| Alabama | 30 Days |
Exempt if working ≤30 days in AL per calendar year (mutuality requirement). |
| Alaska | No Income Tax |
No personal income tax withholding required. |
| Arizona | 60 Days |
Exempt if performing services in AZ for ≤60 days in a calendar year (A.R.S. § 43-403). |
| Arkansas | 1 Day |
Strict 1-day presence threshold for employee wages. |
| California | Variable |
In-state wages sufficient to require a return filing obligation. |
| Colorado | 1 Day |
Standard 1-day threshold for employee wages. |
| Connecticut | 15 Days |
Exempt if working ≤15 days in CT per calendar year (Conn. Gen. Stat. § 12-711; P.A. 19-117). Subject to CT reciprocal convenience rule. |
| Delaware | 1 Day |
Standard 1-day threshold for employee wages. |
| Florida | No Income Tax |
No personal income tax withholding required. |
| Georgia | > 23 Days / Qtr |
Triggered if >23 days in a calendar quarter, or ≥$5,000 GA wages, or ≥5% total annual pay (O.C.G.A. § 48-7-101). |
| Hawaii | 60 Days |
Exempt if performing services in HI for ≤60 days in a calendar year (HRS § 235-61). |
| Idaho | $1,000 |
Required when wages equal or exceed $1,000 in a calendar year (Idaho Code § 63-3033). |
| Illinois | 30 Days |
Exempt if working ≤30 days in IL per calendar year (35 ILCS 5/701(a)(2); P.A. 101-0585). |
| Indiana | 30 Days |
Exempt if working ≤30 days in IN per calendar year (IC 6-3-5-1 / IC 6-3-2-2). Exclusions apply for athletes/entertainers. |
| Kansas | 1 Day |
Strict 1-day threshold for employee wages. |
| Kentucky | 1 Day |
Standard 1-day threshold for employee wages (absent border reciprocity). |
| Louisiana | 30 Days |
Exempt if working ≤30 days in LA per calendar year (La. R.S. 47:112.1 / Act 383, effective 1/1/2026). |
| Maine | 12 Days & $3k |
Dual threshold: exempt if ≤12 days AND ≤$3,000 Maine wages per calendar year (36 M.R.S. § 5224-A). |
| Maryland | 1 Day |
Strict 1-day threshold for employee wages (absent border reciprocity). |
| Massachusetts | 1 Day |
Strict 1-day threshold for employee wages. |
| Michigan | 1 Day |
Standard 1-day threshold for employee wages (absent border reciprocity). |
| Minnesota | 1 Day (Immediate) |
Immediate wage withholding (Minn. Stat. § 290.92, Subd. 4a). Individual return filing threshold indexed annually ($15,300 for 2026). |
| Mississippi | 1 Day |
Standard 1-day threshold for employee wages. |
| Missouri | 1 Day |
Standard 1-day threshold for employee wages. |
| Montana | 30 Days |
Modernized code to 30-day threshold (MCA 15-30-2502). |
| Nebraska | 1 Day |
Standard 1-day threshold for employee wages. |
| Nevada | No Income Tax |
No personal income tax withholding required. |
| New Hampshire | No Income Tax |
No personal income tax withholding required on earned wages. |
| New Jersey | 1 Day |
Day 1 withholding required above exemption amount. Subject to NJ Convenience of Employer Rule (N.J.S.A. 54A:5-1 enacted 2023). |
| New Mexico | 15 Days |
Exempt if working ≤15 days in NM per calendar year (NMSA 1978 § 7-2-12.2). Withholding starting day 16. |
| New York | 14 Days (Admin) |
Administrative withholding safe harbor (20 NYCRR § 171.6(b)); Day 1 taxability; subject to NY Convenience Rule (20 NYCRR § 132.18(a)). |
| North Carolina | 1 Day |
Day 1 withholding for employee wages (N.C.G.S. § 105-163.1; $1,500 contractor non-wage threshold under § 105-163.3). |
| North Dakota | 20 Days |
20-day threshold with mutuality requirements (NDCC 57-38-59.3). |
| Ohio | State: Day 1 |
State income tax withholding required from Day 1 (R.C. 5747.06). Municipal tax withholding protected by 20-day Occasional Entrant rule (R.C. 718.011). |
| Oklahoma | $300 / Qtr |
More than $300 in OK wages during a calendar quarter (68 O.S. § 2385.2). |
| Oregon | Indexed Std Dec |
Wages greater than standard deduction ($2,745 Single / $5,495 Married Joint for 2026; ORS 316.162). |
| Pennsylvania | 1 Day |
Standard 1-day threshold for employee wages (absent border reciprocity). |
| Rhode Island | 1 Day |
Standard 1-day threshold for employee wages. |
| South Carolina | $800 |
Earnings equal to or in excess of $800 in a calendar year (S.C. Code § 12-8-520). |
| 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 |
Exempt if working ≤20 days in UT per calendar year (Utah Code § 59-10-402; SB 39). |
| Vermont | 1 Day |
Standard 1-day threshold for employee wages. |
| Virginia | Exemption |
Wages in excess of personal exemptions and standard deduction (absent border reciprocity). |
| 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 |
Exempt if working ≤30 days in WV per calendar year (W. Va. Code § 11-21-71a). Reciprocity with KY, MD, OH, PA, VA. |
| Wisconsin | $1,500 |
Exempt if earning ≤$1,500 in Wisconsin wages per calendar year (Wis. Stat. § 71.64(6)). Reciprocity with IL, IN, KY, MI. |
| Wyoming | No Income Tax |
No personal income tax withholding required. |