Tax & AccountingMarch 09, 2022
State Withholding and Filing for Rules for Nonresident Employees
This chart provides an overview of withholding and filing rules for nonresident employees in each state and the District of Columbia. You can find additional details on these topics and more in the CCH State Tax Smart Charts on CCH AnswerConnect.
| Jurisdiction | Withholding Thresholds | Filing Thresholds |
| Alabama | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if their gross income from state sources exceeds the allowable prorated personal exemption of:
|
| Arizona | Withholding required if performing services in the state for 60 or more days during the calendar year. |
Nonresidents must file if their income exceeds:
|
| Arkansas | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they received income from state sources. |
| California | Withholding required if more than $1,500 of income paid during the calendar year. |
Nonresidents must file if their gross income or adjusted gross income exceeds the threshold for their filing status. No dependents (Gross Income)
1 dependent (Gross Income)
2 dependents or more (Gross Income)
No dependents (AGI)
1 dependent (AGI)
2 dependents or more (AGI)
|
| Colorado | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if:
|
| Connecticut | Withholding required if performing personal services in the state for more than 15 days during the tax year. |
Nonresidents must file if their income exceeds:
|
| Delaware | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they had gross income from states sources. |
| District of Columbia | No thresholds based on work days in the state, wages paid, income received, or other criteria. | No filing requirement, unless nonresidents want a refund of taxes withheld. |
| Georgia | Withholding required if employed in the state for more than 23 calendar days during a quarter and compensation exceeds the smaller of: 5% of the income received for performing services in all places during the tax year; or $5,000. |
Nonresidents must file if they are required to file a federal return and income was received from state sources, unless they only received employment income not more than the smaller of:
|
| Hawaii | Withholding required if performing services in the state for more than 60 days during the calendar year. |
Nonresidents must file if their income exceeds the threshold for their filing status. Single, legally separated
Single, head of household
Married Filing Jointly
Married Filing Separately
Surviving Spouse (with dependent child)
|
| Idaho | Withholding required if performing services in the state for compensation of $1,000 or more during the calendar year. | Nonresidents must file if their income from state sources exceeds $2,500. |
| Illinois | Withholding required if performing services in the state for more than 30 working days during the tax year. | Nonresidents must file if they earned enough taxable income from state sources to have tax liability. |
| Indiana | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they have income from state sources, other than certain interest, dividends, or retirement income. |
| Iowa | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if their income from state sources was $1,000 or more |
| Kansas | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they received income from state sources. |
| Kentucky | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if they have:
Modified gross income and family size threshold:
|
| Louisiana | Withholding required if performing employment duties in the state for more than 25 days during the calendar year. |
Nonresidents must file if:
|
| Maine | Withholding required if: performing services in the state for more than 12 days; and earning more than $3,000 in gross income from all sources during the tax year. |
Nonresidents must file if they had income from state sources resulting in state income tax liability, unless they:
The 12-day threshold does not include up to 24 days performing certain personal services, like training and site inspections. |
| Maryland | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if:
|
| Massachusetts | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if their income from states sources was more than:
|
| Michigan | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they received income from state sources. |
| Minnesota | Withholding required if wages paid expected to exceed the income tax filing threshold for nonresidents. | Nonresidents must file if their gross income from state sources is $12,525 or more. ; |
| Mississippi | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they have income, other than gambling income, that was taxed by the state. |
| Missouri | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if:
|
| Montana | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if their federal gross income and income from state sources, excluding unemployment compensation, exceeds the threshold for their filing status. Single, Married Filing Separately
Head of Household
Married Filing Jointly
|
| Nebraska | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents and part-year residents must file if they have income from state sources. |
| New Hampshire | N/A, because state tax applies only to interest and dividend income and withholding not required. | N/A, because nonresidents are not subject to the interest and dividend income tax. |
| New Jersey | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if their income exceeds:
|
| New Mexico | Withholding required if performing services in the state for more than 15 days during the calendar year. |
Nonresidents must file if:
|
| New York | Withholding required if performing services in the state for more than 14 days during the calendar year, but not required if employee will work only a short period of time in the state and wages do not exceed personal exemption amount. |
Nonresidents must file if their income from state sources and state AGI (federal amount column) is more than the standard deduction of:
|
| North Carolina | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if their gross income from state sources exceeds the standard deduction of:
|
| North Dakota | Withhold required if performing employment duties in the state for more than 20 days during the tax year. |
Nonresidents must file if:
|
| Ohio | No thresholds based on work days in the state, wages paid, income received, or other criteria. | Nonresidents must file if they received income from state sources, unless they live in border states and their only income from state sources is wage income. |
| Oklahoma | Withholding required if wages paid for performing services in the state are more than $300 during a calendar quarter. | Nonresidents must file if their gross income from state sources is $1,000 or more. |
| Oregon | Withholding relief provided if an employer can show that wages paid are $300 or less during the calendar year. |
Nonresidents must file if their gross income exceeds the threshold for their filing status. Single
Head of Household
Married Filing Jointly
Married Filing Separately
Qualifying widow(er)
|
| Pennsylvania | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if:
|
| Rhode Island | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if:
|
| South Carolina | Withholding required if wages paid for performing services in the state are more than personal exemption amount. |
Nonresidents must file if:
|
| Utah | Withholding relief if an employer can certify that it is not doing business in the state for more than 60 days during the calendar year. |
Nonresidents must file if:
|
| Vermont | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file a return if they filed a federal return and:
|
| Virginia | No thresholds based on work days in the state, wages paid, income received, or other criteria. |
Nonresidents must file if their income from state sources exceeds:
|
| West Virginia | Withholding required, effective beginning January 1, 2022, if performing employment duties in the state for more than 30 days during the calendar year. |
Nonresidents must file if:
|
| Wisconsin | Withholding required if wages paid for performing services in the state are more than $1,500 during the calendar year. | Nonresidents must file if gross income or combined gross income is $2,000 or more. |
Source: Wolters Kluwer CCH® AnswerConnect, 2022
Permission for use granted.
Related Insights
-
ArticleTax & AccountingDecember 26, 2024
Unveiling the true cost benefits of cloud solutions
Let us delve into the misconception that cloud solutions are too expensive and uncover the reality behind the costs and benefits of cloud computing. -
ArticleTax & AccountingDecember 18, 2024
Embracing cloud solutions with ease
Let’s delve into the myth that firms lack resources, time and personnel to integrate and manage new technologies. -
ArticleComplianceTax & AccountingDecember 16, 2024
IRA excess contributions: Tax implication and reporting changes
An IRA contribution that is not eligible generally results in an excess contribution. To avoid potential penalties the contribution amount and earnings must be removed timely. This article reviews some recent changes to the excess contribution rules. -
ArticleComplianceTax & AccountingDecember 16, 2024
IRAs, HSAs, and CESAs: Year-end reporting
Tax reporting is one of the primary responsibilities of an IRA, HSA, or CESA custodian, or trustee. This article primarily focuses on 2024 year-end distribution reporting for these types of tax-advantaged accounts.
