Business Travel and Taxes
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:

  • $1,500 for single or married taxpayers filing separately; or
  • $3,000 for married taxpayers filing jointly or taxpayers filing as head of household
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:

  • $12,550 for single taxpayers and married taxpayers filing separately;
  • $18,800 for taxpayers filing as head of household; or $25,100 for married taxpayers filing jointly
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)
Single or Head of Household: $19,310
Single or Head of Household (65 or older): $25,760
Married Filing Jointly or Separately: $38,624
Married Filing Jointly or Separately (one 65 or older): $45,074
Married Filing Jointly or Separately (both 65 or older): $51,524

1 dependent (Gross Income)
Single or Head of Household: $32,643
Single or Head of Household (65 or older): $35,760
Married Filing Jointly or Separately: $51,957
Married Filing Jointly or Separately (one 65 or older): $55,074
Married Filing Jointly or Separately (both 65 or older): $61,524
Surviving Spouse: $32,643
Surviving Spouse (65 or older): $35,760

2 dependents or more (Gross Income)
Single or Head of Household: $42,643
Single or Head of Household (65 or older): $43,760
Married Filing Jointly or Separately: $61,957
Married Filing Jointly or Separately (one 65 or older): $63,074
Married Filing Jointly or Separately (both 65 or older): $69,524
Surviving Spouse: $42,643
Surviving Spouse (65 or older): $43,760

No dependents (AGI)
Single or Head of Household: $15,448
Single or Head of Household (65 or older): $21,898
Married Filing Jointly or Separately: $30,901
Married Filing Jointly or Separately (one 65 or older): $37,351
Married Filing Jointly or Separately (both 65 or older): $43,801

1 dependent (AGI)
Single or Head of Household: $28,781
Single or Head of Household (65 or older): $31,898
Married Filing Jointly or Separately: $44,234
Married Filing Jointly or Separately (one 65 or older): $47,351
Married Filing Jointly or Separately (both 65 or older): $53,801
Surviving Spouse: $28,781 Surviving Spouse (65 or older): $31,898

2 dependents or more (AGI)
Single or Head of Household: $38,781
Single or Head of Household (65 or older): $39,898
Married Filing Jointly or Separately: $54,234
Married Filing Jointly or Separately (one 65 or older): $55,351
Married Filing Jointly or Separately (both 65 or older): $61,801
Surviving Spouse: $38,781 Surviving Spouse (65 or older): $39,898 

Colorado No thresholds based on work days in the state, wages paid, income received, or other criteria.

Nonresidents must file if:

  • they are required to file a federal return; and
  • they received income from state sources.
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:

  • $12,000 for married taxpayers filing separately;
  • $15,000 for single taxpayers;
  • $19,000 for taxpayers filing as head of household; or
  • $24,000 for married taxpayers filing jointly.
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:

  • 5% of the income received for performing services in all places during the tax year; or
  • $5,000.
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
under 65: $3,344
65 or older: $4,488

Single, head of household
under 65: $4,356
65 or older: $5,500

Married Filing Jointly
under 65: $6,688
65 or older (one): $7,832
65 or older (both): $8,976

Married Filing Separately
under 65: $3,344
65 or older: $4,488

Surviving Spouse (with dependent child)
under 65: $5,544
65 or older: $6,688

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:

  • any gross income from state sources and gross income from all sources that exceeds the modified gross income for their family size; or
  • self-employment gross receipts from state sources that exceeds the modified gross income for their family size.

Modified gross income and family size threshold:
$12,880 for a family size of 1;
$17,420 for a family size of 2;
$21,960 for a family size of 3; or
$26,500 for a family size of 4 or more.

Louisiana Withholding required if performing employment duties in the state for more than 25 days during the calendar year.

Nonresidents must file if:

  • they are required to file federal return; and
  • they received income from state sources.
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:

  • spend 12 or less working or business days in the state; and
  • make $3,000 or less in income.

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:

  • they are required to file a federal return; and
  • they received income from state sources.
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:

  • $8,000; or
  • their personal exemptions multiplied by the ratio of state source income to total income.
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:

  • they are required to file a federal return; and
  • they received $600 or more of income from state sources.
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
under 65: $4,830
65 or older: $7,410

Head of Household
under 65: $9,660
65 or older: $12,240

Married Filing Jointly
under 65: $9,660
65 or older (one): $12,240
65 or older (both): $14,820 

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:

  • $10,000 for single taxpayers and married taxpayers filing separately; or
  • $20,000 for married taxpayers filing jointly and taxpayers filing as head of household.
New Mexico Withholding required if performing services in the state for more than 15 days during the calendar year.

Nonresidents must file if:

  • they are required to file a federal return; and
  • they received income from any business transaction, property, or employment in the state.
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:

  • $8,000 for single or married taxpayers filing separately;
  • $11,200 for taxpayers filing as head of household; or
  • $16,050 for married taxpayers filing jointly or taxpayers filing as a qualifying widow(er) with a dependent child.
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:

  • $10,750 for single or married taxpayers filing separately;
  • $16,125 for taxpayers filing as head of household; or
  • $21,500 married taxpayers filing jointly or taxpayers filing as a surviving spouse.
North Dakota Withhold required if performing employment duties in the state for more than 20 days during the tax year.

Nonresidents must file if:

  • they are required to file a federal return; and
  • they received income from state sources.
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
Under 65: $6,590
65 or older: $7,790

Head of Household
Under 65: $8,265
65 or older: $9,465

Married Filing Jointly
Under 65: $13,175
65 or older (one): $14,175
65 or older (both): $15,175

Married Filing Separately
Under 65: $6,590
65 or older: $7,590

Qualifying widow(er)
Under 65: $9,185
65 or older: $10,185 

Pennsylvania No thresholds based on work days in the state, wages paid, income received, or other criteria.

Nonresidents must file if:

  • their total gross taxable income received from state sources is more than $33, even if no tax is due; or
  • there was a loss from any transaction as an individual, sole proprietor, partner in a partnership, S corporation shareholder, or association member.
Rhode Island No thresholds based on work days in the state, wages paid, income received, or other criteria.

Nonresidents must file if:

  • they are required to file a federal return and have income from state sources; or
  • they are not required to file a federal return and have state modifications increasing their federal AGI.
South Carolina Withholding required if wages paid for performing services in the state are more than personal exemption amount.

Nonresidents must file if:

  • their state income tax was withheld; or
  • their income was taxed by the state.
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:

  • they are required to file a federal return; and
  • they received income from state sources.
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:

  • they earned or received income in the state of $100 or more; or
  • their gross income from state sources is $1,000 or more.
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:

  • $11,950 for single and married taxpayers filing separately; or
  • $23,900 for married taxpayers filing jointly.
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:

  • they are required to file a federal return and have income from state sources; or
  • they are not required to file a federal returns and state AGI is more than $2,000 for each personal exemption or $500 for zero exemptions.
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.

Tim Bjur, PD
Senior Content Management Analyst
Tim Bjur is an attorney and senior content management analyst for Wolters Kluwer Tax & Accounting, who has spent the last 18 years analyzing state income tax legislation, case law, and regulatory developments. He offers a detailed understanding of state personal and corporate income taxation and trends across all states and has been quoted in top media publications, including Forbes and CNBC.
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