Fiscal y contablemarzo 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.
Research & Learning
CCH® AnswerConnect gives you the industry’s most powerful web-based technology, combined with comprehensive and authoritative tax research content.
More from CCH AnswerConnect
Tax & Accounting News
Whole Ball of Tax
Topical news articles, charts & expert articles featuring analysis from Wolters Kluwer federal & state tax experts for the current tax season and beyond.
Artículos relacionados
-
Informe o contenido editorialCumplimientoFinanzasFiscal y contablefebrero 28, 2023Una guía práctica para las auditorías remotasHacer entrevistas requiere reuniones cara a cara, realizar pruebas a menudo implica la revisión de información confidencial y la documentación podría requerir que accedamos a la red de la organización.
-
Informe o contenido editorialCumplimientoFinanzasFiscal y contablenoviembre 17, 2021Riesgos emergentes en la auditoría de servicios financierosServicios financieros es una industria compleja y en constante evolución. En nuestro informe describimos algunos riesgos emergentes que pueden surgir y tomar a muchas organizaciones por sorpresa.
-
Informe o contenido editorialCumplimientoFinanzasFiscal y contableseptiembre 15, 2021Evaluación del estado actual del riesgo de la TI en su organizaciónTrabajar desde casa se ha convertido en una puerta de entrada a las amenazas cibernéticas, ya que los empleados a veces pueden ser un eslabón débil en los sistemas de seguridad de TI corporativos.
-
Informe o contenido editorialCumplimientoFinanzasFiscal y contableabril 08, 2021Liderar para la agilidad: Comportamientos clave de un líder de auditoría interna con mentalidad ágilContar con una mentalidad más ágil lo ayudará a sacar el máximo rendimiento de las habilidades y capacidades colectivas de su departamento, a la vez que lo ayudará a ser un mejor líder.
