Free Tool · Tax year 2026 · Updated September 2026
State Tax Compliance
Nonresident filing requirements vary dramatically by state. One day of work can trigger a filing obligation. Know your exposure before it becomes a liability.
Tax year 2026·Last reviewed September 2026
Thresholds reflect 2026 nonresident filing and withholding rules. State rules change mid-year; verify against the state revenue department before relying on a threshold for a filing.
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| State | Threshold Type | Days | Income Threshold | Reciprocity | Key Numbers |
|---|---|---|---|---|---|
| ALAlabama | Day + Mutuality | 30 days | Any amount | None | 30 days (mutuality applies) |
| AKAlaska | No Income Tax | — | — | None | No income tax |
| AZArizona | Day Threshold | 1 day | $1,000 | None | $1,000 AZ income |
| ARArkansas | Day Threshold | 1 day | Any amount | None | Day one / any AR income |
| CACalifornia | Income Threshold | — | $1 | None | $1 of CA-source income |
| COColorado | Day Threshold | 1 day | Any amount | None | Day one / any CO income |
| CTConnecticut | Day & Income Threshold | 15 days | $6,000 | None | 15 days and $6,000 CT income |
| DEDelaware | Day Threshold | 1 day | Any amount | None | Day one / any DE income |
| DCDistrict of Columbia | Day + Mutuality | 1 day | Any amount | MD, VA | Day one — mutuality rule applies |
| FLFlorida | No Income Tax | — | — | None | No income tax |
| GAGeorgia | Day Threshold | 23 days | $5,000 | None | 23 days AND under $5,000 AND under 5% of wages |
| HIHawaii | Day Threshold | 1 day | Any amount | None | Day one / any HI income |
| IDIdaho | Day Threshold | 1 day | Any amount | None | Day one / any ID income |
| ILIllinois | Day Threshold | 30 days | Any amount | None | 30 working days |
| INIndiana | Day Threshold | 30 days | Any amount | KY, MI, OH, PA, WI | 30 days |
| IAIowa | Income Threshold | — | $1,000 | None | $1,000 IA income |
| KSKansas | Day Threshold | 1 day | Any amount | None | Day one / any KS income |
| KYKentucky | Day Threshold | 1 day | Any amount | IL, IN, MI, OH, VA, WV, WI | Day one / any KY income |
| LALouisiana | Day Threshold | 30 days | Any amount | None | 30 days (raised from 25 in 2026) |
| MEMaine | Income Threshold | — | $3,000 | None | $3,000 ME income |
| MDMaryland | Day Threshold | 1 day | Any amount | DC, PA, VA, WV | Day one / any MD income |
| MAMassachusetts | Day Threshold | 1 day | Any amount | None | Day one / any MA income |
| MIMichigan | Day Threshold | 1 day | Any amount | IL, IN, KY, MN, OH, WI | Day one / any MI income |
| MNMinnesota | Income Threshold | — | $15,300 | MI | $15,300 MN income (2026) |
| MSMississippi | Day Threshold | 1 day | Any amount | None | Day one / any MS income |
| MOMissouri | Income Threshold | — | $600 | None | $600 MO-source income |
| MTMontana | Day Threshold | 30 days | Any amount | ND | 30 days |
| NENebraska | Day Threshold | 1 day | Any amount | None | Day one (7-day conference exception) |
| NVNevada | No Income Tax | — | — | None | No income tax |
| NHNew Hampshire | No Income Tax | — | — | None | No wage/salary income tax |
| NJNew Jersey | Day Threshold | 1 day | — | PA | Day one / any NJ income |
| NMNew Mexico | Day Threshold | 1 day | Any amount | None | Day one / any NM income |
| NYNew York | Day Threshold | 14 days | $1 | None | 14 days or $1 NY income |
| NCNorth Carolina | Day Threshold | 1 day | $1 | None | Day one / $1 NC income |
| NDNorth Dakota | Day + Mutuality | 20 days | Any amount | MT | 20 days (mutuality applies) |
| OHOhio | Day Threshold | 1 day | Any amount | IN, KY, MI, PA, WI, WV | Day one / any OH income |
| OKOklahoma | Day Threshold | 1 day | $1,000 | None | $1,000 OK income |
| OROregon | Day Threshold | 1 day | Any amount | None | Day one / any OR income (safe harbor at $2,500) |
| PAPennsylvania | Day Threshold | 1 day | Any amount | IN, MD, NJ, OH, VA, WV | Day one / any PA income |
| RIRhode Island | Income Threshold | — | $600 | None | $600 RI income |
| SCSouth Carolina | Day Threshold | 1 day | Any amount | None | Day one / any SC income |
| SDSouth Dakota | No Income Tax | — | — | None | No income tax |
| TNTennessee | No Income Tax | — | — | None | No income tax |
| TXTexas | No Income Tax | — | — | None | No income tax |
| UTUtah | Day + Mutuality | 20 days | $1,000 | None | 20 days or $1,000 UT income |
| VTVermont | Income Threshold | — | $1,000 | None | $1,000 VT income |
| VAVirginia | Day Threshold | 1 day | $1 | DC, KY, MD, NC, PA, WV | Day one / $1 VA income |
| WAWashington | No Income Tax | — | — | None | No income tax · capital gains tax applies |
| WVWest Virginia | Day + Mutuality | 30 days | Any amount | KY, MD, OH, PA, VA | 30 days (mutuality applies) |
| WIWisconsin | Income Threshold | — | $2,000 | IL, IN, KY, MI | $2,000 WI gross income |
| WYWyoming | No Income Tax | — | — | None | No income tax |
Showing 51 of 51 states · Click any row to view full details
Multi-state exposure is more common than you think.
If you travel for work, own property in multiple states, or have remote employees, you may have filing obligations you're unaware of. SIM TAX reviews your full state exposure profile as part of every tax strategy engagement.