2026 tax year
Living in one state, working in another
Which state taxes your wages. And how to avoid being taxed twice.
Commute across a state line and two tax systems can touch your paycheck. Whether you owe one state or both depends on reciprocity agreements and the credit for taxes paid. These 41 guides work it out one state at a time, in both directions, with the actual 2026 rates for every neighbour.
Pick the state you live in. Or the one you work in
Each guide covers both directions: commuting out of that state, and commuting into it from a neighbour, including from the nine states with no income tax at all.
- Alabama ↔
- Arizona ↔
- Arkansas ↔
- California ↔
- Colorado ↔
- Connecticut
- Delaware
- Georgia ↔
- Idaho ↔
- Illinois
- Indiana
- Iowa ↔
- Kansas
- Kentucky ↔
- Louisiana ↔
- Maine ↔
- Maryland
- Massachusetts ↔
- Michigan
- Minnesota ↔
- Mississippi ↔
- Missouri ↔
- Montana ↔
- Nebraska ↔
- New Jersey
- New Mexico ↔
- New York
- North Carolina ↔
- North Dakota ↔
- Ohio
- Oklahoma ↔
- Oregon ↔
- Pennsylvania
- Rhode Island
- South Carolina
- Utah ↔
- Vermont ↔
- Virginia ↔
- Washington DC
- West Virginia
- Wisconsin
↔ also covers commuting in from a no-income-tax neighbour.
What these guides cover, and what they don't
- State income tax on wages. Federal tax and FICA are the same wherever you commute.
- Reciprocity agreements cover wages paid by an employer, not self-employment income.
- Local and municipal income tax is called out where the dataset has it, but is not in the figures.
- Worked examples assume a single filer and each state's own rules for 2026.
- Informational only, not tax advice.