2026 tax year · cross-border wages
Crossing a state line into or out of Connecticut
Connecticut taxes its residents on income earned anywhere, and taxes non-residents on work done inside it. Which return you file depends on which direction you commute.
Connecticut borders 3 states. All of them work the same way for a commuter, so there is one rule to learn.
Where you file a nonresident return and claim a credit
Connecticut has no agreement with Massachusetts, New York and Rhode Island. Work in one of these and you file a nonresident return there, report the same income again to Connecticut, and claim a credit for what you already paid. The credit is capped at your Connecticut liability, so you are not taxed twice, the combined bill lands at roughly the higher of the two rates. On $70,000, New York costs the most at $3,665 and Rhode Island the least at $3,100, $565 between them.
| Work state | Its tax | Connecticut after credit | Total | Rate that governs |
|---|---|---|---|---|
| Massachusetts | $3,500 | $0 | $3,500 | Massachusetts |
| New York | $3,665 | $0 | $3,665 | New York |
| Rhode Island | $2,625 | $475 | $3,100 | Connecticut |
What Connecticut itself takes across a salary range
A single filer, taking the standard deduction. This is the figure every arrangement above is measured against, the tax Connecticut charges a resident, whether the work happened inside the state or over a line:
| Wages | Connecticut tax | Effective rate |
|---|---|---|
| $45,000 | $1,775 | 3.94% |
| $70,000 | $3,100 | 4.43% |
| $120,000 | $5,950 | 4.96% |
What Connecticut charges as your home state
Connecticut taxes income on 7 graduated brackets for 2026, from 2% up to 6.9%. Because wages stacks on top of any other income, a second source can push part of it into the next bracket.
Connecticut is one of the twelve states that still taxes Social Security benefits, which matters if you are drawing benefits alongside wages.
State income tax on wages only, 2026 rates. Not tax advice, what this does and doesn't cover.