2026 tax year · cross-border wages
Crossing a state line into or out of New York
New York 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.
New York borders 5 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
New York has no agreement with Connecticut, Massachusetts, New Jersey, Pennsylvania and Vermont. Work in one of these and you file a nonresident return there, report the same income again to New York, and claim a credit for what you already paid. The credit is capped at your New York liability, so you are not taxed twice, the combined bill lands at roughly the higher of the two rates.
| Work state | Its tax | New York after credit | Total | Rate that governs |
|---|---|---|---|---|
| Connecticut | $3,100 | $565 | $3,665 | New York |
| Massachusetts | $3,500 | $165 | $3,665 | New York |
| New Jersey | $2,377 | $1,288 | $3,665 | New York |
| Pennsylvania | $2,149 | $1,516 | $3,665 | New York |
| Vermont | $3,145 | $520 | $3,665 | New York |
What New York 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 New York charges a resident, whether the work happened inside the state or over a line:
| Wages | New York tax | Effective rate |
|---|---|---|
| $45,000 | $2,202 | 4.89% |
| $70,000 | $3,665 | 5.24% |
| $120,000 | $6,590 | 5.49% |
What New York charges as your home state
New York taxes income on 9 graduated brackets for 2026, from 4% up to 10.9%. Because wages stacks on top of any other income, a second source can push part of it into the next bracket.
New York also has local income tax that the estimate above does not model, new York City (3.876%); yonkers (1.477% resident, 0.50% non-resident). Add it separately for where you live and work.
New York runs a state disability insurance program: varies. NY DBL (statutory disability) mandatory for employees. SE not required.
State income tax on wages only, 2026 rates. Not tax advice, what this does and doesn't cover.