2026 · remote work
Remote work tax residency checker
Two questions hide here: which US state taxes you when you and your employer are in different ones, and what you owe working abroad for a US company. This maps both, the rules, not a guess.
Remote-work tax is where most online advice is wrong, because the rules are genuinely hard: "convenience of the employer" states that tax you as if you never left, reciprocity agreements that let you skip it, and, abroad, the fact that a US passport means worldwide taxation no matter where the laptop sits. This tool maps which rules apply to your situation and where the double-taxation risk is, then tells you what a professional needs to confirm.
Nothing you enter is stored or sent anywhere, it runs in your browser.
The two hard truths
Between US states: your home state taxes you as a resident; the work state may tax the same wages at source, with a credit usually preventing true double taxation. The exception is the convenience states, New York and a small identified group, which can tax a remote worker as if every day were in the office.
Working abroad: as a US citizen you owe US tax on worldwide income. The FEIE (up to $132,900 for 2026) or the Foreign Tax Credit can reduce it if you pass a residence test. But the employer's permanent-establishment risk is the part almost no guide mentions.
By country
Pick your destination in the tool above. Whether the US has a Social Security totalization agreement with it changes the self-employment picture, these are the destinations covered, with their totalization status per the SSA list:
- Portugal, totalization agreement
- Spain, totalization agreement
- Italy, totalization agreement
- Germany, totalization agreement
- France, totalization agreement
- United Kingdom, totalization agreement
- Canada, totalization agreement
- Australia, totalization agreement
- Brazil, totalization agreement
- Chile, totalization agreement
- Mexico, no totalization agreement
- Thailand, no totalization agreement
- United Arab Emirates, no totalization agreement
- Singapore, no totalization agreement
- Indonesia, no totalization agreement
Convenience-of-employer states
Employers in these states can tax your remote wages even if you never set foot there:
- New York
- Pennsylvania
- Delaware
- Nebraska
- Connecticut
- New Jersey
Common state pairs, worked through
Each one lands on a different rule, convenience, reciprocity, the DC exemption, or work-source sourcing:
- Live in NJ, work for a NY employer the convenience rule
- Live in NJ, work for a PA employer reciprocity
- Live in VA, work for a DC employer DC exempts nonresidents
- Live in TX, work for a CA employer no home tax, work-source
- Live in IA, work for a NE employer Nebraska's 7-day limit
Questions
If I work remotely from another state, who do I pay tax to?
Usually the state you live in taxes you, and the state you work in may too, with a credit preventing true double taxation. But reciprocity agreements, and a handful of "convenience of the employer" states (New York being the classic), change the answer. The tool maps which applies to your pair.
Do I still pay US tax if I work abroad for a US company?
Yes, US citizens are taxed on worldwide income wherever they live. You may be able to exclude up to $132,900 of earned income for 2026 with the Foreign Earned Income Exclusion, or use the Foreign Tax Credit, but you still file. Working abroad changes the relief, not the obligation.
Can I just work from abroad quietly?
The risk isn't only yours. An employee working from a country can create permanent-establishment and payroll-registration exposure for the employer. That employer-side problem is the real question under "can I just do it quietly"and it's why this needs a conversation, not a quiet move.
Does this tool give me a final answer?
No, it maps which rules apply and where the risk sits. Cross-border tax is fact-specific and the penalties are real; confirm your situation with a qualified professional. For treaty specifics, see IRS Publication 901.
Related
- Two-state tax calculator the numbers when you owe in two states
- 1099 tax if you're a contractor abroad
- Paycheck calculator
This maps the rules; it does not file them. Cross-border filing needs a professional. Treaty details: IRS Publication 901 (Rev. 09/2024). FEIE and totalization figures from the IRS and SSA. Nothing you enter is stored. Not tax or legal advice.