Identify the states that may tax wages or create employer registration duties when work is performed away from the employer's office.
Answer a few quick questions below. It is private - nothing is submitted or stored - and takes about a minute.
Informational multistate tax screening only; state and local rules vary and must be verified for the applicable year and jurisdiction.
Here is what the checker asks and why each step matters. Prefer to talk it through? Contact us and we will help directly.
The employer side raises registration, withholding, and unemployment-insurance duties; the worker side raises where their own wages get taxed. Answer Yes for the employer analysis.
Use the interactive tool above to see how this applies to your situation.
Official guidance: Official state tax agency directory
An employee regularly working in a state commonly creates payroll nexus there for the employer even without an office - a CPA would confirm the state's specific threshold and any pandemic-era relief that has now expired.
A resident employee generally creates payroll nexus and, because in-state activity exceeds solicitation, defeats P.L. 86-272 protection - register for withholding and unemployment insurance where the worker sits.
Official guidance: Official state tax agency directory
Many states exempt truly incidental presence, but the day count and dollar figures vary widely and a handful have no de-minimis rule at all - confirm each state's current mobile-workforce threshold.
Track the days, but presence under the state's mobile-workforce threshold is generally incidental and creates no employer filing duty. Days or wages over the state's threshold trigger employer registration for withholding and unemployment insurance where the worker performs the services.
Official guidance: Official state tax agency directory
A convenience-rule state can tax the wages of a remote employee assigned to its office as if the work were done there, unless the remote location is a bona fide employer necessity - a CPA would confirm whether your state applies it.
Under a convenience-of-the-employer rule such as New York 20 NYCRR 132.18(a), the office state taxes your remote-day wages - plan for the assessment and claim a resident-state credit.
Official guidance: Official state tax agency directory
Crossing a state's nonresident day or wage threshold usually triggers a nonresident return, and spending over 183 days somewhere can make you a statutory resident there - confirm each state's day count and residency test.
Crossing the state's nonresident threshold requires a nonresident return; more than 183 days with a place to live there can trigger statutory residency under rules like New York Tax Law Sec. 605(b) - file the nonresident return and claim a resident-state credit. Presence stayed under every threshold - track the day count but no nonresident filing is triggered yet.
Official guidance: Official state tax agency directory
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