Determination engine

Which state do you actually withhold in?

Reciprocity, convenience-of-the-employer, nonresident thresholds and unemployment localization, applied together to one employee's facts. Every answer cites the state source it came from.

Withhold California income tax.

Nevada residents get no exemption from California tax, so the work state governs.

Income tax withheld to

California

Graduated, top rate 13.3%

Employee certificate

DE 4

Employee's Withholding Allowance Certificate

Unemployment insurance

California

Localized under factor 1: Localization.

Reciprocal agreement

California has no reciprocal agreements.

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Withhold California nonresident income tax

California taxes wages earned inside the state by nonresidents, and no reciprocal agreement covers Nevada residents.

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California paid family and medical leave contributions

California SDI (which funds both State Disability Insurance and Paid Family Leave) is employee-funded at 1.30% for 2026 with NO taxable wage limit. Employers make no SDI/PFL contribution. Employee contribution: 1.3%. These follow the state of unemployment coverage, not the income tax state.

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Employer registrations you will need

California — Income tax withholding: California Employment Development Department (payroll tax and PIT withholding)
California — Unemployment insurance: California Employment Development Department (EDD)

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Get the form

DE 4 — California (official state source)

California profile Nevada profile Full write-up for this pair

Change the inputs

Withholding determination

Answer six questions. The result is a shareable link, so you can paste it into a ticket or an email.

Employee lives inState of residence

Work is performed inWhere the employee physically sits

Employer is based inWhere the work is directed from

Days in the work stateThis calendar year, leave blank if unknown

Wages from work-state daysUS dollars, leave blank if unknown

Arrangement Works remotely rather than at an employer location Remote work is an employer necessity, not employee preference

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.