Most states that impose an income tax require an employer to withhold from the first dollar a nonresident earns inside their borders. A minority apply a de minimis threshold — a number of working days, a dollar amount of in-state wages, or both — below which no withholding is required. 25 of the 42 taxing jurisdictions have one.
| State | Threshold | Notes |
|---|---|---|
| Alabama | 30 days | Effective for tax years beginning on or after January 1, 2026 (L.2025, HB379), a nonresident who works in Alabama less than 30 days in a calendar year is exempt from Alabama income tax and w |
| Arkansas | First dollar | Withholding required from the first dollar of wages for services physically performed in Arkansas. NOTE: Arkansas REPEALED its convenience-of-the-employer test with Act 1019 of 2021 -- wages |
| Arizona | 60 days | Arizona withholding is not required for a nonresident employee physically present in Arizona for fewer than 60 days in a calendar year for the purpose of performing a service benefitting the |
| California | $0 | No day-count safe harbor. California PIT withholding is required once wages exceed the Low Income Exemption amount in the EDD withholding schedules (DE 44 / Method B), which varies by filing |
| Colorado | First dollar | Withholding required from the first dollar of wages for services performed in Colorado; no de minimis day or dollar safe harbor. |
| Connecticut | 15 days | Per Circular CT (IP 2026(1)): 'If a nonresident employee performs personal services for employment purposes in Connecticut for 15 days or less, this compensation is not Connecticut-sourced i |
| District of Columbia | First dollar | DC does not tax nonresident wages at all, so there is no threshold -- a nonresident should have zero DC withholding once Form D-4A is on file. DC residents are withheld on from the first dol |
| Delaware | First dollar | Withholding required from the first dollar of Delaware-source wages. Delaware applies a convenience-of-the-employer test, so days worked remotely outside Delaware for a Delaware employer may |
| Georgia | 23 days or $5,000 | Per the Georgia Employer's Withholding Tax Guide, employers must withhold from a nonresident employee if more than 5% of the employee's total earned income is attributable to Georgia OR more |
| Hawaii | 60 days | Per Hawaii Booklet A (Employer's Tax Guide), withholding is not required where the nonresident employee performs services in Hawaii for an aggregate of not more than 60 days during the calen |
| Iowa | $1,000 | Tax Foundation (2026) reports a $1,000 Iowa-source income threshold for nonresidents. Not confirmed against an Iowa DOR withholding publication for the withholding (as opposed to filing) obl |
| Idaho | $1,000 | COST's multistate chart reports an Idaho withholding threshold of $1,000 or more of Idaho wages in a calendar year for a nonresident employee. Tax Foundation reports a separate nonresident F |
| Illinois | 30 days | Per Publication 130, Illinois withholding is not required on compensation paid to a nonresident employee who has performed fewer than 31 days of service in Illinois in the year and whose com |
| Indiana | 30 days | Indiana provides a 30-day mobile-workforce safe harbor: a nonresident employee working 30 days or fewer in Indiana during the calendar year is generally exempt from Indiana adjusted gross in |
| Kansas | First dollar | Withholding required from the first dollar of wages for services performed in Kansas; no de minimis day or dollar safe harbor. |
| Kentucky | First dollar | Withholding required from the first dollar of Kentucky-source wages for nonresidents who are not covered by a reciprocity agreement. |
| Louisiana | 30 days | Louisiana's nonresident mobile-workforce exemption was originally enacted at 25 days (SB 157, 2021 Regular Session) and was expanded by regulation to 30 days in 2026. Confirm the current day |
| Massachusetts | First dollar | Withholding required from the first dollar of Massachusetts-source wages; no de minimis day or dollar safe harbor. |
| Maryland | First dollar | Withholding required from the first dollar of Maryland-source wages; no de minimis day or dollar safe harbor. |
| Maine | 12 days or $3,000 | CONJUNCTIVE, not disjunctive. Per Maine Rule 803, a nonresident employee is exempt from Maine withholding unless they perform personal services in Maine for MORE THAN 12 days AND earn MORE T |
| Michigan | First dollar | Withholding required from the first dollar of Michigan-source wages; no de minimis day or dollar safe harbor. |
| Minnesota | $15,300 | Minnesota withholding is keyed to the annually indexed minimum filing requirement for Minnesota-source income; Tax Foundation reports $15,300 of Minnesota-source income for 2026. This figure |
| Missouri | First dollar | No day-count safe harbor for withholding; withhold on Missouri-source wages. Tax Foundation reports a $600 Missouri-source income nonresident FILING threshold, which is a return-filing rule |
| Mississippi | First dollar | Withholding required from the first dollar of Mississippi-source wages; no de minimis day or dollar safe harbor. Mississippi's flat rate stepped down from 4.4% to 4.0% effective January 1, 2 |
| Montana | 30 days | Tax Foundation (2026) reports a more-than-30-day threshold for Montana nonresident taxation/withholding. Not confirmed against a Montana DOR publication -- verify with the Montana Withholdin |
| North Carolina | First dollar | Withholding required from the first dollar of North Carolina-source wages; no de minimis day or dollar safe harbor. The flat rate dropped from 4.25% to 3.99% effective January 1, 2026. |
| North Dakota | 20 days | Per the North Dakota Income Tax Withholding Guideline, a nonresident mobile-workforce exclusion applies where the nonresident is present in North Dakota to perform employment duties for not |
| Nebraska | 7 days or $5,000 | Nebraska applies a CONVENIENCE-OF-THE-EMPLOYER rule, softened in 2024. Per the 2026 Nebraska Circular EN: if a nonresident works SEVEN employment duty days or fewer in Nebraska, wages earned |
| New Jersey | First dollar | Withholding required from the first dollar of New Jersey-source wages. New Jersey applies a RETALIATORY convenience-of-the-employer rule (P.L.2023 c.125, enacted 7/21/2023, retroactive to 1/ |
| New Mexico | 15 days | New Mexico provides a de minimis exemption for nonresident employees temporarily present in the state. Sources differ slightly on the count: New Mexico's statute is commonly cited as 15 days |
| New York | 14 days | Per TSB-M-12(5)I, an employer is not penalized for failing to withhold New York tax on a nonresident employee if: the employee's primary work location is outside New York, the employer reaso |
| Ohio | First dollar | No state-level de minimis threshold -- Ohio state withholding applies from the first dollar of Ohio-source wages. Separately, Ohio MUNICIPAL income tax has a 20-day 'occasional entrant' safe |
| Oklahoma | $300 | Per COST's multistate chart, Oklahoma withholding applies to a nonresident employee earning $300 or more in a CALENDAR QUARTER (not per year). Tax Foundation reports a $1,000 annual nonresid |
| Oregon | $2,910 | Oregon withholding for a nonresident is generally required once Oregon wages equal or exceed the employee's Oregon standard deduction, which varies by filing status and is indexed annually. |
| Pennsylvania | First dollar | Withholding required from the first dollar of Pennsylvania-source compensation. Pennsylvania applies a LIMITED convenience-of-the-employer test: a nonresident who works remotely for a Pennsy |
| Rhode Island | First dollar | Withholding required from the first dollar of Rhode Island-source wages; no de minimis day or dollar safe harbor. |
| South Carolina | $800 | COST's multistate chart reports an $800-per-calendar-year South Carolina wage threshold for nonresident employee withholding. The SCDOR Withholding Tax Information Guide (WH-105) as fetched |
| Utah | 20 days | Per Utah Pub 14: do not withhold Utah tax for a nonresident employee who (1) has no other sources of Utah income, (2) works in Utah for 20 days or less, and (3) is a resident of a state that |
| Virginia | First dollar | The Virginia employer withholding guide states no day or dollar de minimis safe harbor -- withhold on Virginia-source wages of nonresidents not covered by reciprocity. Virginia's separate in |
| Vermont | $100 | LOW CONFIDENCE -- sources conflict. Tax Foundation (2026) reports a more-than-$100 Vermont-source income threshold for nonresidents; COST's chart reports a 30-day withholding threshold. Neit |
| Wisconsin | $1,500 | Per Wisconsin Publication 166 (Withholding Tax Guide): an employer need not withhold Wisconsin tax from a nonresident employee where the employer can reasonably expect the employee's annual |
| West Virginia | 30 days | Per TSD-381, West Virginia withholding is not required where employment duties are performed for THIRTY DAYS OR LESS in West Virginia, provided the employee works in more than one state duri |
Why the numbers disagree between sources
Several of these thresholds are set by administrative guidance rather than statute, and a few are indexed annually. Where a state's own published guidance could not be confirmed, the figure is marked as unconfirmed rather than filled in from a secondary source. Always confirm against the state's current withholding guide before relying on a de minimis position for a specific employee.
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.