Remote Worker Living in Florida: Which State Taxes You
No Florida tax, the employer-state convenience rules, office days, and the payroll mistake
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
A remote worker living in Florida generally owes no state income tax on wages for work done in Florida — Florida has no income tax, and most states tax nonresidents only on work within their borders. The exceptions: employers in states with a convenience-of-the-employer rule, days at an out-of-state office, and payroll still withholding for the old state.
On this page
Who taxes what
| Day | Taxed by |
|---|---|
| Worked from home in Florida for an employer in most states | No state |
| Worked from home in Florida for a New York, Delaware, or Pennsylvania employer (convenience rule) | That state, unless the employer requires it (New York also exempts a bona fide employer office) (the convenience rule guide) |
| Worked at the employer's office in another state | That state, for those days (a few have thresholds — Illinois sources a nonresident's wages there only after more than 30 working days — but many, including New York, tax from the first day) |
| Business travel to other states | Those states, subject to their thresholds |
Payroll
The employer should report the employee as working in Florida — Florida reemployment tax registration (the Florida reemployment tax guide) and no state income tax withholding. A common error is continued withholding for the old state after a move; it's recoverable on a nonresident return, but fix the W-4 equivalent and the employer's records.
The employer's risk
An employee working in Florida can create Florida corporate income tax nexus for an employer taxed as a C corporation (the Florida corporate income tax guide) — a reason some employers resist remote arrangements.
Frequently asked questions
Do I pay state income tax working remotely from Florida?
Usually not — unless your employer is in a state with a convenience rule, like New York.
What if my employer keeps withholding for my old state?
Ask payroll to update your work state, and recover the excess on a nonresident return.
Do office visits create tax?
Yes, in the office's state for those days, subject to its rules.
Does my remote work affect my employer?
It can create Florida nexus for the employer's corporate tax and payroll registration.
Official sources
The Department's Nonresident Audit Guidelines explain: “The domicile audit continues to determine if the taxpayer has demonstrated with clear and convincing evidence that he has effected a genuine change of domicile or was never domiciled in New York State. The statutory resident audit explores the taxpayer's records to determine the total number of days present in New York State.” — New York State Department of Taxation and Finance, Nonresident Audit Guidelines (December 2021), https://www.tax.ny.gov/pdf/2021/misc/nonresident-audit-guidelines-2021.pdf
The Florida Department of Revenue explains: “Only the first $7,000 of wages paid to each employee by their employer in a calendar year is taxable. Employers with stable employment records receive reduced tax rates after a qualifying period.” — Florida Department of Revenue, Florida Reemployment Tax, https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles multistate wage allocation, nonresident returns recovering old-state withholding, and remote worker payroll reviews. See pricing or book a call.
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