State Employee Withholding Tax Day Thresholds

State

Income Tax Withholding Day Count Threshold

Notes

Alabama

1 day

Alaska

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

Arizona

More than 60 days

Arkansas

1 day

California

 In state wages sufficient to require a return filing obligation.

Colorado

1 day

Connecticut

1 day

Delaware

1 day

Florida

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

Georgia

Greater than 23 days

Withholding also required if more than $5,000 or 5% of total income is attributable to Georgia.  Ga. Code Ann. § 48-7-1(11) and Ga. Code Ann. § 48-7-100(10)(K)

Hawaii

Greater than 60 days

Idaho

Iowa wages equal or exceed $1,000 in a calendar year

Indiana

1 day

Illinois

30 days

Under SB1515 effective January 1, 2020, nonresident employees are subject to Illinois income tax only if they work 30 or more days within Illinois. Under prior law, employers were required to withhold Illinois income tax on all compensation earned within the state without regard to the number of working days present. (Illinois Publication 130.)

Kansas

1 day

Kentucky

1 day

Louisiana

1 day

  Effective as of 1/1/2022, certain non-residents who spend fewer than 25 days in Louisiana may be exempt from withholding tax if certain exceptions are met, including that the person's home state provides a similar exception or doesn't impose an income tax.

Maine

Greater than 12 days

Maryland

1 day

Massachusetts

1 day

Montana

1 day

Michigan

1 day

Minnesota

1 day

Mississippi

1 day

Missouri

1 day

Nebraska

1 day

Nevada

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

New Hampshire

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

New Jersey

NJ wages above personal exemption

New Mexico

Greater than 15 days

New York

Greater than 14 days

TSB-M-12(5)

North Carolina

1 day

North Dakota

1 day

Ohio

1 day

Oklahoma

More than $300 in OK wages during the calendar quarter

Oregon

OR wages greater than the employee’s OR standard deduction

Pennsylvania

1 day

South Carolina

Employee earns SC wages equal to or in excess of $800 in a calendar year

South Dakota

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

Tennessee

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

Texas

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

Utah

Employer is engaged in business in  Utah business for greater than 60 days in a calendar year

 Effective starting 1/1/2023, Utah will require withholding if Employee spends 20 days or more in state and certain other circumstances are present. See Utah SB39

Vermont

1 day

Virginia

Employee earns VA wages in excess of the employee’s personal exemptions and standard deduction or, if elected by the employee, the employee’s filing threshold

Washington

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX

West Virginia

Employee earns WV wages in excess of the employee’s personal exemptions

Wisconsin

Employee earns WI wages of $1,500 or more in a calendar year

Wyoming

NO PERSONAL INCOME TAX

NO PERSONAL INCOME TAX