Solved
If I work remotely from Florida for a new Jersey company, do I owe New Jersey state tax?
I filled a non resident new Jersey return and owed taxes. My employer did not withhold any taxes.
Expert Reviewed
As a general rule, your income is sourced to where the work is performed. Thus , if one is employed by an entity located/ registered in State A, but the work is consistently performed by the employee in State B ( and is a resident of State B ), then that income is sourced in State B. There are of course ands, ifs and buts to this general rule ( especially as remote work is becoming more prevalent).
Assuming that your employer in NJ has no presence ( branch office etc. ) in FL and you are domiciled and consistently performed the work in FL, this income would be sourced to FL. No "non-resident " filing is required in NJ.
This position is further buttressed by your employer not withholding any state taxes for NJ ( and probably would have withheld state taxes if FL had PIT ).
Note that this sourcing position is valid only for active earnings and not for passive earnings like rental income.
Even though you have filed a "Non-Resident " return for NJ, you should call and talk to NJ DOR to find out their position in this matter.
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