The IRS does not control state tax laws, so there is no "IRS law" to give you. The states have their own tax laws. There are several states that do not even have a state income tax; there are some states in which there are reciprocal agreements with other states (which is used if you live in one state but work in the other state); and there are a few states (such as CT, DE, NE,NY, PA) in which "remote" workers might still have to pay tax even if they live and work in a different state. (These states have "convenience of employer" laws). As you will see from the link provided---Alabama and North Carolina do not have a reciprocal agreement. So....You pay income tax to the state you LIVE and WORK in---not to the state where your employer is based. If you were living in one state and working in another state, the answer could be quite different for you.
STATES WITH RECIPROCAL AGREEMENTS
https://ttlc.intuit.com/turbotax-support/en-us/help-article/state-taxes/states-reciprocal-agreements...
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
