As a over the road trucker,How do I determine the state I worked in?

[TomD8]

As an OTR trucker, your income is subject to state income tax only in your home state (your state of residence).  It is not subject to income tax in states you pass through on the road.

The only exception might be if you physically worked at a location in a non-resident state. 

Drivers who are intrastate drivers, drive within the 100 mile radius of their terminal (in a non-resident state) or who are not subject to DOT hours of service, may be taxed by the work state and the resident state.

[Granite]

I don’t believe that’s correct. Your premises of living in one state and driving in another almost never exist. Sometimes a 100 mile radius of your home could include 3 other states, and pickups and deliveries are not considered working in those states. Most drivers local regional or OTR will cross state lines and work in several states, IE pickup and deliver, that shouldn’t require that they be taxed in the surrounding states because as you put it, they worked there. By your premise someone that works out of Philadelphia and pics up and delivers in NJ, DE, MD, VA, and NY, would have to pay taxes in all of those states because they worked there.

[TomD8]

(b)(1) No part of the compensation paid by a motor carrier providing transportation subject to the jurisdiction of the Commission under subchapter II of chapter 105 of this title or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee's residence.   https://www.govinfo.gov/content/pkg/STATUTE-104/pdf/STATUTE-104-Pg295.pdf

[Beb38138]

As an asphalt tanker truck driver, I deliver bulk loads of asphalt to a 6-8 state radius. When I get to my job site, I have to physically connect petroleum lines from my tank to theirs, climb on top of their tank, operate their valves...etc. Does this not qualify for "doing physical work" in said state? Truckers are THE worst treated towards taxes and overtime pay, yet federally regulated more/similar to an airline pilot. Our job is always on the top ten most dangerous jobs in America. Any help would be great. Thanks 👍

[Rebandkev]

I have been truck driving for roughly 30 years and I have only ever had to worry about my own state, Florida, which doesn’t have state income tax. That is, until this year when I received my W2 from my employer based in Arizona. Box 15 of the W2 says AZ instead of FL, like previous employers’ W2s. From what we’re (my wife and I team drive) told, this means we’ll have to file state income tax in Arizona, which will be a first for us.

[TomD8 · Accepted solution]

@Rebandkev --

Do you work in more than one state?

The "Amtrak Law" of 1990 prohibits the compensation of any rail or motor carrier employee who works in more than one State from being subject to State income taxes in any State but the State in which the employee resides.

https://www.congress.gov/bill/101st-congress/house-bill/5075

If you qualify under the Amtrak law, and if Box 17 of your W-2 shows withheld AZ taxes, then you should submit a non-resident AZ tax return on which you show the AZ withholding but claim zero AZ income, in order to obtain a full refund.  You should also submit AZ Form A-4 to your employer, checking Box 2, in order to stop the AZ withholding.  Here's a link to that form:

https://azdor.gov/sites/default/files/2023-05/FORMS_WITHHOLDING_2023_A-4_f.pdf