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Level 1
posted Jan 17, 2023 7:37:40 AM

Remote Worker - Live in NC and work a company in NJ

I live in NC and work for a company based in NJ.  What state income taxes should I pay?  Since the company is in New Jersey, should I be paying all payroll taxes to New Jersey besides Income Tax like: Unemployment insurance 0.3825%, Disability insurance 0.1400%, Family leave insurance 0.1400%, Workforce development 0.0425% and Total 0.705%?  
Which State do I pay Income taxes to for 2022 and going forward?  Thank you

0 1 792
1 Best answer
Level 15
Jan 17, 2023 7:50:47 AM

With regard specifically to state income tax, your work income is 100% taxable by your resident state of NC.  NJ does not tax non-resident remote workers.  You would owe taxes to NJ only if you had to actually (physically) perform any services within the state of NJ.  

 

Your employer should withhold NC taxes only.  If they do not do that, you must make quarterly estimated tax payments to NC. 

https://www.ncdor.gov/taxes-forms/individual-income-tax/estimated-income-tax

 

With regard to the other payroll deductions, ask your HR or payroll department if NJ non-residents are liable for those charges.

1 Replies
Level 15
Jan 17, 2023 7:50:47 AM

With regard specifically to state income tax, your work income is 100% taxable by your resident state of NC.  NJ does not tax non-resident remote workers.  You would owe taxes to NJ only if you had to actually (physically) perform any services within the state of NJ.  

 

Your employer should withhold NC taxes only.  If they do not do that, you must make quarterly estimated tax payments to NC. 

https://www.ncdor.gov/taxes-forms/individual-income-tax/estimated-income-tax

 

With regard to the other payroll deductions, ask your HR or payroll department if NJ non-residents are liable for those charges.