Florida Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)

Remote Workers and Multi-State Taxation

Living in Florida, Working for Out-of-State Employer

As a Florida resident working remotely for an employer in another state, you benefit from Florida’s no income tax policy.

What this means:

• You pay NO Florida income tax (because Florida has none)
• Your employer’s location does NOT determine your state tax obligation
• You owe tax only to Florida (which is zero) based on your residency

Exception – “Convenience of Employer” states: Some states (notably New York) claim the right to tax remote workers even if they live in another state. This can create complex situations.

Example 1: Florida resident working remotely for a Texas company

• Result: No state income tax (both Florida and Texas have no income tax)

Example 2: Florida resident working remotely for a California company

• Result: No Florida tax (Florida has no income tax)
• California typically cannot tax income earned by non-residents working outside California
• You pay no state income tax on this income

Example 3: Florida resident working remotely for a New York company

• Result: No Florida tax (Florida has no income tax)
• New York may attempt to tax this income under “convenience of employer” rule
• Requires careful analysis and possibly professional tax guidance

Source: https://floridarevenue.com/taxes/Pages/default.aspx

Working in Florida, Living in Another State

Non-residents who work in Florida benefit from Florida’s no income tax policy for their Florida-source income.

What this means:

• Florida does NOT tax your wages for work performed in Florida
• You report Florida income on your home state’s tax return
• Your home state taxes your worldwide income (including Florida wages)

Physical presence rule: Income is sourced to the state where work is physically performed. If you work remotely from Florida, that income is Florida-source and NOT taxed by Florida.

Example 1: Georgia resident working in Florida (commuter or temporary assignment)

• Florida: No tax on Florida wages
• Georgia: Taxes all income including Florida wages (as Georgia resident)
• Georgia may provide credit for taxes paid to other states, but since Florida taxes nothing, no credit applies

Example 2: Alabama resident with remote work assignment in Florida

• Florida: No tax on wages earned in Florida
• Alabama: Taxes all income as Alabama resident

Source: https://floridarevenue.com/taxes/Pages/default.aspx

⚠️ Interstate Tax Risk Indicator

When Florida residents work for employers in certain states, or when residents of other states work remotely from Florida, special rules may apply:

States with “Convenience of Employer” rules that may affect Florida residents:

New York:

• Applies aggressive “convenience of employer” doctrine
• May claim right to tax Florida residents working for NY employers
• Requires showing remote work is for “employer’s necessity” not employee convenience
• Professional tax guidance strongly recommended

Pennsylvania:

• Has convenience rule but applies differently than New York
• Less aggressive enforcement for remote workers

Delaware, Nebraska, New Jersey:

• Have convenience of employer provisions
• Generally less aggressive than New York

Source: State tax authority guidance and IRS Publication 505

States that aggressively audit non-resident remote workers:

California:

• Closely monitors non-residents working for California employers
• Tracks work location through various means
• Important for Florida residents working for California companies to document where work is performed

Massachusetts:

• Has specific rules for remote workers
• May attempt to tax non-residents under certain circumstances

Connecticut:

• Monitors remote work situations
• Complex credit system for multi-state taxation

Source: State tax authority guidance

“Convenience of the Employer” Rule

Florida does NOT apply a “convenience of the employer” rule because Florida has no income tax.

What this means for Florida residents: You are protected from Florida taxation regardless of where your employer is located or why you work remotely. However, some other states may attempt to tax Florida residents under their convenience rules.

New York’s “Convenience of Employer” Rule:

If you are a Florida resident working remotely for a New York employer:

New York’s position: New York may claim you owe New York income tax if you work from home for your own convenience (not employer necessity).

Florida’s position: Florida does not tax your income at all, so there is no credit available against New York tax.

Result:

• You may owe New York income tax even while living in Florida
• No Florida tax to offset this
• Professional tax guidance recommended

Exceptions to New York’s rule:

• Employer requires you to work remotely (bona fide employer office requirement)
• Employer has no office or facility suitable for your work in New York
• Working remotely is an employer-imposed necessity

Documentation needed:

• Written employer policy requiring remote work
• Documentation showing employer has no suitable New York workspace for you
• Employment contract specifying remote work requirement

Source: New York Tax Law Section 631 and related guidance

Other states generally do NOT apply convenience rules: Most states source income based on where work is physically performed. If you work from Florida, your work is Florida-source, and Florida does not tax it.

Reciprocal Agreements

Florida has NO reciprocal agreements with other states.

Reciprocity would allow residents of one state to avoid taxation by another state where they work. Florida does not need such agreements because Florida does not tax income.

What this means:

• Florida residents working in other states: You are not taxed by Florida (no income tax), but you ARE taxed by your work state if you physically work there
• Other state residents working in Florida: Florida does not tax your Florida wages; your home state taxes all your income

Common scenarios:

Florida resident working in Georgia:

• Georgia: Taxes wages for work physically performed in Georgia
• Florida: No tax
• Georgia provides no reciprocity because Florida has no income tax to reciprocate with

Alabama resident working in Florida:

• Florida: No tax on Florida wages
• Alabama: Taxes all income (worldwide income as Alabama resident)
• No reciprocity needed because Florida doesn’t tax the income

Source: https://floridarevenue.com/taxes/Pages/default.aspx

Multi-State Tax Filing

Florida residents earning income in multiple states:

Filing requirements:

• Florida: No return required (no income tax)
• Other states: File non-resident return for income earned in each state where you physically worked
• Federal: Report all income regardless of source

Tax credits: Because Florida has no income tax, you cannot claim a credit on your Florida return for taxes paid to other states (no Florida return exists).

Example: Florida resident who:

• Works remotely from Florida for Company A
• Travels to California for business meetings (10 days)
• Travels to New York for training (5 days)

Filing requirements:

• Florida: No return (no income tax)
• California: May require non-resident return for income allocated to days worked in California
• New York: May require non-resident return for income allocated to days worked in New York
• Federal: Form 1040 reporting all income

Source: https://floridarevenue.com/taxes/Pages/default.aspx

Residents of other states working remotely from Florida:

Common misconception: “If I work remotely from Florida, I don’t owe state income tax anywhere.”

Reality: You owe income tax to your state of residence on all income, including income earned while working remotely from Florida during temporary visits.

Example: New York resident vacations in Florida for two weeks and works remotely from Florida during that time.

Tax treatment:

• Florida: No tax (Florida doesn’t tax income)
• New York: Taxes this income as part of worldwide income
• The work location (Florida) does not exempt this income from New York taxation for a New York resident

Source: State tax authority guidance