2024 Rank: 46
2023 Rank: 47
New York manages to score as the fifth-worst state despite offering a decent 14-day withholding threshold primarily because it also enforces a convenience of the employer rule. Despite being in close proximity with several states that have entered into reciprocity agreements, New York has chosen to take a far more aggressive and combative approach, and has entered into none of its own. The state also offers no filing threshold, and is notorious for demanding tax returns on the basis of the most minimal amounts of time spent working in the state.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | Full | -5 | 0 |
Individual Income Tax Code | 1.07 | 5 | |
Withholding threshold | More than 14 days | 6 | 10 |
Total Score | 2.07 | 35 |
Ways to Improve:
- Pass filing, and raise withholding threshold, to greater than 30 days
- Seek reciprocity agreements with:
- New Jersey: 70.99 percent of incoming commuters
- Connecticut: 13.04 percent
- Repeal convenience of the employer rule
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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