If you are a travel nurse, your state tax bill depends on where you live, where you work, and how long you stay. Most travel nurses pay state income tax in their home state. Some also owe tax in states where they work.
A few states have no income tax at all. This guide gives you the full 50-state plus District of Columbia table, a decision tree for filing as a resident or non-resident. And the rules for claiming credits on taxes paid to other states.
Understanding travel nurse taxes by state starts with one idea: your tax home drives almost every filing decision you will make.
TL;DR: Travel nurse taxes by state usually work like this: you file a resident return in your tax home state and a non-resident return in states where you work. If your home state has an income tax, you may get a credit for taxes paid elsewhere. Nine states have no income tax on wages as of 2026-09-13 (Source: state revenue departments).
Use the table below to compare top rates, then check your specific situation with a tax professional.
Why travel nurse taxes by state matter more than you think
Travel nurses often work in multiple states in one year. Each state has its own income tax rules. Some states tax all your income if you are a resident.
Others tax only the income you earn inside their borders. A few have no income tax at all.
Your tax home is the key. The IRS says your tax home is your regular place of business or work, not where you temporarily live. If you have no regular workplace, your tax home may be where you maintain your permanent residence. (Source: IRS Publication 463)
If you are a travel nurse, you likely have a tax home in one state. You may also owe tax in states where you take assignments. This is why travel nurse taxes by state can be complex.
For a deeper look at tax home rules, see our guide on tax home rules.
The 2026 state income tax table for travel nurses
The table below shows the top individual income tax rate for each state and DC as of 2026-09-13. Rates are for wages and salaries. Some states have flat rates.
Others have brackets. The top rate is the highest rate that applies to high earners. Your actual rate may be lower.
We also note whether the state has a reciprocal agreement with a neighboring state. Reciprocal agreements let you file only in your home state. They do not apply to all states.
| State | Top Income Tax Rate (2026) | Reciprocal Agreements |
|---|---|---|
| Alabama | 5.00% | No |
| Alaska | 0.00% | No income tax |
| Arizona | 2.50% | No |
| Arkansas | 4.40% | No |
| California | 13.30% | No |
| Colorado | 4.40% | No |
| Connecticut | 6.99% | No |
| Delaware | 6.60% | No |
| District of Columbia | 10.75% | No |
| Florida | 0.00% | No income tax |
| Georgia | 5.19% | Yes (with several states) |
| Hawaii | 11.00% | No |
| Idaho | 5.80% | No |
| Illinois | 4.95% | Yes (with Iowa, Kentucky, Michigan, Wisconsin) |
| Indiana | 3.05% | Yes (with Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin) |
| Iowa | 3.80% | Yes (with Illinois) |
| Kansas | 5.70% | No |
| Kentucky | 4.00% | Yes (with Illinois, Indiana, Ohio, West Virginia, Virginia, Wisconsin) |
| Louisiana | 3.00% | No |
| Maine | 7.15% | No |
| Maryland | 5.75% | Yes (with DC, Pennsylvania, Virginia, West Virginia) |
| Massachusetts | 5.00% | No |
| Michigan | 4.25% | Yes (with Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin) |
| Minnesota | 9.85% | Yes (with Michigan, North Dakota) |
| Mississippi | 4.70% | No |
| Missouri | 4.95% | No |
| Montana | 5.90% | No |
| Nebraska | 5.84% | No |
| Nevada | 0.00% | No income tax |
| New Hampshire | 0.00% | No tax on wages |
| New Jersey | 10.75% | Yes (with Pennsylvania) |
| New Mexico | 5.90% | No |
| New York | 10.90% | Yes (with Connecticut, New Jersey) |
| North Carolina | 4.50% | No |
| North Dakota | 2.50% | Yes (with Minnesota, Montana) |
| Ohio | 3.50% | Yes (with Indiana, Kentucky, Michigan, Pennsylvania, West Virginia) |
| Oklahoma | 4.75% | No |
| Oregon | 9.90% | No |
| Pennsylvania | 3.07% | Yes (with Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia) |
| Rhode Island | 5.99% | No |
| South Carolina | 6.40% | No |
| South Dakota | 0.00% | No income tax |
| Tennessee | 0.00% | No tax on wages |
| Texas | 0.00% | No income tax |
| Utah | 4.65% | No |
| Vermont | 8.75% | No |
| Virginia | 5.75% | Yes (with DC, Kentucky, Maryland, Pennsylvania, West Virginia) |
| Washington | 0.00% | No income tax |
| West Virginia | 5.12% | Yes (with Kentucky, Maryland, Ohio, Pennsylvania, Virginia) |
| Wisconsin | 7.65% | Yes (with Illinois, Indiana, Iowa, Kentucky, Michigan, Minnesota) |
| Wyoming | 0.00% | No income tax |
Source: State revenue departments and tax foundation data as of 2026-09-13. Rates may change. Verify with your state’s revenue department.
How to decide: resident vs non-resident filing
Your filing status depends on your residency. Most travel nurses are residents of one state. That is your tax home.
You file a resident return there. You report all your income, including money earned in other states.
If you work in another state, you may also need to file a non-resident return there. That state taxes only the income you earned within its borders. You then claim a credit on your resident return for taxes paid to the other state.
This avoids double taxation.
But not all states offer credits. Some states have no income tax, so there is nothing to credit. Other states have reciprocal agreements.
Under these agreements, you file only in your home state. Your work state will not tax your wages.
Use this decision tree:
- Do you have a tax home in a state with income tax? If yes, you file a resident return there.
- Did you work in another state? If yes, check if that state has a reciprocal agreement with your home state. If it does, you may not need to file a non-resident return.
- If no reciprocal agreement, did you earn income in that state? If yes, file a non-resident return there.
- Does your home state offer a credit for taxes paid to other states? If yes, claim it on your resident return.
For a full explainer on state income tax for travel nurses, see our article do travel nurses pay state income tax.
Credits for taxes paid to other states
Most states with an income tax offer a credit for taxes paid to other states. This credit prevents you from paying tax twice on the same income. The credit is usually limited to the amount of tax your home state would charge on that income.
For example, say you live in State A and work in State B. State A taxes your income at 5%. State B taxes it at 3%.
You pay State B $3,000. State A would charge $5,000. You get a $3,000 credit on your State A return.
You owe State A $2,000. You do not get a refund for the extra $2,000.
If State B’s tax is higher, you pay the higher amount. You get a credit only up to your home state’s tax. You do not get money back.
Some states do not offer this credit. In that case, you may pay tax in both states. That is rare but possible.
Always check your home state’s rules.
Also note: some states have no income tax. If you live in Texas and work in California, you pay California tax. Texas has no tax, so no credit is needed.
You just file a non-resident return in California.
States with no income tax (and what that means for you)
As of 2026-09-13, these states have no income tax on wages: Alaska, Florida, Nevada, New Hampshire (no tax on wages), South Dakota, Tennessee (no tax on wages), Texas, Washington, and Wyoming. (Source: state revenue departments)
If you live in one of these states, you have no resident state income tax. But you may still owe tax in states where you work. For example, if you live in Florida and take an assignment in New York, you will file a non-resident return in New York.
You will not file a resident return in Florida because Florida has no income tax.
This can be a big advantage. But it also means you cannot claim a credit for taxes paid to other states. There is no resident tax to credit against.
Some travel nurses choose to establish residency in a no-tax state. That can reduce their tax bill. But you must meet that state’s residency rules.
You cannot just claim residency without living there. You need a permanent home, a driver’s license, voter registration, and other ties. The IRS and state tax authorities look at your facts and circumstances.
Special rules: reciprocal agreements and convenience rules
Reciprocal agreements are deals between states. They say that if you live in one state and work in another, you only pay tax in your home state. Your work state will not tax your wages.
These agreements are common in the Midwest and Mid-Atlantic.
For example, New Jersey and Pennsylvania have a reciprocal agreement. If you live in New Jersey and work in Pennsylvania, you pay only New Jersey tax. You do not file a Pennsylvania return.
But reciprocal agreements do not cover all states. And they may not apply if you are not a resident of the home state. Always check the specific agreement.
Some states also have “convenience rules.” These rules say that if you work from home for an out-of-state employer, your home state can tax your income. That is more common for remote workers. Travel nurses usually work on-site, so convenience rules may not apply.
But if you do any telehealth or administrative work from home, check your state’s rules.
How to calculate your state tax bill as a travel nurse
Here is a simple process to estimate your state tax bill:
- Determine your tax home state. This is where you have your permanent residence and where you return between assignments.
- List all states where you worked during the year. Include the dates and income earned in each state.
- Check each work state’s tax rate and filing rules. Use the table above.
- Check for reciprocal agreements. If your home state has one with a work state, you may not need to file there.
- Calculate tax owed to each state. Use that state’s forms or tax software.
- Claim credits on your resident return. If your home state offers a credit, apply it to avoid double taxation.
- File all required returns. This may include one resident return and multiple non-resident returns.
Keep good records. Save your pay stubs, assignment contracts, and travel logs. You will need them to prove where you worked and how much you earned.
Consider hiring a tax professional who knows travel nurse taxes. The rules are complex, and mistakes can be costly. For more resources, visit our Nurse Finance hub.
Frequently asked questions
Do travel nurses pay state income tax in every state they work?
No. You pay state income tax only in states that have an income tax and where you earn income. If you work in a state with no income tax, you do not pay that state.
If you work in a state with a reciprocal agreement with your home state, you may not need to file there. Always check the specific rules for each state.
What is a tax home for a travel nurse?
Your tax home is your regular place of business or work. For travel nurses, it is usually your permanent residence where you return between assignments. The IRS says you must have a permanent residence and spend a certain amount of time there.
If you do not have a tax home, you may be considered an itinerant worker, and your travel expenses may not be deductible. (Source: IRS Publication 463)
How do I avoid double taxation on my travel nurse income?
You avoid double taxation by claiming a credit for taxes paid to other states on your resident return. Most states with an income tax offer this credit. It reduces your resident state tax by the amount you paid to other states.
If your home state has no income tax, you cannot claim a credit, but you also do not owe resident tax.
Which states have no income tax for travel nurses?
As of 2026-09-13, the states with no income tax on wages are Alaska, Florida, Nevada, New Hampshire (no tax on wages), South Dakota, Tennessee (no tax on wages), Texas, Washington, and Wyoming. (Source: state revenue departments) If you live in one of these states, you have no resident state income tax. But you may still owe tax in states where you work.
Do I need to file a non-resident tax return if I worked in a state for only a few weeks?
It depends on the state. Some states require you to file a non-resident return if you earned any income there. Others have a minimum threshold.
For example, some states require filing if you earned more than a certain amount or spent more than a certain number of days. Check the specific state’s rules. When in doubt, file to avoid penalties.
This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation.