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Connecticut
Employee Obligations (Which Returns YOU Must File)
Connecticut has a Convenience of Employer rule, but it does not apply to Arizona residents. Standard rules apply: if you physically work in Connecticut, file a nonresident Connecticut return and claim the Form 309 credit on your Arizona return.
Employer Obligations (What Your Employer Must Withhold & Remit)
Register for withholding and unemployment. Must withhold PFML contributions. Connecticut's COE rule does not apply to Minnesota employees. Unemployment applies to the first $25,000 of wages.
Other Paycheck Deductions (Disability, Paid Leave, Unemployment)
PFML 0.5%.
Remote Work Tax Risk — Convenience of Employer (COE) Rule
Connecticut has a reciprocal COE rule — it only applies to residents of states that also have a COE rule. Arizona does not have a COE rule, so Connecticut's rule does NOT apply to you.
Related guides
More from Arizona · Cross-State Work
See all cross-state workpairs →Moving to Connecticut from elsewhere · Cross-State Work
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.