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Wyomingworking inNew York
COE Risk — may owe tax even if fully remote

New York

Work State Tax Rate
4%-10.9% (surcharge on $5M+ extended through 2032)
Withholding Starts
14 days technically, but COE overrides — effectively day 1 for remote workers of NY-based employers
Law Last Updated
Jan 1, 2026

Employee Obligations (Which Returns YOU Must File)

Since Wyoming has no income tax, you won't face double taxation. However, if you physically work in New York, you may owe New York income tax (4%-10.9% (surcharge on $5M+ extended through 2032)) and need to file a nonresident New York return.

Employer Obligations (What Your Employer Must Withhold & Remit)

New York's Convenience of Employer rule may require withholding New York tax even if the Wyoming employee works 100% remotely. Register from day 1. New York is the most burdensome state for employers regarding remote workers. The COE rule means employers must withhold NY tax for remote Minnesota employees unless the remote work is a documented business necessity. Register for MCTMT if metro payroll exceeds $312,500 per quarter. Unemployment applies to the first $13,000 of wages. MCTMT is up to 0.895% on all wages in the metropolitan commuter district.

City & Local Income Taxes (Extra Filings Beyond the State Return)

NYC income tax (3%-3.9%) is for residents only — nonresidents do NOT owe NYC tax. Yonkers charges 0.5% on nonresidents (Form Y-203). MCTMT is an employer-level tax.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

State Disability approximately $0.60 per week maximum plus Paid Family Leave at 0.432% (maximum approximately $412 per year).

Remote Work Tax Risk — Convenience of Employer (COE) Rule

New York has a full Convenience of Employer rule that affects Wyoming residents. If your employer is based in New York and you work remotely from Wyoming, New York may tax your entire paycheck as if you worked there.

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Related guides

Employee/Individual Tax Source: https://www.tax.ny.gov/pit/file/nonresidents.htm
Employer/Withholding Source: https://www.tax.ny.gov/bus/wt/wtidx.htm
Row last reviewed: May 9, 2026

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.