> ## Documentation Index
> Fetch the complete documentation index at: https://docs.taxhomebase.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Multi-State Filing

> How travel nurses handle taxes across multiple states, including no-tax states and reciprocity agreements.

<Snippet file="tax-disclaimer.mdx" />

Travel nurses often work in 3–5 states per year. Each state where you earn income may require a non-resident tax return. TaxHomeBase tracks your per-state income and identifies exactly which returns you need to file.

## How It Works

When you add an assignment, TaxHomeBase automatically:

1. Allocates your income to the assignment's state based on weeks worked
2. Calculates state tax using that state's brackets
3. Determines whether a non-resident return is required
4. Counts days worked per state from assignment date ranges

## No-Income-Tax States

9 states have no income tax. If all your assignments are in these states, you may not need to file any state returns beyond your home state:

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming

<Info>
  New Hampshire and Tennessee tax investment income but not wage/salary income, so travel nurse earnings are exempt.
</Info>

## Reciprocity Agreements

16 states have reciprocity agreements that can exempt you from filing a non-resident return. If your **tax home state** has a reciprocity agreement with your **work state**, you only owe tax to your home state.

States with reciprocity: DC, IL, IN, IA, KY, MD, MI, MN, MT, ND, NJ, OH, PA, VA, WV, WI

For example: A travel nurse with a tax home in PA who works in NJ would generally not need to file a NJ non-resident return under the reciprocity agreement — that income would instead be reported on the PA return.

<Warning>
  Reciprocity only applies when you have a tax home set in TaxHomeBase. Without a tax home state, reciprocity is conservatively not applied.
</Warning>

## Filing Sequence

The order you file matters:

1. **Non-resident state returns first** — Returns are typically prepared for each state where income was earned (that requires filing)
2. **Home state return last** — The home state return generally claims credits for taxes paid to other states, so it's prepared after the non-resident returns

TaxHomeBase's [Filing Guide](/guides/state-income) on the State Income page shows the recommended sequence with deadlines.

<Tip>
  Filing non-resident returns first lets you claim tax credits on your home state return, avoiding double taxation.
</Tip>

## Non-Resident Forms

Each state has its own non-resident tax form. TaxHomeBase shows the form name and filing deadline for each state on the [State Income](/guides/state-income) page. Common examples:

| State         | Form    | Deadline      |
| ------------- | ------- | ------------- |
| California    | 540NR   | April 15      |
| New York      | IT-203  | April 15      |
| Massachusetts | 1-NR/PY | April 15      |
| Texas         | None    | No income tax |

## Days-Per-State Tracking

Some states use day-count formulas for non-resident income allocation. TaxHomeBase counts the number of days you worked in each state (derived from assignment date ranges) and displays them as badges on state cards.

## How TaxHomeBase Helps

* **[State Income](/guides/state-income)** page — Per-state breakdown with income, tax, effective rate, days, reciprocity status
* **[Tax Estimate](/guides/tax-estimate)** — State tax breakdown in the overall tax calculation
* **[Export](/guides/export)** — State income breakdown CSV and per-state details in the PDF package
* **[Tax Filing Preview](/guides/dashboard)** — Dashboard card showing expected returns and state chips