2024 Rank: 15
2023 Rank: 13
Arizona ranks as the 15th-best state due to its gold standard withholding threshold. However, the state lacks a filing threshold and reciprocity agreements.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 3.22 | 5 | |
Withholding threshold | More than 59 days | 10 | 10 |
Total Score | 13.22 | 35 |
Ways to Improve:
- Pass a filing threshold of greater than 30 days
- Seek reciprocity agreements with:
- California: 26.19 percent of incoming commuters
- New Mexico: 14.73 percent
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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