2024 Rank: 39
2023 Rank: 39
California ranks 39th-best as it lacks any filing threshold or reciprocity agreements. The state does offer a withholding threshold, but it is a low-scoring wage threshold.
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 | 1.15 | 5 | |
Withholding threshold | Wage threshold: $1,500 | 2 | 10 |
Total Score | 3.15 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Seek reciprocity agreements with:
- Nevada: 18.44 percent of incoming commuters
- Arizona: 15.33 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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