In some states...yes. Like New York, and especially NYC, which has its own income tax scheme. (See for example https://www.cnbc.com/2020/12/23/new-jersey-latest

In some states...yes. Like New York, and especially NYC, which has its own income tax scheme. (See for example https://www.cnbc.com/2020/12/23/new-jersey-latest-state-to-join-supreme-court-battle-remote-worker-tax.html https://www.cnbc.com/2020/12/23/new-jersey-latest-state-to-j...) Otherwise, no. Most places in the U.S., you are treated as earning the income where you are actually physically located (i.e., your home residence).