With telecommute jobs on the rise, you’ll be surprised to find out that these options are more popular in some states than others. If you have a dream of landing a remote gig, take a look at the top states with the most telecommute job options.

FlexJobs, a career site for flexible positions, says 95 percent of their telecommute job postings have location requirements. While you might wonder why location matters, there are a few reasons that employers prefer employees to live in a specific location.

Training: If a position requires employees to get ongoing training, location is a definite consideration. Usually there is a central location and if employers don’t have to pay for flight expenses to get employees there that’s a bonus.

Distance: Jobs are not always 100% telecommute. It’s easier and more cost effective if an employee is somewhat close to headquarters. From company meetings to meeting with clients, some companies like having employees close in case things come up and they need to come in.

Taxes: According to Chloe Della Costa at Cheatsheet, remote employees are required to pay state taxes in the state the live in, not where the company is headquartered. “However, certain states have rules that effectively require home-based workers to pay taxes twice on the same income.,” Costa says.

Time Zones: Some companies want to have employees in a certain time zone due to clients, services, or other related factors.

Even with these factors in mind, not all companies require in-state employees. Below are the top states for telecommute friendly options according to FelxJobs.

1. California

2. Texas

3. New York

4. Florida

5. Illinois

6. Pennsylvania

7. Georgia

8. North Carolina

9. Virginia

10. Massachusetts