Breathing meditation typically consists of directing attention toward breathing and redirecting attention when the mind wanders. As yet, we do not have a full understanding of the neural mechanisms of breath attention, in particular, how large-scale network interactions may be different between breath attention and rest and how these interactions may be modulated during periods of on-task and off-task attention to the breath. One promising approach may be examining fMRI measures including static connectivity between brain regions as well as dynamic, time-varying brain states. In this study, we analyzed static and dynamic functional connectivity in 72 adolescents during a breath-counting task (BCT), leveraging physiological respiration data to detect objective on-task and off-task periods. During the BCT relative to rest, we identified increases in static connectivity within attention-direction and orienting networks and anticorrelations between attention networks and the DMN. Dynamic connectivity analysis revealed four distinct brain states, including a DMN-anticorrelated brain state, proportionally more present during the BCT than the rest. We found there were distinct brain state markers of (i) breathing tasks vs rest and (ii) momentary on-task vs off-task attention within the BCT, yet in this analysis, no identifiable brain states reflecting between-individual behavioral variability.