Complete 2026 dataset of state income tax reciprocity agreements. Find out if you can skip nonresident withholding when commuting across state lines.
If both states in your commute appear in the table below, you file a nonresident exemption form with your employer and skip work-state withholding. If NOT listed, you must withhold in both states and reconcile via a credit on your home state return.
Work State → Resident States where reciprocity applies.
| Work State | Residents With Reciprocity |
|---|---|
| DC | MD, VA |
| IA | IL |
| IL | IA, KY, MI, WI |
| IN | KY, MI, OH, PA, WI |
| KY | IL, IN, MI, OH, VA, WI, WV |
| MD | DC, PA, VA, WV |
| MI | IL, IN, KY, MN, OH, WI |
| MN | MI, ND |
| MT | ND |
| ND | MN, MT |
| NJ | PA |
| OH | IN, KY, MI, PA, WV |
| PA | IN, MD, NJ, OH, VA, WV |
| VA | DC, KY, MD, PA, WV |
| WI | IL, IN, KY, MI |
| WV | KY, MD, OH, PA, VA |
Detailed guides for the 16 highest-commuter-volume reciprocity pairs:
NJ-PAVA-DCMD-DCMD-VAMD-PAPA-OHPA-WVPA-VAOH-KYOH-MIOH-INOH-WVKY-WVKY-INIL-WIMI-WI
State tax reciprocity is an agreement between two states that lets residents of one state work in the other without having state income tax withheld by the work state. The employee files an exemption form with their employer, and the work state stops withholding. The resident pays tax only to their home state.
As of 2026, 17 states plus DC have active reciprocity: DC, IA, IL, IN, KY, MD, MI, MN, MT, ND, NJ, OH, PA, VA, WI, WV. Notable: NY, NJ-to-NY, CT, MA, CA, TX, FL have NO reciprocity agreements. NY-NJ commuters must withhold in both states and claim credit on home-state return.
File the work state's nonresident exemption form with HR/payroll. Common forms: PA (REV-419), NJ (NJ-165), OH (IT 4NR), MD (MW507), VA (VA-4), WV (WV/IT-104R), KY (42A809), IN (WH-47), MI (MI-W4), WI (W-220), IL (IL-W-5-NR). Employer stops withholding work-state tax; you withhold home-state tax instead.
If withholding went to the wrong state, file a nonresident return in the work state (claiming $0 income under reciprocity) to get a full refund of what was withheld. Then file resident return in your home state and pay what you owe. For the current year, file the exemption form now so future paychecks withhold correctly.
No. Reciprocity only covers state income tax. Local taxes (PA local EIT, OH municipal tax, NYC MCTMT, MD county piggyback tax) are NOT covered. If you work in a city with local wage tax, you likely still owe it regardless of reciprocity.
Tax calculations are estimates for educational and informational purposes only. This site does not provide tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation. Data sourced from IRS publications and official state tax authority websites.
Affiliate Disclosure: Some links on this site are affiliate links. We may earn a commission at no additional cost to you.