How it works. Pick the state you live in and the state you work in. You'll see whether the two have a reciprocal agreement, the exemption form to give your employer, the returns you likely file, and the official wording behind each answer.
Check your two states
Live in Virginia, work in District of Columbia
District of Columbia doesn't withhold from nonresidents who file the form
- Reciprocal agreement
- Named on Virginia's page only
- Form for your employer
- Form D-4A, Certificate of Nonresidence in the District of Columbia, given to your employer in the work state. Anyone who isn't a DC resident files it with the employer to establish that they aren't subject to DC income tax withholding.
- Where you likely file
- Resident return (Virginia): Your home state taxes your wages.
- Conditions
- Covers individual income tax only, not DC's Unincorporated Business Franchise Tax.
- Also know
- Your home state's page lists District of Columbia as a reciprocal agreement partner.
- Form D-4A treats you as a nonresident when your permanent residence is outside DC all year and you don't reside in DC 183 days or more in the year. The form we opened is revised 02/2015.
- The D-4A doesn't name partner states; it covers every nonresident. Maryland and Virginia list DC among their reciprocal agreements.
In the official words
"If you are not a resident of DC you must file a Form D-4A"
DC Office of Tax and Revenue: Form D-4A, Certificate of Nonresidence in the District of Columbia
"with your employer to establish that you are not subject to DC income tax withholding."
DC Office of Tax and Revenue: Form D-4A, Certificate of Nonresidence in the District of Columbia
"Virginia has reciprocity with District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia."
Virginia Tax: Reciprocity
This is a starting point, not a tax calculation. Check with a tax professional for your situation. More: Virginia reciprocity page · District of Columbia reciprocity page
Reading the answer
"Yes: a reciprocal agreement applies" means both states' revenue pages name each other. Your wages are then taxed at home, and the form shown tells the work-state employer not to withhold for its state. "No reciprocal agreement" is the common case: the work state taxes what you earn there, and your home state's credit for taxes paid to other states keeps the same pay from being fully taxed twice.
The full list of pairs and forms is on the reciprocity agreements by state page.
General information, not tax advice. Checked November 2026 against the official state pages quoted in each answer. Agreements, forms and thresholds change, and your own facts (where you lived, where you worked each day, other income) decide the answer; check with a tax professional for your situation. MCC Solutions is not a CPA firm and is not affiliated with any tax agency.
Questions about the checker
What counts as my home state?
The state where you're a resident for income tax, usually where you live and plan to stay. Several agreements add a test: Maryland's and Virginia's look at days present and whether you keep a home in the work state, Minnesota's asks that you return home at least once a month, and Kentucky's doesn't apply if you live in Kentucky more than 183 days.
Which state is my work state if I work from home?
Usually the state where you physically do the work. A few states treat remote days as days at the employer's office when you work remotely for your own convenience; New York, Nebraska and Delaware describe this, and New Jersey and Connecticut apply theirs to residents of states with a similar rule.
Why does it say 'where you likely file'?
Because the right returns depend on facts the checker doesn't see: other income from the work state, a move during the year, days in each state, and local taxes. It shows the usual returns for wages under the two states' rules.
What if I work in three or more states?
Run the checker once for each work state with your home state. Keep a day-by-day log of where you worked; nonresident returns and convenience rules are argued from days.
Does the checker store what I pick?
No. The two states travel in the page address only, so a link such as ?home=nj&work=pa opens the same answer, and it works without JavaScript.