Quick answer. 15 states have income tax reciprocity agreements, forming 30 pairs; most sit around Pennsylvania, Ohio, Kentucky and the upper Midwest. If your home and work states are a pair, you give the work-state employer one exemption form and pay income tax at home. Otherwise you usually file in both states and claim a credit at home. 9 states have no income tax on wages.
Two states in mind? The live in one state, work in another checker takes the home state and the work state and shows whether an agreement applies, the form to give your employer and where you likely file.
The agreement pairs
Each pair below is listed by at least one state's own revenue page. "Both pages" means each state names the other.
- District of Columbia⇄Maryland one page
- District of Columbia⇄Virginia one page
- Illinois⇄Kentucky both pages
- Illinois⇄Michigan both pages
- Illinois⇄Wisconsin both pages
- Indiana⇄Kentucky both pages
- Indiana⇄Michigan both pages
- Indiana⇄Ohio both pages
- Indiana⇄Pennsylvania both pages
- Indiana⇄Wisconsin both pages
- Iowa⇄Illinois both pages
- Kentucky⇄Michigan both pages
- Kentucky⇄Ohio both pages
- Kentucky⇄Virginia both pages
- Kentucky⇄West Virginia both pages
- Kentucky⇄Wisconsin both pages
- Maryland⇄Pennsylvania both pages
- Maryland⇄Virginia both pages
- Maryland⇄West Virginia both pages
- Michigan⇄Minnesota both pages
- Michigan⇄Ohio both pages
- Michigan⇄Wisconsin both pages
- Minnesota⇄North Dakota both pages
- Montana⇄North Dakota both pages
- New Jersey⇄Pennsylvania both pages
- Ohio⇄Pennsylvania both pages
- Ohio⇄West Virginia both pages
- Pennsylvania⇄Virginia both pages
- Pennsylvania⇄West Virginia both pages
- Virginia⇄West Virginia both pages
Named on one page only: District of Columbia and Maryland (listed by Maryland); District of Columbia and Virginia (listed by Virginia). DC's Form D-4A exempts every nonresident who files it, so it doesn't name partners.
Reciprocity, wage tax and employee forms in all 50 states and DC
| State | Wage tax | Agreements | Employee form | Convenience rule | Source |
|---|---|---|---|---|---|
| Alabama | Yes | None listed | None | Not stated | Official page |
| Alaska | No | None needed | None | n/a | Official page |
| Arizona | Yes | None listed | WEC | Not stated | Official page |
| Arkansas | Yes | None listed | None | Not stated | Official page |
| California | Yes | None listed | None | Not stated | Official page |
| Colorado | Yes | None listed | None | Not stated | Official page |
| Connecticut | Yes | None listed | None | Stated | Official page |
| Delaware | Yes | None listed | None | Stated | Official page |
| District of Columbia | Yes | All nonresidents (form) | D-4A | Not stated | Official page |
| Florida | No | None needed | None | n/a | Official page |
| Georgia | Yes | None listed | None | Not stated | Official page |
| Hawaii | Yes | None listed | None | Not stated | Official page |
| Idaho | Yes | None listed | None | Not stated | Official page |
| Illinois | Yes | IA, KY, MI, WI | IL-W-5-NR | Not stated | Official page |
| Indiana | Yes | KY, MI, OH, PA, WI | WH-47 | Not stated | Official page |
| Iowa | Yes | IL | 44-016 | Not stated | Official page |
| Kansas | Yes | None listed | None | Not stated | Official page |
| Kentucky | Yes | IL, IN, MI, OH, VA, WV, WI | 42A809 | Not stated | Official page |
| Louisiana | Yes | None listed | None | Not stated | Official page |
| Maine | Yes | None listed | None | Not stated | Official page |
| Maryland | Yes | PA, VA, WV, DC | MW507 | Not stated | Official page |
| Massachusetts | Yes | None listed | None | Not stated | Official page |
| Michigan | Yes | IL, IN, KY, MN, OH, WI | MI-W4 | Not stated | Official page |
| Minnesota | Yes | MI, ND | MWR | Not stated | Official page |
| Mississippi | Yes | None listed | None | Not stated | Official page |
| Missouri | Yes | None listed | None | Not stated | Official page |
| Montana | Yes | ND | MW-4 | Not stated | Official page |
| Nebraska | Yes | None listed | None | Stated | Official page |
| Nevada | No | None needed | None | n/a | Official page |
| New Hampshire | No | None needed | None | n/a | Official page |
| New Jersey | Yes | PA | NJ-165 | Stated | Official page |
| New Mexico | Yes | None listed | None | Not stated | Official page |
| New York | Yes | None listed | None | Stated | Official page |
| North Carolina | Yes | None listed | None | Not stated | Official page |
| North Dakota | Yes | MN, MT | NDW-R | Not stated | Official page |
| Ohio | Yes | IN, KY, MI, PA, WV | IT 4NR | Not stated | Official page |
| Oklahoma | Yes | None listed | None | Not stated | Official page |
| Oregon | Yes | None listed | None | Not stated | Official page |
| Pennsylvania | Yes | IN, MD, NJ, OH, VA, WV | REV-419 | Not stated | Official page |
| Rhode Island | Yes | None listed | None | Not stated | Official page |
| South Carolina | Yes | None listed | None | Not stated | Official page |
| South Dakota | No | None needed | None | n/a | Official page |
| Tennessee | No | None needed | None | n/a | Official page |
| Texas | No | None needed | None | n/a | Official page |
| Utah | Yes | None listed | None | Not stated | Official page |
| Vermont | Yes | None listed | None | Not stated | Official page |
| Virginia | Yes | DC, KY, MD, PA, WV | VA-4 | Not stated | Official page |
| Washington | No | None needed | None | n/a | Official page |
| West Virginia | Yes | KY, MD, OH, PA, VA | WV/IT-104NR | Not stated | Official page |
| Wisconsin | Yes | IL, IN, KY, MI | W-220 | Not stated | Official page |
| Wyoming | No | None needed | None | n/a | Official page |
How to use an agreement
Give the employer the work state's certificate when you start, and again when the form says to recertify (Virginia asks each year). Keep a copy. If tax for the work state was withheld before the form was on file, a nonresident return there gets it back; New Jersey and Michigan both say so on their pages. Arizona's Form WEC works differently: it lets residents of California, Indiana, Oregon and Virginia skip Arizona withholding when they can claim a credit, and it isn't a reciprocal agreement.
When there's no agreement
Most pairs of states have none, including New Jersey and New York. Then the work state taxes the wages earned there and withholds for them, often after a day or dollar threshold (Connecticut 15 days, Nebraska seven employment duty days, Utah 20 days, Hawaii 60 days, Georgia 5% or $5,000), and the home state gives a credit. Remote days can still count as work-state days under a convenience of the employer rule.
General information, not tax advice. Checked November 2026 against each state's revenue department pages, linked in the table. 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.
Common questions
Which states have income tax reciprocity agreements?
On the official pages we opened, 15 states name at least one partner: Illinois, Indiana, Iowa, Kentucky, Maryland, Michigan, Minnesota, Montana, New Jersey, North Dakota, Ohio, Pennsylvania, Virginia, West Virginia, Wisconsin. That makes 30 pairs, 28 of them named on both states' pages. DC's Form D-4A covers every nonresident instead of naming partners.
What does a reciprocal agreement actually do?
It lets a commuter pay income tax on covered wages to the state where they live, not the state where they work. The employee gives the employer in the work state an exemption certificate, and the employer withholds the home state's tax (or none). Agreements usually cover wages only; other income from the work state can still be taxed there.
Which form do I give my employer?
The work state's own certificate: WEC (AZ), D-4A (DC), IL-W-5-NR (IL), WH-47 (IN), 44-016 (IA), 42A809 (KY), MW507 (MD), MI-W4 (MI), MWR (MN), MW-4 (MT), NJ-165 (NJ), NDW-R (ND), IT 4NR (OH), REV-419 (PA), VA-4 (VA), WV/IT-104NR (WV), W-220 (WI). Each state page here has the form's full title and the official wording. Without it on file, the employer generally has to withhold for the work state.
What if my two states don't have an agreement?
Then the work state can tax the wages you earn there, and your home state taxes you as a resident and usually gives a credit for the other state's tax. On the pages we opened, 9 states describe that credit: California, Illinois, Massachusetts, Michigan, New Jersey, New York, North Carolina, Ohio, Virginia. Expect two returns: a nonresident return in the work state and a resident return at home.
What is the convenience of the employer rule?
It treats days you work from home in another state as days worked at the employer's office, when you work remotely for your own convenience. States whose official pages we opened describe a rule like this: Connecticut, Delaware, Nebraska, New Jersey, New York. New Jersey and Connecticut apply theirs to residents of states that have a similar test.
Do the agreements cover city and county taxes?
Not on the pages we read. Indiana says its reciprocity agreements don't cover Indiana local income taxes, and New Jersey says the Pennsylvania agreement doesn't apply to Philadelphia's wage tax. Check local taxes separately.
Related: Reciprocity agreements by state · Live in one state, work in another · New Jersey resident with a New York job and the NJ-NY Two-State Worker Kit · State 1099 and W-2 filing · New hire reporting by state