--- title: "DC Tax Reciprocity: Form D-4A Explained | MCC Solutions" description: "District of Columbia and commuters: Form D-4A, who it covers, and how nonresident withholding works, from the official pages." url: "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-district-of-columbia" --- Reciprocity · District of Columbia # District of Columbia income tax reciprocity Who can skip DC withholding, the certificate the employer needs, and what DC Office of Tax and Revenue says about commuters and remote days. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **Short answer.** District of Columbia doesn't list partner states. Its Form D-4A lets any nonresident tell the employer not to withhold: Anyone who isn't a DC resident files it with the employer to establish that they aren't subject to DC income tax withholding. ## District of Columbia at a glance Income tax on wages Yes Agreements named None on its own page Employee form Form D-4A, Certificate of Nonresidence in the District of Columbia Nonresidents Not withheld from with the form on file Resident credit Stated Convenience rule Not stated on the pages we read Agency DC Office of Tax and Revenue Also named by: Maryland and Virginia, whose pages list this jurisdiction as a partner. ## The form: D-4A Certificate of Nonresidence in the District of Columbia. Anyone who isn't a DC resident files it with the employer to establish that they aren't subject to DC income tax withholding. Hiring in another state? [Employer registration in District of Columbia, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). "If you are not a resident of DC you must file a Form D-4A" ## In the official words "with your employer to establish that you are not subject to DC income tax withholding." ## Credit for tax paid to other states DC domiciliary taxpayers can claim a credit for individual income tax paid to other states on Schedule U (Calculation K); "The credit is limited to the rate of tax charged in the District." From the 2022 D-40 instructions, the latest booklet we could open. ## Worth knowing - 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. - A nonresident with DC tax withheld gets it back on Form D-40B, Non-Resident Request for Refund. The 2024 D-40B defines a nonresident as anyone whose permanent home was outside DC all year and who did not keep a place of abode in DC for 183 days or more. **Not confirmed on the pages we read:** a convenience of the employer rule, a days-in-state threshold. ## Official sources - [DC Office of Tax and Revenue: Form D-4A, Certificate of Nonresidence in the District of Columbia](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/48019_2015_D-4A.pdf) (checked November 2026) - [DC Office of Tax and Revenue: Individual Filings FAQs](https://otr.cfo.dc.gov/page/individual-filings-faqs) (checked November 2026) - [DC Office of Tax and Revenue: 2022 D-40 Individual Income Tax Forms and Instructions](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf) (checked November 2026) - [DC Office of Tax and Revenue: 2024 Form D-40B, Nonresident Request for Refund](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40B_121824.pdf) (checked November 2026) General information, not tax advice. Checked November 2026 against the official pages listed above. 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 District of Columbia **Which form does a nonresident give a District of Columbia employer?** Form D-4A, Certificate of Nonresidence in the District of Columbia. Anyone who isn't a DC resident files it with the employer to establish that they aren't subject to DC income tax withholding. **Does District of Columbia tax commuters who live elsewhere?** Not on wages, for a nonresident who files the form. The official wording: "with your employer to establish that you are not subject to DC income tax withholding." **Do District of Columbia residents get credit for tax paid to another state?** DC domiciliary taxpayers can claim a credit for individual income tax paid to other states on Schedule U (Calculation K); "The credit is limited to the rate of tax charged in the District." From the 2022 D-40 instructions, the latest booklet we could open. **Which states list District of Columbia as a reciprocity partner?** Maryland and Virginia. Their pages name the area even though the area's own form doesn't list partner states. All states: [reciprocity agreements by state](/bookkeeping/state-tax-reciprocity-agreements) · [Live in one state, work in another](/bookkeeping/live-in-one-state-work-in-another-checker) · [Illinois](/bookkeeping/state-tax-reciprocity-illinois) Working across a state line? ## Multi-State Worker Tax Organizer Log every workday by state, total the days, and flag whether your home and work states have an agreement, with a area checklist of the forms to give your employer. [Get the organizer ($15)](/toolkits/multi-state-worker-tax-organizer) [Free sample](/toolkits/multi-state-worker-tax-organizer#free-starter)14-day full refund Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. 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