Short answer. Maryland has reciprocal agreements with Pennsylvania, Virginia, West Virginia and District of Columbia. A resident of one of them who works here gives the employer Form MW507 and pays income tax on covered wages at home.
Maryland at a glance
- Income tax on wages
- Yes
- Agreements named
- Pennsylvania, Virginia, West Virginia and District of Columbia
- What's covered
- Wages, salary and other compensation for personal services.
- Employee form
- Form MW507, Employee's Maryland Withholding Exemption Certificate
- Nonresidents
- Withheld from unless an agreement or exemption applies
- Resident credit
- Not confirmed
- Convenience rule
- Not stated on the pages we read
- Agency
- Comptroller of Maryland
Maryland's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Pennsylvania | Names this state too | REV-419 | The agreement doesn't apply to someone who keeps a place of abode in the other state for more than six months of the year and is physically present there 183 days or more. | Live there, work here |
| Virginia | Names this state too | VA-4 | The agreement doesn't apply to someone who keeps a place of abode in the other state for more than six months of the year and is physically present there 183 days or more. | Live there, work here |
| West Virginia | Names this state too | WV/IT-104NR | The West Virginia agreement applies regardless of how long the nonresident keeps a place of abode or is present in the other state. | Live there, work here |
| District of Columbia | Its form covers all nonresidents | D-4A | The agreement doesn't apply to someone who keeps a place of abode in the other jurisdiction for more than six months of the year and is physically present there 183 days or more. | Live there, work here |
The form: MW507
Employee's Maryland Withholding Exemption Certificate. The employee certifies on Form MW507 that they live in one of the reciprocal jurisdictions listed on the form.
"the employee certifies that he resides within one of the reciprocal states listed on the form."
In the official words
"Maryland has written reciprocal agreements with Pennsylvania, Virginia, West Virginia and the District of Columbia."
"have no written reciprocal income tax agreement with this state are subject to Maryland tax"
Worth knowing
- Maryland's guide says to use the special nonresident rate for a resident of a nonreciprocal state: "use the Nonresident rate, which includes no local tax" "but does include the Special 2.25% Nonresident rate."
- Administrative Release No. 3: a nonresident whose only Maryland income is covered wages doesn't need to file a Maryland return.
Not confirmed on the pages we read: the resident credit for other states' tax, a convenience of the employer rule, a days-in-state threshold.
Official sources
- Comptroller of Maryland: Income Tax Administrative Release No. 3, reciprocal income tax agreements (checked November 2026)
- Comptroller of Maryland: Maryland Employer Withholding Guide (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 Maryland
Which states have a reciprocal agreement with Maryland?
Pennsylvania, Virginia, West Virginia and District of Columbia. Maryland's page puts it this way: "Maryland has written reciprocal agreements with Pennsylvania, Virginia, West Virginia and the District of Columbia."
Which form does a nonresident give a Maryland employer?
Form MW507, Employee's Maryland Withholding Exemption Certificate. The employee certifies on Form MW507 that they live in one of the reciprocal jurisdictions listed on the form.
Are there conditions on the Maryland agreements?
Pennsylvania: The agreement doesn't apply to someone who keeps a place of abode in the other state for more than six months of the year and is physically present there 183 days or more. Virginia: The agreement doesn't apply to someone who keeps a place of abode in the other state for more than six months of the year and is physically present there 183 days or more. District of Columbia: The agreement doesn't apply to someone who keeps a place of abode in the other jurisdiction for more than six months of the year and is physically present there 183 days or more. West Virginia: The West Virginia agreement applies regardless of how long the nonresident keeps a place of abode or is present in the other state.
Does Maryland withhold from nonresidents from other states?
Yes, unless an agreement or exemption applies. The official wording: "have no written reciprocal income tax agreement with this state are subject to Maryland tax."
All states: reciprocity agreements by state · Live in one state, work in another · Kentucky · Michigan