--- title: "Virginia Tax Reciprocity: Form VA-4 Explained | MCC" description: "Virginia income tax reciprocity with DC, KY, MD, PA and WV: who files Form VA-4, the conditions and where commuters file, from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-virginia" --- Reciprocity · Virginia # Virginia income tax reciprocity Who can skip Virginia withholding, the certificate the employer needs, and what Virginia Department of Taxation 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.** Virginia has reciprocal agreements with District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. A resident of one of them who works here gives the employer Form VA-4 and pays income tax on covered wages at home. ## Virginia at a glance Income tax on wages Yes Agreements named District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia What's covered Wage or salary income, under the conditions for each state. Employee form Form VA-4 Nonresidents Withheld from unless an agreement or exemption applies Resident credit Stated Convenience rule Not stated on the pages we read Agency Virginia Department of Taxation ## Virginia's agreement partners | Partner | Other side | Their form | Conditions | Check | | --- | --- | --- | --- | --- | | [District of Columbia](/bookkeeping/state-tax-reciprocity-district-of-columbia) | Its form covers all nonresidents | D-4A | Covers individual income tax only, not DC's Unincorporated Business Franchise Tax. Virginia's employer guide says Kentucky and DC residents aren't subject to Virginia withholding "if the employees commute daily to a place of employment in Virginia." | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=dc&work=va) | | [Kentucky](/bookkeeping/state-tax-reciprocity-kentucky) | Names this state too | 42A809 | Kentucky: only for someone who commutes to the other state every day and has only wage or salary income from it. | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=ky&work=va) | | [Maryland](/bookkeeping/state-tax-reciprocity-maryland) | Names this state too | MW507 | Present in the other state 183 days or less, no abode there, and only wage or salary income there. | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=md&work=va) | | [Pennsylvania](/bookkeeping/state-tax-reciprocity-pennsylvania) | Names this state too | REV-419 | Present in the other state 183 days or less, no abode there, and only wage or salary income there. | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=pa&work=va) | | [West Virginia](/bookkeeping/state-tax-reciprocity-west-virginia) | Names this state too | WV/IT-104NR | Present in the other state 183 days or less, no abode there, and only wage or salary income there. | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=wv&work=va) | ## The form: VA-4 Nonresidents from a reciprocity state who work in Virginia use Form VA-4 to certify the exemption, and must recertify each year. Form 763-S claims a refund of Virginia tax withheld in error. Hiring in another state? [Employer registration in Virginia, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). "Form VA-4" ## In the official words "Virginia has reciprocity with District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia." "Payments to the following nonresidents for services performed in Virginia are subject to withholding:" ## Credit for tax paid to other states Residents claim the credit on Schedule OSC. Exceptions: no credit for income from a state with no income tax; no credit on the Virginia return for tax paid to Arizona, California or Oregon (claimed on that state's nonresident return instead); none for DC when reciprocity exempts you there. ## Days and thresholds Virginia's employer guide lists residents of non-reciprocity neighbors (Tennessee and North Carolina) and residents of other states working in Virginia on a temporary basis among the nonresidents whose Virginia pay is subject to withholding; it states no short-stay exception. ## Worth knowing - Virginia residents working in a reciprocity state should ask the employer to withhold Virginia tax; if it won't, ask for no withholding and make Virginia estimated payments. **Not confirmed on the pages we read:** a convenience of the employer rule. ## Official sources - [Virginia Tax: Reciprocity](https://www.tax.virginia.gov/reciprocity) (checked November 2026) - [Virginia Tax: Credit for Taxes Paid to Another State](https://www.tax.virginia.gov/credit-for-taxes-paid-to-another-state) (checked November 2026) - [Virginia Tax: Income Tax Withholding Guide for Employers (Rev. 10/26)](https://www.tax.virginia.gov/sites/default/files/vatax-pdf/employer-withholding-instructions.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 Virginia **Which states have a reciprocal agreement with Virginia?** District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. Virginia's page puts it this way: "Virginia has reciprocity with District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia." **Which form does a nonresident give a Virginia employer?** Form VA-4. Nonresidents from a reciprocity state who work in Virginia use Form VA-4 to certify the exemption, and must recertify each year. Form 763-S claims a refund of Virginia tax withheld in error. **Are there conditions on the Virginia agreements?** Kentucky: Kentucky: only for someone who commutes to the other state every day and has only wage or salary income from it. Maryland: Present in the other state 183 days or less, no abode there, and only wage or salary income there. Pennsylvania: Present in the other state 183 days or less, no abode there, and only wage or salary income there. West Virginia: Present in the other state 183 days or less, no abode there, and only wage or salary income there. District of Columbia: Covers individual income tax only, not DC's Unincorporated Business Franchise Tax. Virginia's employer guide says Kentucky and DC residents aren't subject to Virginia withholding "if the employees commute daily to a place of employment in Virginia." **Does Virginia withhold from nonresidents from other states?** Yes, unless an agreement or exemption applies. The official wording: "Payments to the following nonresidents for services performed in Virginia are subject to withholding." **Do Virginia residents get credit for tax paid to another state?** Residents claim the credit on Schedule OSC. Exceptions: no credit for income from a state with no income tax; no credit on the Virginia return for tax paid to Arizona, California or Oregon (claimed on that state's nonresident return instead); none for DC when reciprocity exempts you there. **Is there a days-in-state rule for Virginia withholding?** Virginia's employer guide lists residents of non-reciprocity neighbors (Tennessee and North Carolina) and residents of other states working in Virginia on a temporary basis among the nonresidents whose Virginia pay is subject to withholding; it states no short-stay exception. 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) · [Pennsylvania](/bookkeeping/state-tax-reciprocity-pennsylvania) · [West Virginia](/bookkeeping/state-tax-reciprocity-west-virginia) 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 Virginia 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. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Payroll in more than one state? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)