{
 "dataset": "reciprocity",
 "title": "State income tax reciprocity agreements",
 "description": "Which states have income tax reciprocity agreements with which partners, the exemption forms employees file and how nonresident wages are taxed, as open data.",
 "url": "https://mcc-solutionsnj.com/data/reciprocity",
 "publisher": "MCC Solutions",
 "license": {
  "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
  "url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Credit \"MCC Solutions\" and link to https://mcc-solutionsnj.com/data/reciprocity"
 },
 "checked": "2026-11",
 "row_count": 51,
 "accuracy": "Facts come from official government pages as they read on the checked date. Anything not confirmed there is null and named in the row's unconfirmed list. General information, not legal or tax advice; MCC Solutions is not a law firm and we are not lawyers.",
 "fields": [
  {
   "name": "jurisdiction_code",
   "type": "string",
   "meaning": "Two-letter postal code of the state or DC."
  },
  {
   "name": "jurisdiction",
   "type": "string",
   "meaning": "State name (or District of Columbia)."
  },
  {
   "name": "agency",
   "type": "string",
   "meaning": "State revenue agency. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "income_tax",
   "type": "boolean",
   "meaning": "Whether the state taxes wages."
  },
  {
   "name": "partners",
   "type": "array of strings",
   "meaning": "Lower-case codes of states it has a reciprocal agreement with."
  },
  {
   "name": "partners_wording",
   "type": "string (free text)",
   "meaning": "The official source's own words on its agreements. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "covers",
   "type": "string (free text)",
   "meaning": "What income the agreements cover. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "conditions",
   "type": "array of objects",
   "meaning": "Conditions on an agreement: with (partner code or all), text."
  },
  {
   "name": "exemption_form.code",
   "type": "string",
   "meaning": "Form number an employee files to stop withholding."
  },
  {
   "name": "exemption_form.title",
   "type": "string",
   "meaning": "Name of that form. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "exemption_form.for",
   "type": "array of strings",
   "meaning": "Codes of states whose residents may use it."
  },
  {
   "name": "exemption_form.use",
   "type": "string (free text)",
   "meaning": "Who uses the form, in plain English. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "exemption_form.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "nonresident_tax",
   "type": "boolean",
   "meaning": "Whether the state taxes nonresidents on wages earned there."
  },
  {
   "name": "nonresident_wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "credit",
   "type": "boolean",
   "meaning": "Whether residents get a credit for tax paid to another state."
  },
  {
   "name": "credit_text",
   "type": "string (free text)",
   "meaning": "Detail on that credit. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "convenience.text",
   "type": "string (free text)",
   "meaning": "\"Convenience of the employer\" rule, where the state has one. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "threshold.text",
   "type": "string (free text)",
   "meaning": "Day or income threshold before nonresidents owe tax. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "notes",
   "type": "array of strings",
   "meaning": "Other points from the official source. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "unconfirmed",
   "type": "array of strings",
   "meaning": "Fields the official sources read did not confirm for this row. Those values are null."
  },
  {
   "name": "source_urls",
   "type": "array of strings",
   "meaning": "Links to the official sources (all of them for jurisdictions with their own page; the main linked source for the others)."
  },
  {
   "name": "checked",
   "type": "date (YYYY-MM-DD)",
   "meaning": "When the row's sources were opened (YYYY-MM or YYYY-MM-DD). A row with no official source carries the date of the check that found none."
  },
  {
   "name": "page_url",
   "type": "string (URL)",
   "meaning": "The page on mcc-solutionsnj.com that explains this row."
  }
 ],
 "rows": [
  {
   "jurisdiction_code": "AL",
   "jurisdiction": "Alabama",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.revenue.alabama.gov/faqs/what-are-the-w-2-form-filing-requirements"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "AK",
   "jurisdiction": "Alaska",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "AZ",
   "jurisdiction": "Arizona",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": "WEC",
   "exemption_form.for": [
    "ca",
    "in",
    "or",
    "va"
   ],
   "nonresident_tax": true,
   "credit": null,
   "unconfirmed": [
    "credit",
    "convenience"
   ],
   "source_urls": [
    "https://azdor.gov/sites/default/files/document/FORMS_WITHHOLDING_2026_WECi.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "AR",
   "jurisdiction": "Arkansas",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/due-dates/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "CA",
   "jurisdiction": "California",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.ftb.ca.gov/file/personal/credits/other-state-tax-credit.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "CO",
   "jurisdiction": "Colorado",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://tax.colorado.gov/annual-reconciliation-faq"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "CT",
   "jurisdiction": "Connecticut",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": null,
   "unconfirmed": [
    "credit"
   ],
   "source_urls": [
    "https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-1.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "DE",
   "jurisdiction": "Delaware",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": null,
   "unconfirmed": [
    "credit",
    "threshold"
   ],
   "source_urls": [
    "https://revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "DC",
   "jurisdiction": "District of Columbia",
   "agency": "DC Office of Tax and Revenue",
   "income_tax": true,
   "partners": [],
   "partners_wording": null,
   "covers": null,
   "conditions": [],
   "exemption_form.code": "D-4A",
   "exemption_form.title": "Certificate of Nonresidence in the District of Columbia",
   "exemption_form.for": [
    "all"
   ],
   "exemption_form.use": "Anyone who isn't a DC resident files it with the employer to establish that they aren't subject to DC income tax withholding.",
   "exemption_form.wording": "If you are not a resident of DC you must file a Form D-4A",
   "nonresident_tax": false,
   "nonresident_wording": "with your employer to establish that you are not subject to DC income tax withholding.",
   "credit": true,
   "credit_text": "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.",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "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."
   ],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/48019_2015_D-4A.pdf",
    "https://otr.cfo.dc.gov/page/individual-filings-faqs",
    "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf",
    "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D40B_121824.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-district-of-columbia"
  },
  {
   "jurisdiction_code": "FL",
   "jurisdiction": "Florida",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "GA",
   "jurisdiction": "Georgia",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [
    "convenience"
   ],
   "source_urls": [
    "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-september-2026/download"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "HI",
   "jurisdiction": "Hawaii",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": null,
   "unconfirmed": [
    "credit",
    "convenience"
   ],
   "source_urls": [
    "https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "ID",
   "jurisdiction": "Idaho",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://tax.idaho.gov/taxes/income-tax/withholding/withholding-filing/filing-information-returns-1099s-w-2s"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "IL",
   "jurisdiction": "Illinois",
   "agency": "Illinois Department of Revenue",
   "income_tax": true,
   "partners": [
    "ia",
    "ky",
    "mi",
    "wi"
   ],
   "partners_wording": "compensation paid to residents of Iowa, Kentucky, Michigan, and Wisconsin",
   "covers": "Compensation paid to residents of the four states.",
   "conditions": [],
   "exemption_form.code": "IL-W-5-NR",
   "exemption_form.title": "Employee's Statement of Nonresidence in Illinois",
   "exemption_form.for": [
    "ia",
    "ky",
    "mi",
    "wi"
   ],
   "exemption_form.use": "A resident of Iowa, Kentucky, Michigan or Wisconsin completes it to be exempt from Illinois withholding. Without it, the employer must withhold Illinois tax.",
   "exemption_form.wording": "To be exempt from Illinois Income Tax withholding requirements you must complete Form IL-W-5-NR.",
   "nonresident_tax": true,
   "nonresident_wording": "If your employee does not complete this form, you must withhold Illinois Income Tax.",
   "credit": true,
   "credit_text": "An Illinois resident can claim a credit for tax paid to another state on Schedule CR, Credit for Tax Paid to Other States. Wages from Iowa, Kentucky, Michigan or Wisconsin employers fall under the reciprocal agreements: those states don't tax them, and Illinois does.",
   "convenience.text": null,
   "threshold.text": "Illinois Publication 130 ties nonresident compensation to performing significant service in Illinois for more than 30 working days (Form IL-W-6 is for nonresidents working in Illinois more than 30 working days in the year).",
   "notes": [],
   "unconfirmed": [
    "convenience"
   ],
   "source_urls": [
    "https://tax.illinois.gov/research/publications/pubs/who-is-required-to-withhold-illinois-income-tax/withholding-illinois-income-tax-for-my-employees.html",
    "https://tax.illinois.gov/questionsandanswers/answer.806.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-illinois"
  },
  {
   "jurisdiction_code": "IN",
   "jurisdiction": "Indiana",
   "agency": "Indiana Department of Revenue",
   "income_tax": true,
   "partners": [
    "ky",
    "mi",
    "oh",
    "pa",
    "wi"
   ],
   "partners_wording": "Indiana has established reciprocity agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin",
   "covers": "Salaries, wages, tips and commissions.",
   "conditions": [
    {
     "with": "all",
     "text": "The agreements don't cover Indiana local (county) income taxes: residents of reciprocal states are subject to local income tax in the same manner as residents of nonreciprocal states."
    }
   ],
   "exemption_form.code": "WH-47",
   "exemption_form.title": "Certificate of Residence",
   "exemption_form.for": [
    "ky",
    "mi",
    "oh",
    "pa",
    "wi"
   ],
   "exemption_form.use": "Filed with and held by the employer, not sent to the Department. It certifies residence in a reciprocal state so state income tax isn't withheld.",
   "exemption_form.wording": "Do not send this form to the Indiana Department of Revenue — it is to be filed with and held by the employer.",
   "nonresident_tax": true,
   "nonresident_wording": "except for legal residents of states complying with Indiana's reciprocity statute, IC 6-3-5-1.",
   "credit": null,
   "credit_text": null,
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "Indiana residents who work in states with reciprocity \"will receive identical treatment from those states.\""
   ],
   "unconfirmed": [
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.in.gov/dor/files/ib33.pdf",
    "https://forms.in.gov/download.aspx?id=2419"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-indiana"
  },
  {
   "jurisdiction_code": "IA",
   "jurisdiction": "Iowa",
   "income_tax": true,
   "partners": [
    "il"
   ],
   "conditions": [],
   "exemption_form.code": "44-016",
   "exemption_form.for": [
    "il"
   ],
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/iowa-illinois-reciprocal-agreement"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "KS",
   "jurisdiction": "Kansas",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.ksrevenue.gov/pdf/W21099FilingRequirements.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "KY",
   "jurisdiction": "Kentucky",
   "agency": "Kentucky Department of Revenue",
   "income_tax": true,
   "partners": [
    "il",
    "in",
    "mi",
    "oh",
    "va",
    "wv",
    "wi"
   ],
   "partners_wording": "Kentucky has reciprocal agreements with specific states.",
   "covers": "Illinois and West Virginia: wages and salaries. Indiana: wages, salaries and commissions. Michigan and Wisconsin: income from personal services. Ohio: wages and salaries. Virginia: salaries and wages, commuting daily.",
   "conditions": [
    {
     "with": "all",
     "text": "Reciprocity doesn't apply to someone who lives in Kentucky more than 183 days during the tax year. Gambling income and K-1 distributive share income aren't covered."
    },
    {
     "with": "va",
     "text": "Virginia residents must commute daily to the job in Kentucky."
    },
    {
     "with": "oh",
     "text": "Not for an Ohio resident who is a 20 percent or greater direct or indirect equity investor in an S corporation, for wages from that S corporation."
    }
   ],
   "exemption_form.code": "42A809",
   "exemption_form.title": "Certificate of Nonresidence",
   "exemption_form.for": [
    "il",
    "in",
    "mi",
    "oh",
    "va",
    "wv",
    "wi"
   ],
   "exemption_form.use": "Filed with the employer so future wages are exempt from Kentucky withholding. A qualifying nonresident with Kentucky tax already withheld and no other Kentucky income files Form 740-NP-R to get a refund.",
   "exemption_form.wording": "Form 42A809, Certificate of Nonresidence",
   "nonresident_tax": true,
   "nonresident_wording": "The wages paid to nonresidents of Kentucky are subject to withholding",
   "credit": true,
   "credit_text": "\"The taxpayer claiming the credit must be a Kentucky resident.\" The income must come from outside Kentucky, the tax must actually be paid to the other state, and the credit is limited to the Kentucky tax on that income or the tax paid, whichever is less.",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://revenue.ky.gov/Forms/740-NP%20Packet%20Instructions%20(2025).pdf",
    "https://revenue.ky.gov/Forms/42A809.pdf",
    "https://revenue.ky.gov/DOR%20Training%20Materials/KY-TAM-18-03%20Credit%20for%20Income%20Tax%20Paid%20to%20Another%20State%20FINAL%20(UPDATED%20HYPERLINKS).pdf",
    "https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2018.010.%20Employers%20required%20to%20withhold.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-kentucky"
  },
  {
   "jurisdiction_code": "LA",
   "jurisdiction": "Louisiana",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://dam.ldr.la.gov/taxforms/L3-1203%20WEB-BC-1-25%20F.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "ME",
   "jurisdiction": "Maine",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.maine.gov/REVENUE/faq/income_wh_faq.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "MD",
   "jurisdiction": "Maryland",
   "agency": "Comptroller of Maryland",
   "income_tax": true,
   "partners": [
    "pa",
    "va",
    "wv",
    "dc"
   ],
   "partners_wording": "Maryland has written reciprocal agreements with Pennsylvania, Virginia, West Virginia and the District of Columbia.",
   "covers": "Wages, salary and other compensation for personal services.",
   "conditions": [
    {
     "with": "pa",
     "text": "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."
    },
    {
     "with": "va",
     "text": "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."
    },
    {
     "with": "dc",
     "text": "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."
    },
    {
     "with": "wv",
     "text": "The West Virginia agreement applies regardless of how long the nonresident keeps a place of abode or is present in the other state."
    }
   ],
   "exemption_form.code": "MW507",
   "exemption_form.title": "Employee's Maryland Withholding Exemption Certificate",
   "exemption_form.for": [
    "pa",
    "va",
    "wv",
    "dc"
   ],
   "exemption_form.use": "The employee certifies on Form MW507 that they live in one of the reciprocal jurisdictions listed on the form.",
   "exemption_form.wording": "the employee certifies that he resides within one of the reciprocal states listed on the form.",
   "nonresident_tax": true,
   "nonresident_wording": "have no written reciprocal income tax agreement with this state are subject to Maryland tax",
   "credit": true,
   "credit_text": "Form 502LC is Maryland's State and Local Tax Credit for Income Taxes Paid to Other States and Localities, for \"a Maryland resident (including a resident fiduciary)\" who paid income tax to another state. The copy we could open says it replaced the credit calculation for tax years 2012-2014; check the current Maryland resident instructions.",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "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."
   ],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/administrative-releases/income-and-estate-tax/ar_it3.pdf",
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2025/Withholding-Guide.pdf",
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/misc/502LC.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-maryland"
  },
  {
   "jurisdiction_code": "MA",
   "jurisdiction": "Massachusetts",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [
    "convenience"
   ],
   "source_urls": [
    "https://www.mass.gov/info-details/learn-about-the-income-tax-paid-to-another-jurisdiction-credit"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "MI",
   "jurisdiction": "Michigan",
   "agency": "Michigan Department of Treasury",
   "income_tax": true,
   "partners": [
    "il",
    "in",
    "ky",
    "mn",
    "oh",
    "wi"
   ],
   "partners_wording": "Residents of reciprocal states (Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin) working in Michigan,",
   "covers": "Salaries and wages.",
   "conditions": [],
   "exemption_form.code": "MI-W4",
   "exemption_form.title": "Withholding Exemption Certificate",
   "exemption_form.for": [
    "il",
    "in",
    "ky",
    "mn",
    "oh",
    "wi"
   ],
   "exemption_form.use": "Every Michigan employer gets an MI-W4 from each employee; the federal W-4 can't replace it. Treasury doesn't furnish separate nonresidency certificates, so the employer may use its own form or a letter from the employee as its authority not to withhold.",
   "exemption_form.wording": "Every employer must obtain a Withholding Exemption Certificate (Form MI-W4) from each employee.",
   "nonresident_tax": true,
   "nonresident_wording": "Employers located in Michigan must withhold Michigan income tax from all compensation paid to nonresident employees",
   "credit": true,
   "credit_text": "A Michigan resident may get a non-refundable credit for tax paid to a nonreciprocal state, DC, a Canadian province, or a city outside Michigan (including a city in a reciprocal state). No credit for salaries and wages earned in a reciprocal state.",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "If a Michigan resident had a reciprocal state's tax withheld by mistake, \"it is the Michigan resident's responsibility to file a nonresident tax return with that state\" to get it back.",
    "Employers in reciprocal states may voluntarily register with Treasury to withhold Michigan tax from Michigan residents who work in their states.",
    "A nonresident, except a resident of a reciprocal state, \"is taxed on all wages earned while physically present in Michigan.\" The Treasury answer we opened states no convenience rule and no day threshold."
   ],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf",
    "https://www.michigan.gov/taxes/questions/iit/accordion/residency/are-my-wages-earned-in-another-state-taxable-in-michigan-if-i-am-a-michigan-resident-1",
    "https://www.michigan.gov/taxes/questions/iit/accordion/covid19-tele/are-wages-earned-by-a-michigan-nonresident-while-temporarily-telecommuting-from-a-location-in-michi"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-michigan"
  },
  {
   "jurisdiction_code": "MN",
   "jurisdiction": "Minnesota",
   "agency": "Minnesota Department of Revenue",
   "income_tax": true,
   "partners": [
    "mi",
    "nd"
   ],
   "partners_wording": "Minnesota has income tax reciprocity agreements with Michigan and North Dakota.",
   "covers": "Personal service income such as wages, bonuses, tips and commissions.",
   "conditions": [
    {
     "with": "all",
     "text": "The employee must return to their residence in the home state at least once a month. Form MWR is due to the employer by the later of February 28 or 30 days after starting work or changing residence."
    }
   ],
   "exemption_form.code": "MWR",
   "exemption_form.title": "Reciprocity Exemption/Affidavit of Residency",
   "exemption_form.for": [
    "mi",
    "nd"
   ],
   "exemption_form.use": "For Michigan and North Dakota residents who work in Minnesota. Employees who live in other states can't use it.",
   "exemption_form.wording": "For Michigan and North Dakota residents who work in Minnesota.",
   "nonresident_tax": true,
   "nonresident_wording": "For non-Minnesota residents, you must also allocate wages to Minnesota for work physically performed in the state.",
   "credit": null,
   "credit_text": null,
   "convenience.text": null,
   "threshold.text": null,
   "notes": [],
   "unconfirmed": [
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.revenue.state.mn.us/sites/default/files/2025-12/mwr.pdf",
    "https://revenue.state.mn.us/index.php/wage-allocation-form-w-2"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-minnesota"
  },
  {
   "jurisdiction_code": "MS",
   "jurisdiction": "Mississippi",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.dor.ms.gov/node/76"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "MO",
   "jurisdiction": "Missouri",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "MT",
   "jurisdiction": "Montana",
   "income_tax": true,
   "partners": [
    "nd"
   ],
   "conditions": [],
   "exemption_form.code": "MW-4",
   "exemption_form.for": [
    "nd"
   ],
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [
    "convenience"
   ],
   "source_urls": [
    "https://revenue.mt.gov/taxes/withholding-tax/north-dakota-reciprocity"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "NE",
   "jurisdiction": "Nebraska",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [],
   "source_urls": [
    "https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2026/2027cir_en_whole.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "NV",
   "jurisdiction": "Nevada",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "NH",
   "jurisdiction": "New Hampshire",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://revenue.nh.gov/taxes-glance/interest-dividends-tax"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "NJ",
   "jurisdiction": "New Jersey",
   "agency": "New Jersey Division of Taxation",
   "income_tax": true,
   "partners": [
    "pa"
   ],
   "partners_wording": "Compensation paid to Pennsylvania residents employed in New Jersey is not subject to New Jersey Income Tax.",
   "covers": "Compensation only. The agreement doesn't cover Philadelphia's wage tax.",
   "conditions": [
    {
     "with": "pa",
     "text": "The agreement covers compensation only. It \"does not apply to income or wage tax imposed and collected by the City of Philadelphia.\""
    }
   ],
   "exemption_form.code": "NJ-165",
   "exemption_form.title": "Employee's Certificate of Nonresidence in New Jersey",
   "exemption_form.for": [
    "pa"
   ],
   "exemption_form.use": "A Pennsylvania resident working in New Jersey files it with the employer to stop New Jersey withholding.",
   "exemption_form.wording": "file an Employee's Certificate of Nonresidence in New Jersey (Form NJ-165)",
   "nonresident_tax": true,
   "nonresident_wording": "You must withhold New Jersey tax from compensation paid to nonresident employees working in New Jersey.",
   "credit": true,
   "credit_text": "A New Jersey resident with income from sources outside New Jersey may get a credit on Schedule NJ-COJ. Under the reciprocal agreement, \"you cannot claim a credit on Schedule NJ-COJ for taxes paid to Pennsylvania on those earnings\"; Philadelphia wage tax can still count.",
   "convenience.text": "Since tax year 2023, a nonresident's pay from a New Jersey employer is sourced to New Jersey when the work is done elsewhere for the employee's own convenience, but only for residents of states that impose a similar test.",
   "threshold.text": "An employer doesn't have to withhold New Jersey tax from a New Jersey resident who works totally outside New Jersey, is subject to the other state's withholding, and has other-state withholding at least equal to New Jersey's.",
   "notes": [
    "A Pennsylvania resident who had New Jersey tax withheld \"must file a New Jersey nonresident return to get a refund\" and enclose a signed statement; a New Jersey resident with Pennsylvania tax withheld must file a Pennsylvania return to get a refund.",
    "A New Jersey resident working in Pennsylvania gives the Pennsylvania employer Form REV-419EX, Employee's Nonwithholding Application Certificate, per the Division's agreement page."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://nj.gov/treasury/taxation/njit25.shtml",
    "https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf",
    "https://www.nj.gov/treasury/taxation/njit14.shtml",
    "https://www.nj.gov/treasury/taxation/conveniencerule.shtml"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-new-jersey"
  },
  {
   "jurisdiction_code": "NM",
   "jurisdiction": "New Mexico",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2022/12/FYI-330.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "NY",
   "jurisdiction": "New York",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [
    "threshold"
   ],
   "source_urls": [
    "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "NC",
   "jurisdiction": "North Carolina",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": true,
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/credit-income-tax-paid-another-state-or-country"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "ND",
   "jurisdiction": "North Dakota",
   "agency": "North Dakota Office of State Tax Commissioner",
   "income_tax": true,
   "partners": [
    "mn",
    "mt"
   ],
   "partners_wording": "North Dakota has a reciprocal agreement with Minnesota and Montana for individual income tax purposes.",
   "covers": "Wage or salary income.",
   "conditions": [],
   "exemption_form.code": "NDW-R",
   "exemption_form.title": "Reciprocity Exemption from Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota",
   "exemption_form.for": [
    "mn",
    "mt"
   ],
   "exemption_form.use": "A qualifying Minnesota or Montana resident gives it to the North Dakota employer.",
   "exemption_form.wording": "Form NDW-R – Reciprocity Exemption from Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota.",
   "nonresident_tax": true,
   "nonresident_wording": "you are required to file a federal return and receive income from a source in North Dakota",
   "credit": true,
   "credit_text": "A North Dakota resident who paid income tax to another state, or a local jurisdiction in that state, claims the credit on Schedule ND-1CR (2022 individual income tax booklet, the latest we could open).",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "Other North Dakota income, such as rents, royalties, gambling winnings or S corporation income other than wages, can still require a North Dakota return.",
    "North Dakota's withholding page: the employee gives the employer Form NDW-R \"by February 28\", or within 30 days after starting work or changing a permanent address."
   ],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.tax.nd.gov/non-resident",
    "https://www.tax.nd.gov/business/income-tax-withholding",
    "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2022-iit/2022-individual-income-tax-booklet.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-north-dakota"
  },
  {
   "jurisdiction_code": "OH",
   "jurisdiction": "Ohio",
   "agency": "Ohio Department of Taxation",
   "income_tax": true,
   "partners": [
    "in",
    "ky",
    "mi",
    "pa",
    "wv"
   ],
   "partners_wording": "Residents of Michigan, Indiana, Kentucky, West Virginia, or Pennsylvania earning compensation for services provided in Ohio.",
   "covers": "Compensation for services provided in Ohio.",
   "conditions": [],
   "exemption_form.code": "IT 4NR",
   "exemption_form.title": "Employee's Statement of Residency in a Reciprocity State",
   "exemption_form.for": [
    "in",
    "ky",
    "mi",
    "pa",
    "wv"
   ],
   "exemption_form.use": "A resident of one of the five states gives it to the Ohio employer to show that Ohio withholding isn't required.",
   "exemption_form.wording": "Employee's Statement of Residency in a Reciprocity State",
   "nonresident_tax": true,
   "nonresident_wording": "whether a resident or nonresident, must withhold Ohio income tax",
   "credit": true,
   "credit_text": "Ohio gives residents a \"resident\" credit for income taxed in another state, and nonresidents a \"nonresident\" credit for income not earned in Ohio. \"If the income is from a state that imposes no tax, a resident will get no credit.\"",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/2026_OH_Employer_School_District_Withholding_Tax_Filing_Guidelines.pdf",
    "https://tax.ohio.gov/help-center/faqs/employer-withholding-new-employers/",
    "https://tax.ohio.gov/help-center/faqs/income-ohio-residency-and-form-it-nrc/income-ohio-residency"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-ohio"
  },
  {
   "jurisdiction_code": "OK",
   "jurisdiction": "Oklahoma",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://oklahoma.gov/tax/businesses/withholding.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "OR",
   "jurisdiction": "Oregon",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": null,
   "unconfirmed": [
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "PA",
   "jurisdiction": "Pennsylvania",
   "agency": "Pennsylvania Department of Revenue",
   "income_tax": true,
   "partners": [
    "in",
    "md",
    "nj",
    "oh",
    "va",
    "wv"
   ],
   "partners_wording": "The Commonwealth of Pennsylvania has reciprocal agreements with the states of Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia.",
   "covers": "Compensation for services performed in Pennsylvania by a resident of one of the six states.",
   "conditions": [
    {
     "with": "all",
     "text": "No Pennsylvania withholding is required when the employee files REV-419 with the Pennsylvania employer and the employer withholds and pays the tax of the employee's home state."
    }
   ],
   "exemption_form.code": "REV-419",
   "exemption_form.title": "Employee's Nonwithholding Application Certificate",
   "exemption_form.for": [
    "in",
    "md",
    "nj",
    "oh",
    "va",
    "wv"
   ],
   "exemption_form.use": "A resident of a reciprocal state working in Pennsylvania files it with the Pennsylvania employer, and the employer withholds the home state's tax instead.",
   "exemption_form.wording": "REV-419, Employee's Nonwithholding Application Certificate [PDF] is filed by the employee with the Pennsylvania employer",
   "nonresident_tax": true,
   "nonresident_wording": "unless the nonresident lives in one of the reciprocal agreement states.",
   "credit": true,
   "credit_text": "A Pennsylvania resident with non-Pennsylvania-source income taxed by both Pennsylvania and another state claims the resident credit on PA-40 Schedule G-L, with a copy of the other state's return and W-2s. \"Pennsylvania does not permit a resident credit for income taxes or wage taxes paid to another state on Pennsylvania source income,\" and taxes paid to local political subdivisions of other states don't qualify.",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "For Pennsylvania residents working in one of the six states, the employer there must withhold Pennsylvania tax if it has a requirement to withhold Pennsylvania tax; otherwise it may elect to.",
    "REV-419 is also used for Tax Forgiveness and for a service member's spouse under the SCRA.",
    "Pennsylvania's telework guidance says a nonresident who teleworks full-time from another state should treat the pay as \"non-Pennsylvania source income even if his employer is located in Pennsylvania.\" The pages we opened don't describe a convenience of the employer rule."
   ],
   "unconfirmed": [
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/income-subject-withholding-estimated-payments-penalties-interest-other-additions",
    "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-419.pdf",
    "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation",
    "https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/deductions-and-credits",
    "https://www.pa.gov/agencies/revenue/resources/tax-law-policies-bulletins-notices/telework-guidance"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-pennsylvania"
  },
  {
   "jurisdiction_code": "RI",
   "jurisdiction": "Rhode Island",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requirements_12302025.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "SC",
   "jurisdiction": "South Carolina",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://dor.sc.gov/forms-site/Forms/WH1606.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "SD",
   "jurisdiction": "South Dakota",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dor.sd.gov/individuals/taxes/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "TN",
   "jurisdiction": "Tennessee",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://revenue.support.tn.gov/hc/en-us/articles/360057595051-GEN-34-Income-Tax-Withholding"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "TX",
   "jurisdiction": "Texas",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://content.govdelivery.com/attachments/TXCOMPT/2025/12/18/file_attachments/3499192/96-1774.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "UT",
   "jurisdiction": "Utah",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": true,
   "credit": null,
   "unconfirmed": [
    "credit",
    "convenience"
   ],
   "source_urls": [
    "https://files.tax.utah.gov/tax/forms/pubs/pub-14.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "VT",
   "jurisdiction": "Vermont",
   "income_tax": true,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": null,
   "credit": null,
   "unconfirmed": [
    "nonresident_tax",
    "credit",
    "convenience"
   ],
   "source_urls": [
    "https://tax.vermont.gov/business-and-corp/withholding"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "VA",
   "jurisdiction": "Virginia",
   "agency": "Virginia Department of Taxation",
   "income_tax": true,
   "partners": [
    "dc",
    "ky",
    "md",
    "pa",
    "wv"
   ],
   "partners_wording": "Virginia has reciprocity with District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia.",
   "covers": "Wage or salary income, under the conditions for each state.",
   "conditions": [
    {
     "with": "ky",
     "text": "Kentucky: only for someone who commutes to the other state every day and has only wage or salary income from it."
    },
    {
     "with": "md",
     "text": "Present in the other state 183 days or less, no abode there, and only wage or salary income there."
    },
    {
     "with": "pa",
     "text": "Present in the other state 183 days or less, no abode there, and only wage or salary income there."
    },
    {
     "with": "wv",
     "text": "Present in the other state 183 days or less, no abode there, and only wage or salary income there."
    },
    {
     "with": "dc",
     "text": "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.\""
    }
   ],
   "exemption_form.code": "VA-4",
   "exemption_form.title": "Form VA-4",
   "exemption_form.for": [
    "dc",
    "ky",
    "md",
    "pa",
    "wv"
   ],
   "exemption_form.use": "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.",
   "exemption_form.wording": "Form VA-4",
   "nonresident_tax": true,
   "nonresident_wording": "Payments to the following nonresidents for services performed in Virginia are subject to withholding:",
   "credit": true,
   "credit_text": "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.",
   "convenience.text": null,
   "threshold.text": "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.",
   "notes": [
    "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."
   ],
   "unconfirmed": [
    "convenience"
   ],
   "source_urls": [
    "https://www.tax.virginia.gov/reciprocity",
    "https://www.tax.virginia.gov/credit-for-taxes-paid-to-another-state",
    "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/employer-withholding-instructions.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-virginia"
  },
  {
   "jurisdiction_code": "WA",
   "jurisdiction": "Washington",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dor.wa.gov/node/1061"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  },
  {
   "jurisdiction_code": "WV",
   "jurisdiction": "West Virginia",
   "agency": "West Virginia Tax Division",
   "income_tax": true,
   "partners": [
    "ky",
    "md",
    "oh",
    "pa",
    "va"
   ],
   "partners_wording": "The employee is a bona-fide resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia",
   "covers": "Wages and salaries, when that is the employee's only West Virginia income.",
   "conditions": [
    {
     "with": "all",
     "text": "Residents of the five states are exempt from West Virginia withholding when their only West Virginia income is wages or salaries."
    }
   ],
   "exemption_form.code": "WV/IT-104NR",
   "exemption_form.title": "West Virginia Certificate of Nonresidence",
   "exemption_form.for": [
    "ky",
    "md",
    "oh",
    "pa",
    "va"
   ],
   "exemption_form.use": "A resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia gives it to the employer, which can then stop West Virginia withholding. The employee must tell the employer within ten days after becoming a West Virginia resident.",
   "exemption_form.wording": "I hereby certify, under penalties provided by law, that I am not a resident of West Virginia",
   "nonresident_tax": true,
   "nonresident_wording": "an employee does not have to be a West Virginia resident for withholding of West Virginia income tax to apply.",
   "credit": true,
   "credit_text": "Residents claim the credit on Schedule E, Credit for Income Tax Paid to Another State, one schedule per state. \"You cannot claim for taxes paid to KY, MD, OH, PA or VA for withholdings from wages and salaries.\" No credit for nonresidents. (2024 IT-140 instructions.)",
   "convenience.text": null,
   "threshold.text": "A nonresident's wages can be exempt from West Virginia withholding when the employee works in West Virginia thirty days or less, works in more than one state, and isn't a professional athlete, entertainer or public figure.",
   "notes": [],
   "unconfirmed": [
    "convenience"
   ],
   "source_urls": [
    "https://tax.wv.gov/Documents/TSD/tsd381.pdf",
    "https://tax.wv.gov/Documents/Withholding/it104.pdf",
    "https://tax.wv.gov/Documents/PIT/2024/it140.PersonalIncomeTaxFormsAndInstructions.2024.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-west-virginia"
  },
  {
   "jurisdiction_code": "WI",
   "jurisdiction": "Wisconsin",
   "agency": "Wisconsin Department of Revenue",
   "income_tax": true,
   "partners": [
    "il",
    "in",
    "ky",
    "mi"
   ],
   "partners_wording": "Wisconsin has reciprocity agreements with four states: Illinois, Indiana, Kentucky, and Michigan.",
   "covers": "Income earned as an employee: wages, salaries and commissions (Indiana adds tips).",
   "conditions": [
    {
     "with": "all",
     "text": "Reciprocity applies only to income earned as an employee."
    }
   ],
   "exemption_form.code": "W-220",
   "exemption_form.title": "Nonresident Employee's Withholding Reciprocity Declaration",
   "exemption_form.for": [
    "il",
    "in",
    "ky",
    "mi"
   ],
   "exemption_form.use": "A resident of Illinois, Indiana, Kentucky or Michigan files it with the Wisconsin employer.",
   "exemption_form.wording": "Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, with their Wisconsin employers.",
   "nonresident_tax": null,
   "nonresident_wording": null,
   "credit": true,
   "credit_text": "\"Wisconsin allows a credit for the net income tax you pay to other states.\" Residents claim it on Schedule OS, Credit for Net Tax Paid to Another State, with Form 1.",
   "convenience.text": null,
   "threshold.text": null,
   "notes": [
    "For Wisconsin residents working in a reciprocal state, Publication 121 says: \"Contact your employer or the reciprocal state's department of revenue to obtain the required form.\""
   ],
   "unconfirmed": [
    "nonresident_tax",
    "convenience",
    "threshold"
   ],
   "source_urls": [
    "https://www.revenue.wi.gov/DOR%20Publications/pb121.pdf",
    "https://www.revenue.wi.gov/Pages/FAQS/pcs-work.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-wisconsin"
  },
  {
   "jurisdiction_code": "WY",
   "jurisdiction": "Wyoming",
   "income_tax": false,
   "partners": [],
   "conditions": [],
   "exemption_form.code": null,
   "exemption_form.for": null,
   "nonresident_tax": false,
   "credit": null,
   "unconfirmed": [],
   "source_urls": [
    "https://wyomingbusiness.org/?p=1222"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-agreements"
  }
 ]
}