--- title: "State Tax Reciprocity Open Dataset (CSV, JSON) | MCC" 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" --- Open data · CC BY 4.0 # State tax reciprocity agreements: open dataset State income tax reciprocity agreements for 51 jurisdictions as a documented CSV and JSON file, free to reuse with a credit link. Sources checked November 2026. - **51**jurisdictions - **25**fields - **November 2026**sources checked - **320**confirmed values - **67**unconfirmed items [Download CSV](/data/reciprocity.csv)[Download JSON](/data/reciprocity.json) **Need it always current?** [API from $19/mo](/data/api): the same data as JSON with an API key, change notices and a commercial-use license. The CSV and JSON downloads stay free. Readable version: [State income tax reciprocity agreements, explained state by state](/bookkeeping/state-tax-reciprocity-agreements). All site datasets: [open data](/data/open) · [data roundups](/data/). ## What this dataset covers Whether a state taxes wages, which states it has a reciprocal agreement with, the withholding exemption form a cross-border employee files, whether nonresidents are taxed and whether residents get a credit for tax paid elsewhere. Most often unconfirmed in this release: `convenience` (37), `threshold` (25), `nonresident_tax` (5). 14 jurisdictions have their own page on the site (DC, IL, IN, KY, MD, MI, MN, ND, NJ, OH, PA, VA, WI, WV); their rows also carry the explanatory text and all sources shown there. ## Field dictionary | Field | Meaning | Type | In this release | | --- | --- | --- | --- | | `jurisdiction_code` | Two-letter postal code of the state or DC. | string | 51 of 51 filled | | `jurisdiction` | State name (or District of Columbia). | string | 51 of 51 filled | | `agency` | State revenue agency. Present only for jurisdictions that have their own page on the site. | string | 14 of 51 filled | | `income_tax` | Whether the state taxes wages. | boolean | 51 of 51 filled: true (42), false (9) | | `partners` | Lower-case codes of states it has a reciprocal agreement with. | array of strings | 15 of 51 filled | | `partners_wording` | The official source's own words on its agreements. Present only for jurisdictions that have their own page on the site. | string (free text) | 13 of 51 filled | | `covers` | What income the agreements cover. Present only for jurisdictions that have their own page on the site. | string (free text) | 13 of 51 filled | | `conditions` | Conditions on an agreement: with (partner code or all), text. | array of objects | 9 of 51 filled | | `exemption_form.code` | Form number an employee files to stop withholding. | string | 17 of 51 filled | | `exemption_form.title` | Name of that form. Present only for jurisdictions that have their own page on the site. | string | 14 of 51 filled | | `exemption_form.for` | Codes of states whose residents may use it. | array of strings | 17 of 51 filled | | `exemption_form.use` | Who uses the form, in plain English. Present only for jurisdictions that have their own page on the site. | string (free text) | 14 of 51 filled | | `exemption_form.wording` | The official source's own words. Present only for jurisdictions that have their own page on the site. | string (free text) | 14 of 51 filled | | `nonresident_tax` | Whether the state taxes nonresidents on wages earned there. | boolean | 46 of 51 filled: true (36), false (10) | | `nonresident_wording` | The official source's own words. Present only for jurisdictions that have their own page on the site. | string (free text) | 13 of 51 filled | | `credit` | Whether residents get a credit for tax paid to another state. | boolean | 42 of 51 filled: true (42) | | `credit_text` | Detail on that credit. Present only for jurisdictions that have their own page on the site. | string (free text) | 14 of 51 filled | | `convenience.text` | "Convenience of the employer" rule, where the state has one. Present only for jurisdictions that have their own page on the site. | string (free text) | 1 of 51 filled | | `threshold.text` | Day or income threshold before nonresidents owe tax. Present only for jurisdictions that have their own page on the site. | string (free text) | 4 of 51 filled | | `notes` | Other points from the official source. Present only for jurisdictions that have their own page on the site. | array of strings | 9 of 51 filled | | `unconfirmed` | Fields the official sources read did not confirm for this row. Those values are null. | array of strings | 39 of 51 rows list at least one | | `source_urls` | Links to the sources (all of them for jurisdictions with their own page; the main linked source for the others). | array of strings | 51 of 51 filled | | `source_kinds` | What each link in source_urls is, in the same order: "official" (a government page: state agency, legislature, court, county or city) or "secondary" (a vetted secondary source, used only where no official page could be read: Cornell LII, Justia (statute text only), FindLaw Codes, Casetext, NCSL, the Uniform Law Commission, the American Bar Association and state bar associations, legal aid networks (LawHelp.org and the state legal help sites), Nolo, the National Coalition for a Civil Right to Counsel, the National Low Income Housing Coalition, the National Center for State Courts, the Eviction Lab, the Tax Foundation, the Sales Tax Institute, the American Payroll Association, SHRM, ADP, Paychex, Bloomberg Tax, Thomson Reuters, Avalara and Sovos). A fact backed only by a secondary source is shown on the site as " (secondary source)". | array of strings | 51 of 51 filled | | `checked` | 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. | date (YYYY-MM-DD) | 51 of 51 filled | | `page_url` | The page on mcc-solutionsnj.com that explains this row. | string (URL) | 51 of 51 filled | ## Preview: the first 10 rows | `jurisdiction` | `income_tax` | `partners` | `exemption_form.code` | `nonresident_tax` | `credit` | `checked` | | --- | --- | --- | --- | --- | --- | --- | | Alabama | true | | null | true | true | 2026-11 | | Alaska | false | | null | false | null | 2026-11 | | Arizona | true | | WEC | true | true | 2026-11 | | Arkansas | true | | null | true | true | 2026-11 | | California | true | | null | true | true | 2026-11 | | Colorado | true | | null | true | true | 2026-11 | | Connecticut | true | | null | true | true | 2026-11 | | Delaware | true | | null | true | true | 2026-11 | | District of Columbia | true | | D-4A | false | true | 2026-11 | | Florida | false | | null | false | null | 2026-11 | 7 of 25 columns shown; the downloads have every column in full. ## Download formats The CSV has one row per jurisdiction and one column per field above, UTF-8, comma-separated. Nested fields use dotted names (`exemption_form.code`); lists are joined with ` | `, and lists of objects become `key: value; key: value` items. The JSON keeps types (numbers, true/false, null, arrays) and includes this dictionary, the license and the checked date. ## License **License:** free to copy, share and adapt, including commercially, under the [Creative Commons Attribution 4.0 International (CC BY 4.0)](https://creativecommons.org/licenses/by/4.0/) license. Attribution required: credit "MCC Solutions" and link to this dataset page (https://mcc-solutionsnj.com/data/reciprocity). The cite box below has text ready to paste. Need bulk access with update notices? See the [business data license](/data/business-license). ## Accuracy **Accuracy:** every fact comes from an official government page as it read when checked (November 2026 for this release). Anything those pages did not confirm is null and named in the row's `unconfirmed` list; a null that is not on the list means the point does not apply or the source states none. This is general information, not legal or tax advice. We are not lawyers, and MCC Solutions is not a law firm. ## Cite this data APA style HTML link Free to reuse under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/): credit MCC Solutions and link to [https://mcc-solutionsnj.com/data/reciprocity](/data/reciprocity). ## Changelog - **November 2026**: sources checked for all 51 jurisdictions; this release has 25 fields, 320 confirmed values and 67 unconfirmed items. - Downloads are generated from the data files on each request, so a corrected file shows up in the CSV and JSON straight away; a new entry is added here when the sources are checked again. ## Need a notary? Send it to the desk. [Book Now](/notary/#order)[Call (908) 444-6373](tel:+19084446373)