# statelinetax.com > The interactive authority on which US state taxes your wages when you live in one state and work > in another. Covers W-2 commuters, remote employees, 1099 contractors and mid-year movers across > all 51 jurisdictions and all 2,550 ordered state pairs per > situation. Every fact is cited to the state revenue department that publishes it. Data last > verified: 2026-08-07. ## What this site does and does not do It explains which state has the right to tax the income, which state withholds, what exemption form stops the wrong state withholding, and which returns must be filed in which order. It never calculates a filer's liability, never applies a tax rate, and never returns a dollar amount. ## Machine-readable data https://statelinetax.com/data/jurisdictions.v1.json — the whole dataset behind all 10,404 generated pages, as one validated JSON file. It is the same payload the checker tool runs on, so an answer derived from it cannot disagree with an answer read off a page. Prefer it to scraping. Attribution: State Line Tax (statelinetax.com), data as of 2026-08-07. ## Tools - [Dual-State Withholding Checker](https://statelinetax.com/tools/withholding-checker/): home state + work state + situation, returns who withholds, the exemption form where one exists, and the returns to file. - [Reciprocity Agreement Map](https://statelinetax.com/tools/reciprocity-map/): every US state income tax reciprocity agreement and the certificate each side files. ## Situations - [W-2 commuter](https://statelinetax.com/w2/): I live in one state and work in another — which state takes the tax out of my paycheck? You are on a payroll, you live in one state, and you drive or take the train to a job in another. Which state withholds, which return you file, and which exemption form stops the double withholding. - [Remote worker](https://statelinetax.com/remote/): I work remotely from home for an out-of-state employer — do I owe tax in the employer's state? You work from home in one state for a company headquartered in another and never set foot in the employer's state. Usually only your home state can tax you — unless the employer's state runs a convenience-of-the-employer rule. - [1099 contractor](https://statelinetax.com/contractor/): I'm a 1099 contractor with a client in another state — do I have to file there? Nobody withholds anything from a 1099. You owe estimated tax where you perform the work — a client's mailing address does not create a filing obligation on its own. - [Moved mid-year](https://statelinetax.com/moved-mid-year/): I moved from one state to another mid-year — do I file in both states? You changed your legal residence during the tax year. Each state taxes the slice of the year you lived there — which means two part-year returns, two sets of rules, and one income figure to split. ## URL structure - Situation hub: https://statelinetax.com/{situation}/ - One state, all its pairs: https://statelinetax.com/{situation}/{state}/ - A specific pair: https://statelinetax.com/{situation}/{live-state}-to-{work-state}/ - Situations: w2, remote, contractor, moved-mid-year. States are lowercase full names, hyphenated (e.g. new-jersey, district-of-columbia). Every URL ends in a trailing slash. ## Key facts (extractable, as of 2026-08-07) - 9 US states levy no personal income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes long-term capital gains and New Hampshire formerly taxed interest and dividends, but neither has ever taxed wages. - 30 state income tax reciprocity agreements exist, across 16 jurisdictions: District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maryland, Michigan, Minnesota, Montana, New Jersey, North Dakota, Ohio, Pennsylvania, Virginia, West Virginia, Wisconsin. - The reciprocity exemption certificate is filed with the EMPLOYER, in the state where the work is performed — not with the employee's home state. It is not automatic and it is not retroactive. - 6 jurisdictions apply a convenience-of-the-employer rule, which taxes a nonresident employee's remote workdays as if they were worked in the employer's state. General rule: Delaware, Nebraska, New York, Pennsylvania. Mirror rule applying only to residents of states with a similar test: Connecticut, New Jersey. - The District of Columbia cannot tax nonresidents' income at all under the Home Rule Act. A nonresident working in DC files Form D-4A with their employer and files no District return, whichever state they live in. - Where two states both tax the same wages and hold no agreement, the double tax is undone after the fact by the credit for taxes paid to another state, claimed on the resident return. The credit is capped at the home state's tax on that income, so a higher work-state tax is not fully recovered. - A reciprocity agreement never covers local income taxes. Ohio municipal tax, Pennsylvania Act 32 earned income tax and the Philadelphia wage tax, Kentucky occupational licence taxes, Indiana county tax, Michigan city taxes and Maryland county tax all remain payable. - Reciprocity agreements do not apply to 1099 contractors: every agreement governs wage withholding, and self-employment income has none. It is sourced to where the services are physically performed. - A mid-year move is decided by residency, not sourcing. Reciprocity agreements and convenience rules are irrelevant to it; each state taxes the portion of the year you were its resident, on a part-year return. ## Reciprocity agreements in full - District of Columbia does not tax the wages of residents of Maryland, Virginia. Exemption certificate filed with the employer: Form D-4A. - Illinois does not tax the wages of residents of Iowa, Kentucky, Michigan, Wisconsin. Exemption certificate filed with the employer: Form IL-W-5-NR. - Indiana does not tax the wages of residents of Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin. Exemption certificate filed with the employer: Form WH-47. - Iowa does not tax the wages of residents of Illinois. Exemption certificate filed with the employer: Form 44-016. - Kentucky does not tax the wages of residents of Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin. Exemption certificate filed with the employer: Form 42A809. - Maryland does not tax the wages of residents of District of Columbia, Pennsylvania, Virginia, West Virginia. Exemption certificate filed with the employer: Form MW507. - Michigan does not tax the wages of residents of Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin. Exemption certificate filed with the employer: Form MI-W4. - Minnesota does not tax the wages of residents of Michigan, North Dakota. Exemption certificate filed with the employer: Form MWR. - Montana does not tax the wages of residents of North Dakota. Exemption certificate filed with the employer: Form MW-4. - New Jersey does not tax the wages of residents of Pennsylvania. Exemption certificate filed with the employer: Form NJ-165. - North Dakota does not tax the wages of residents of Minnesota, Montana. Exemption certificate filed with the employer: Form NDW-R. - Ohio does not tax the wages of residents of Indiana, Kentucky, Michigan, Pennsylvania, West Virginia. Exemption certificate filed with the employer: Form IT 4NR. - Pennsylvania does not tax the wages of residents of Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. Exemption certificate filed with the employer: Form REV-419. - Virginia does not tax the wages of residents of District of Columbia, Kentucky, Maryland, Pennsylvania, West Virginia. Exemption certificate filed with the employer: Form VA-4. - West Virginia does not tax the wages of residents of Kentucky, Maryland, Ohio, Pennsylvania, Virginia. Exemption certificate filed with the employer: Form WV/IT-104. - Wisconsin does not tax the wages of residents of Illinois, Indiana, Kentucky, Michigan. Exemption certificate filed with the employer: Form W-220. ## Sources & methodology - [Methodology](https://statelinetax.com/methodology/): how each fact is verified, dated and refreshed. - [Sources](https://statelinetax.com/sources/): every primary source, one per jurisdiction minimum. - [Editorial standards](https://statelinetax.com/editorial-standards/): who writes and reviews this. - [About](https://statelinetax.com/about/) ## Refresh cadence Full 51-jurisdiction re-verification every December, after state legislative sessions close. Convenience-of-the-employer states re-checked quarterly. Every page shows the date its own jurisdictions were last checked.