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District of Columbia and the Remote worker Question: Every State Pair

Which state taxes you if you live in or work in District of Columbia. All 100 state pairs for remote workers, with exemption forms and sources.

District of Columbia at a glance

 District of Columbia
Taxes wagesYes — graduated
Reciprocity partners2 (Form D-4A)
Convenience ruleNo
Nonresident returnNone — nonresidents exempt
Credit for other-state taxSchedule U (Form D-40)
Nonresident safe harbourNot applicable
Local income taxNo
Revenue departmentDistrict of Columbia Office of Tax and Revenue
Last verified

Live in District of Columbia — all 50 outbound pairs

You live in District of Columbia. Pick the employer in.

Employer inAnswer
AlabamaHome state only
AlaskaHome state only
ArizonaHome state only
ArkansasHome state only
CaliforniaHome state only
ColoradoHome state only
ConnecticutHome state only
DelawareConvenience-of-the-employer rule — both states tax you
FloridaHome state only
GeorgiaHome state only
HawaiiHome state only
IdahoHome state only
IllinoisHome state only
IndianaHome state only
IowaHome state only
KansasHome state only
KentuckyHome state only
LouisianaHome state only
MaineHome state only
MarylandHome state only
MassachusettsHome state only
MichiganHome state only
MinnesotaHome state only
MississippiHome state only
MissouriHome state only
MontanaHome state only
NebraskaConvenience-of-the-employer rule — both states tax you
NevadaHome state only
New HampshireHome state only
New JerseyHome state only
New MexicoHome state only
New YorkConvenience-of-the-employer rule — both states tax you
North CarolinaHome state only
North DakotaHome state only
OhioHome state only
OklahomaHome state only
OregonHome state only
PennsylvaniaConvenience-of-the-employer rule — both states tax you
Rhode IslandHome state only
South CarolinaHome state only
South DakotaHome state only
TennesseeHome state only
TexasHome state only
UtahHome state only
VermontHome state only
VirginiaHome state only
WashingtonHome state only
West VirginiaHome state only
WisconsinHome state only
WyomingHome state only

Employer in District of Columbia — all 50 inbound pairs

The work or the employer is in District of Columbia. Pick where you live.

Live inAnswer
AlabamaHome state only
AlaskaNo state income tax on your wages
ArizonaHome state only
ArkansasHome state only
CaliforniaHome state only
ColoradoHome state only
ConnecticutHome state only
DelawareHome state only
FloridaNo state income tax on your wages
GeorgiaHome state only
HawaiiHome state only
IdahoHome state only
IllinoisHome state only
IndianaHome state only
IowaHome state only
KansasHome state only
KentuckyHome state only
LouisianaHome state only
MaineHome state only
MarylandHome state only
MassachusettsHome state only
MichiganHome state only
MinnesotaHome state only
MississippiHome state only
MissouriHome state only
MontanaHome state only
NebraskaHome state only
NevadaNo state income tax on your wages
New HampshireNo state income tax on your wages
New JerseyHome state only
New MexicoHome state only
New YorkHome state only
North CarolinaHome state only
North DakotaHome state only
OhioHome state only
OklahomaHome state only
OregonHome state only
PennsylvaniaHome state only
Rhode IslandHome state only
South CarolinaHome state only
South DakotaNo state income tax on your wages
TennesseeNo state income tax on your wages
TexasNo state income tax on your wages
UtahHome state only
VermontHome state only
VirginiaHome state only
WashingtonNo state income tax on your wages
West VirginiaHome state only
WisconsinHome state only
WyomingNo state income tax on your wages

District of Columbia in the other situations

Sources

Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.