State Tax Reciprocity Agreement Map
30 agreements, 16 jurisdictions, and one detail that trips almost everyone: the exemption form belongs to the state where you work, not the state where you live.
30 agreements across 16 jurisdictions. Select a state to see its partners — or open any tile for that state's full pair table.
Every agreement, and the form each side files
Read each row in both directions. The certificate belongs to the state where the work is, so a resident of the left-hand state working in the right-hand state files the right-hand form.
| Agreement | Working in the first state, file | Working in the second state, file |
|---|---|---|
| District of Columbia ↔ Maryland | Form D-4A | Form MW507 |
| District of Columbia ↔ Virginia | Form D-4A | Form VA-4 |
| Illinois ↔ Iowa | Form IL-W-5-NR | Form 44-016 |
| Illinois ↔ Kentucky | Form IL-W-5-NR | Form 42A809 |
| Illinois ↔ Michigan | Form IL-W-5-NR | Form MI-W4 |
| Illinois ↔ Wisconsin | Form IL-W-5-NR | Form W-220 |
| Indiana ↔ Kentucky | Form WH-47 | Form 42A809 |
| Indiana ↔ Michigan | Form WH-47 | Form MI-W4 |
| Indiana ↔ Ohio | Form WH-47 | Form IT 4NR |
| Indiana ↔ Pennsylvania | Form WH-47 | Form REV-419 |
| Indiana ↔ Wisconsin | Form WH-47 | Form W-220 |
| Kentucky ↔ Michigan | Form 42A809 | Form MI-W4 |
| Kentucky ↔ Ohio | Form 42A809 | Form IT 4NR |
| Kentucky ↔ Virginia | Form 42A809 | Form VA-4 |
| Kentucky ↔ West Virginia | Form 42A809 | Form WV/IT-104 |
| Kentucky ↔ Wisconsin | Form 42A809 | Form W-220 |
| Maryland ↔ Pennsylvania | Form MW507 | Form REV-419 |
| Maryland ↔ Virginia | Form MW507 | Form VA-4 |
| Maryland ↔ West Virginia | Form MW507 | Form WV/IT-104 |
| Michigan ↔ Minnesota | Form MI-W4 | Form MWR |
| Michigan ↔ Ohio | Form MI-W4 | Form IT 4NR |
| Michigan ↔ Wisconsin | Form MI-W4 | Form W-220 |
| Minnesota ↔ North Dakota | Form MWR | Form NDW-R |
| Montana ↔ North Dakota | Form MW-4 | Form NDW-R |
| New Jersey ↔ Pennsylvania | Form NJ-165 | Form REV-419 |
| Ohio ↔ Pennsylvania | Form IT 4NR | Form REV-419 |
| Ohio ↔ West Virginia | Form IT 4NR | Form WV/IT-104 |
| Pennsylvania ↔ Virginia | Form REV-419 | Form VA-4 |
| Pennsylvania ↔ West Virginia | Form REV-419 | Form WV/IT-104 |
| Virginia ↔ West Virginia | Form VA-4 | Form WV/IT-104 |
How reciprocity actually works
What is a state tax reciprocity agreement?
An agreement between two state revenue departments that a resident of one, working in the other, is taxed only by the state where they live. There are 30 of them across 16 jurisdictions. The work state stops withholding once the employee files that state's exemption certificate with their employer — it does not happen automatically.
Which state's form do I file?
The work state's. This is the single most common mistake in the whole subject: the certificate tells the employer's state to stop withholding, so it belongs to that state. A Pennsylvania resident working in New Jersey files New Jersey's Form NJ-165; a New Jersey resident working in Pennsylvania files Pennsylvania's Form REV-419.
Does reciprocity cover local income taxes?
No, and this is where it costs money. Ohio's municipal income tax, Pennsylvania's Act 32 earned income tax and the Philadelphia wage tax, Kentucky's occupational licence taxes, Indiana's county tax, Michigan's city taxes and Maryland's county tax all sit outside the agreements. A reciprocal-state resident working in one of those places pays no state tax there and full local tax.
Does an agreement help a remote worker?
Only indirectly. A remote worker who never enters the employer's state already owes it nothing under ordinary sourcing rules, so there is no withholding for a certificate to switch off. What the agreement does do is defeat that state's convenience-of-the-employer rule if it has one — which is why a New Jersey resident working remotely for a Pennsylvania employer is safe where a New Jersey resident working remotely for a New York employer is not.
Does reciprocity apply to 1099 contractors?
No. Every agreement is a wage-withholding arrangement, and a 1099 has no withholding. Self-employment income is sourced to where the services are performed, whatever agreements the two states hold.