District of Columbia and the W-2 commuter Question: Every State Pair

Which state taxes you if you live in or work in District of Columbia. All 100 state pairs for w-2 commuters, with exemption forms and sources.

District of Columbia at a glance

	District of Columbia
Taxes wages	Yes — graduated
Reciprocity partners	2 (Form D-4A)
Convenience rule	No
Nonresident return	None — nonresidents exempt
Credit for other-state tax	Schedule U (Form D-40)
Nonresident safe harbour	Not applicable
Local income tax	No
Revenue department	District of Columbia Office of Tax and Revenue
Last verified	2026-08-07

Live in District of Columbia — all 50 outbound pairs

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

Work in	Answer
Alabama	Both states — credit offsets the double tax
Alaska	Home state only
Arizona	Both states — credit offsets the double tax
Arkansas	Both states — credit offsets the double tax
California	Both states — credit offsets the double tax
Colorado	Both states — credit offsets the double tax
Connecticut	Both states — credit offsets the double tax
Delaware	Both states — credit offsets the double tax
Florida	Home state only
Georgia	Both states — credit offsets the double tax
Hawaii	Both states — credit offsets the double tax
Idaho	Both states — credit offsets the double tax
Illinois	Both states — credit offsets the double tax
Indiana	Both states — credit offsets the double tax
Iowa	Both states — credit offsets the double tax
Kansas	Both states — credit offsets the double tax
Kentucky	Both states — credit offsets the double tax
Louisiana	Both states — credit offsets the double tax
Maine	Both states — credit offsets the double tax
Maryland	Reciprocal agreement — file the exemption form
Massachusetts	Both states — credit offsets the double tax
Michigan	Both states — credit offsets the double tax
Minnesota	Both states — credit offsets the double tax
Mississippi	Both states — credit offsets the double tax
Missouri	Both states — credit offsets the double tax
Montana	Both states — credit offsets the double tax
Nebraska	Both states — credit offsets the double tax
Nevada	Home state only
New Hampshire	Home state only
New Jersey	Both states — credit offsets the double tax
New Mexico	Both states — credit offsets the double tax
New York	Both states — credit offsets the double tax
North Carolina	Both states — credit offsets the double tax
North Dakota	Both states — credit offsets the double tax
Ohio	Both states — credit offsets the double tax
Oklahoma	Both states — credit offsets the double tax
Oregon	Both states — credit offsets the double tax
Pennsylvania	Both states — credit offsets the double tax
Rhode Island	Both states — credit offsets the double tax
South Carolina	Both states — credit offsets the double tax
South Dakota	Home state only
Tennessee	Home state only
Texas	Home state only
Utah	Both states — credit offsets the double tax
Vermont	Both states — credit offsets the double tax
Virginia	Reciprocal agreement — file the exemption form
Washington	Home state only
West Virginia	Both states — credit offsets the double tax
Wisconsin	Both states — credit offsets the double tax
Wyoming	Home state only

Work in District of Columbia — all 50 inbound pairs

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

Live in	Answer
Alabama	Nonresidents are exempt by statute
Alaska	No state income tax either side
Arizona	Nonresidents are exempt by statute
Arkansas	Nonresidents are exempt by statute
California	Nonresidents are exempt by statute
Colorado	Nonresidents are exempt by statute
Connecticut	Nonresidents are exempt by statute
Delaware	Nonresidents are exempt by statute
Florida	No state income tax either side
Georgia	Nonresidents are exempt by statute
Hawaii	Nonresidents are exempt by statute
Idaho	Nonresidents are exempt by statute
Illinois	Nonresidents are exempt by statute
Indiana	Nonresidents are exempt by statute
Iowa	Nonresidents are exempt by statute
Kansas	Nonresidents are exempt by statute
Kentucky	Nonresidents are exempt by statute
Louisiana	Nonresidents are exempt by statute
Maine	Nonresidents are exempt by statute
Maryland	Nonresidents are exempt by statute
Massachusetts	Nonresidents are exempt by statute
Michigan	Nonresidents are exempt by statute
Minnesota	Nonresidents are exempt by statute
Mississippi	Nonresidents are exempt by statute
Missouri	Nonresidents are exempt by statute
Montana	Nonresidents are exempt by statute
Nebraska	Nonresidents are exempt by statute
Nevada	No state income tax either side
New Hampshire	No state income tax either side
New Jersey	Nonresidents are exempt by statute
New Mexico	Nonresidents are exempt by statute
New York	Nonresidents are exempt by statute
North Carolina	Nonresidents are exempt by statute
North Dakota	Nonresidents are exempt by statute
Ohio	Nonresidents are exempt by statute
Oklahoma	Nonresidents are exempt by statute
Oregon	Nonresidents are exempt by statute
Pennsylvania	Nonresidents are exempt by statute
Rhode Island	Nonresidents are exempt by statute
South Carolina	Nonresidents are exempt by statute
South Dakota	No state income tax either side
Tennessee	No state income tax either side
Texas	No state income tax either side
Utah	Nonresidents are exempt by statute
Vermont	Nonresidents are exempt by statute
Virginia	Nonresidents are exempt by statute
Washington	No state income tax either side
West Virginia	Nonresidents are exempt by statute
Wisconsin	Nonresidents are exempt by statute
Wyoming	No state income tax either side

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.

District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07