Which states have reciprocal agreements?

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Which states have reciprocal agreements?

The table below lists the state(s) that a particular state has a reciprocal tax agreement with.

As a worker in a reciprocal state, you can fill out that state's exemption form and give it to your employer if you don't want them to withhold taxes for your work state. If you do this, make sure your employer also withholds taxes for your resident state, otherwise you may get hit with underpayment penalties come tax time.

If you're a resident of... and you work in... Submit this exemption form to your employer
California, Indiana, Oregon, or Virginia Arizona WEC
Anywhere other than District of Columbia District of Columbia D-4A
Iowa, Kentucky, Michigan, or Wisconsin Illinois IL-W-5-NR
Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin Indiana WH-47
Illinois Iowa 44-016
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, or Wisconsin Kentucky 42A809
District of Columbia, Pennsylvania, Virginia, or West Virginia Maryland MW 507
Illinois, Indiana, Kentucky, Minnesota, Ohio, or Wisconsin Michigan Per Revenue Administrative Bulletin 2017-13, employers can create their own form or employees can provide a letter.
Michigan or North Dakota Minnesota MWR
North Dakota Montana MT-R
Pennsylvania New Jersey NJ-165
Minnesota or Montana North Dakota NDW-R
Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia Ohio IT-4NR
Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia Pennsylvania REV-419
District of Columbia, Kentucky, Maryland, Pennsylvania, or West Virginia Virginia VA-4
Kentucky, Maryland, Ohio, Pennsylvania, or Virginia West Virginia WV/IT-104 R
Illinois, Indiana, Kentucky, or Michigan Wisconsin W-220

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