Which states have reciprocal agreements?

by TurboTax •   973
Updated December 22, 2025 6:32 PM

Below, you can see 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.

Arizona

  • If you're a resident of California, Indiana, Oregon, or Virginia, submit the WEC form.

District of Columbia

  • If you're a resident of Maryland or Virginia, submit the D-4A form.

Illinois

  • If you're a resident of Iowa, Kentucky, Michigan, or Wisconsin, submit the IL-W-5-NR form.

Indiana

  • If you're a resident of Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin, submit the WH-47 form.

Iowa

  • If you're a resident of Illinois, submit the 44-016 form.

Kentucky

  • If you're a resident of Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, or Wisconsin, submit the 42A809 form.

Maryland

  • If you're a resident of District of Columbia, Pennsylvania, Virginia, or West Virginia, submit the MW 507 form.

Michigan

  • If you're a resident of Illinois, Indiana, Kentucky, Minnesota, Ohio, or Wisconsin, submit the MI-W4 form.

Minnesota

  • If you're a resident of Michigan or North Dakota, submit the MWR form.

Montana

  • If you're a resident of North Dakota, submit the MW-4 form.

New Jersey

  • If you're a resident of Pennsylvania, submit the NJ-165 form.

North Dakota

  • If you're a resident of Minnesota or Montana, submit the NDW-R form.

Ohio

  • If you're a resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia, submit the IT-4NR form.

Pennsylvania

  • If you're a resident of Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia, submit the REV-419 form.

Virginia

  • If you're a resident of District of Columbia, Kentucky, Maryland, Pennsylvania, or West Virginia, submit the VA-4 form.

West Virginia

  • If you're a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia, submit the WV/IT-104 NR form.

Wisconsin

  • If you're a resident of Illinois, Indiana, Kentucky, or Michigan, submit the W-220 form.

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