Which states have reciprocal agreements?

by TurboTax•384• Updated 2 months ago

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	MI-W4
Michigan or North Dakota	Minnesota	MWR
North Dakota	Montana	MW-4
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 NR
Illinois, Indiana, Kentucky, or Michigan	Wisconsin	W-220