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Which states have reciprocal agreements?

by Intuit• Updated 2 years ago

With the exception of Montana, state reciprocal agreements are limited to a handful of states on the East coast and in the Midwest. 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 VirginiaArizonaWEC
Anywhere other than District of ColumbiaDistrict of ColumbiaD-4A
Iowa, Kentucky, Michigan, or WisconsinIllinoisIL-W-5-NR
Kentucky, Michigan, Ohio, Pennsylvania, or WisconsinIndianaWH-47
IllinoisIowa44-016
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, or WisconsinKentucky42A809
District of Columbia, Pennsylvania, Virginia, or West VirginiaMarylandMW 507
Illinois, Indiana, Kentucky, Minnesota, Ohio, or WisconsinMichiganMI-W4
Michigan or North DakotaMinnesotaMWR
North DakotaMontanaMW-4
PennsylvaniaNew JerseyNJ-165
Minnesota or MontanaNorth DakotaNDW-R
Indiana, Kentucky, Michigan, Pennsylvania, or West VirginiaOhioIT-4NR
Indiana, Maryland, New Jersey, Ohio, Virginia, or West VirginiaPennsylvaniaREV-419
District of Columbia, Kentucky, Maryland, Pennsylvania, or West VirginiaVirginiaVA-4
Kentucky, Maryland, Ohio, Pennsylvania, or VirginiaWest VirginiaWV/IT-104 NR
Illinois, Indiana, Kentucky, or MichiganWisconsinW-220

Note: This table is provided for informational purposes only. Make sure to check with your state department of revenue's website if you're unsure of current regulations.

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