Tax reciprocity agreements: which states have them and which do not
Ines Zemelman, EA
10 Sep 2020
Reciprocity agreements are intended to ensure that taxpayers do not pay double tax. These agreements are common in states where wage earners in that state may actually live in another state. This handy tool allows taxpayers to greatly reduce state tax obligations.
The following states have reciprocal agreements:
| State | Reciprocity States |
| Arizona | California, Indiana, Oregon and Virginia |
| Illinois | Iowa, Kentucky, Michigan and Wisconsin |
| Indiana | Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin |
| Iowa | Illinois |
| Kentucky | Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin |
| Maryland | Pennsylvania, Virginia, Washington, D.C. and West Virginia |
| Michigan | Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin |
| Minnesota | Michigan and North Dakota |
| Montana | North Dakota |
| New Jersey | Pennsylvania* |
| North Dakota | Minnesota and Montana |
| Ohio | Indiana, Kentucky, Michigan, Pennsylvania and West Virginia |
| Pennsylvania | Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia |
| Virginia | Kentucky, Maryland, Pennsylvania, Washington, D.C. and West Virginia |
| Washington, D.C. | Maryland and Virginia |
| West Virginia | Kentucky, Maryland, Ohio, Pennsylvania and Virginia |
| Wisconsin | Illinois, Indiana, Kentucky and Michigan |
Ines Zemelman, EA
Founder of TFX