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Tax reciprocity agreements: which states have them and which do not

Tax reciprocity agreements: which states have them and which do not
Ines Zemelman, EA
10 September 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