Reciprocal Tax Agreements Between States | State-By-State Guide1. © Patriot Software, LLC. All Rights Reserved.
This is not intended as legal advice.
Source: American Payroll Association 2016
Denotes where an employee worksDenotes where an employee lives
District of Columbia is the only exception.
You can live anywhere.
NORTH DAKOTA
Kentucky
Maryland
Pennsylvania
West Virginia
District of Columbia
District of Columbia
Pennsylvania
Virginia
West Virginia
Kentucky
Maryland
Ohio
Pennsylvania
Virginia
Indiana
Kentucky
Michigan
West Virginia
Pennsylvania
Illinois
Indiana
Michigan
Wisconsin
West Virginia
Ohio
Virginia
Kentucky
Michigan
Ohio
Pennsylvania
Wisconsin
Iowa
Kentucky
Michigan
Wisconsin
Pennsylvania
Indiana
Maryland
New Jersey
Ohio
Virginia
West Virginia
Illinois
Indiana
Kentucky
Minnesota
Ohio
Wisconsin
IllinoisIllinois
Indiana
Kentucky
Michigan
Michegan
North Dekota
Minnesota
Montana
North Dekota
RECIPROCAL
TAX AGREEMENTS
RECIPROCAL
TAX AGREEMENTS