Which states have reciprocal agreements

Reciprocity makes your tax filing situation simpler. Tax reciprocity only applies to state and local taxes. Not all states have reciprocity. See the complete list of states that have reciprocity agreements below. If there is no reciprocal agreement between your work state and your home state, you should expect to file a return in both: file as a resident where you live and as a nonresident where you work. Federal law does not allow two states to tax the same income.

Each state has its own form to help you do this. Find the form for your work state below. Montana has a reciprocity agreement with North Dakota.

If you are a resident of North Dakota but you work in Montana, income should not be withheld from your paycheck for Montana state taxes. Fill out and submit Form MW-4 to your employer. North Dakota has a reciprocity agreement with Minnesota and Montana.

If you are a resident of Minnesota or Montana but you work in North Dakota, income should not be withheld from your paycheck for North Dakota state taxes. Minnesota has a reciprocity agreement with Michigan and North Dakota. If you are a resident of Michigan or North Dakota but you work in Minnesota, income should not be withheld from your paycheck for Minnesota state taxes.

Fill out and submit Form MWR to your employer. Iowa has a reciprocity agreement with Illinois. If you are a resident of Illinois but you work in Iowa, income should not be withheld from your paycheck for Iowa state taxes. Fill out and submit Form IA to your employer. What States Have Reciprocal Agreements? Learn more about : Payroll. Help us improve our Support Center. Was this article helpful? How can we improve this article?

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Supreme Court of the United States. Arizona Department of Revenue. Illinois Revenue. State of Indiana Department of Revenue. Iowa Department of Revenue. Kentucky Department of Revenue. Individual Income Tax - Reciprocity - Nonresidents. Comptroller of Maryland. Michigan Department of Treasury. Minnesota Department of Revenue. Montana Department of Revenue. Reciprocal Tax Agreement [Updated].

State of New Jersey Division of Taxation. Ohio Department of Taxation. Pennsylvania Department of Revenue. Virginia Tax. West Virginia State Tax Department. State of Wisconsin Department of Revenue. Actively scan device characteristics for identification.

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