Reciprocity Information - List of Reciprocal states 2025

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For states with reciprocity agreements, workers only pay taxes in the state where they live, not the state where they perform the work. For example, a person who lives in Arizona but works in California wouldnt have to pay state taxes in California because the two states have a tax reciprocity agreement.
The law of reciprocity or reciprocation is a norm that states people are obliged to give back to others in the form of a behavior, gift or service they have received first. Designers apply this if they offer users value or benefits and then ask for something in return.
States with Reciprocal Agreements Work StateHome State Pennsylvania Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia Virginia D.C., Kentucky, Maryland, Pennsylvania, West Virginia West Virginia Kentucky, Maryland, Ohio, Pennsylvania, Virginia Wisconsin Illinois, Indiana, Kentucky, Michigan13 more rows
by TurboTax 860 Updated 1 month ago If youre a resident ofand you work in California, Indiana, Oregon, or Virginia Arizona Anywhere other than District of Columbia District of Columbia Iowa, Kentucky, Michigan, or Wisconsin Illinois Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin Indiana13 more rows
A reciprocal agreement allows your employer to withhold taxes from the state where you live instead of the state where you work. In this case, youll only have to file a return in your resident state, and your taxes will be withheld only in your resident state.
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Reciprocity is the the mutual exchange of privileges between states, nations, businesses, or individuals for commercial or diplomatic purposes. For example, Minnesota and Wisconsin have a reciprocity agreement that allows citizens of either state to attend the other states public universities at the in-state rate.
These fees are based on the principle of reciprocity: when a foreign government imposes fees on U.S. citizens for certain types of visas, the United States will impose a reciprocal fee on citizens of that country*/area of authority for similar types of visas.

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