Maryland. Residents of the District of Columbia, Virginia, and West Virginia are not required to file a Maryland return if their only Maryland income is from wages and salaries. This also applies to Pennsylvania residents residing in local jurisdictions that do not impose an income or earnings tax against Maryland residents.
Michigan. Residents of Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin are only required to file a Michigan return if Michigan income from sources other than wages is received or to request a refund of Michigan withholding.
Minnesota. Minnesota has reciprocal agreements with Michigan and North Dakota. Residents of those states are not subject to Minnesota income tax if:
- The taxpayer was a full-year resident of Michigan or North Dakota who returned to his or her home state at least once a month, and
- The taxpayer’s only Minnesota income was from the performance of personal services (wages, salaries, tips, commissions, bonuses).
Montana. Residents of North Dakota are not required to file a Montana return if the only source of Montana income is wages.
New Jersey. Compensation paid to Pennsylvania residents employed in New Jersey is not subject to New Jersey income tax.
North Dakota. North Dakota has reciprocal agreements with Minnesota and Montana. Minnesota residents are not required to file a North Dakota return if the only North Dakota source of income is compensation, and the taxpayer maintains a home in Minnesota and returns to the home at least once each month. Montana residents are not required to file a North Dakota return if the only North Dakota source of income is wages.
Ohio. A full-year nonresident living in the border states of Indiana, Kentucky, West Virginia, Michigan, or Pennsylvania does not need to file an Ohio return if the nonresident’s only Ohio-source income is from wages.
Pennsylvania. Pennsylvania has agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. Generally, one state will not tax a resident of the other state on compensation that is subject to employer withholding.
Virginia. Taxpayers who meet the reciprocity criteria, below, do not need to file a Virginia return and are not subject to Virginia income tax.
Kentucky and the District of Columbia. Residents of Kentucky or the District of Columbia who commute daily to work in Virginia are not required to file a return if all of the following apply.
- The taxpayer had no actual place of abode in Virginia at any time during the year,
- Salaries and wages are the taxpayer’s only Virginia-source income, and
- The salaries and wages are subject to income taxation by Kentucky or the District of Columbia.
Maryland, Pennsylvania, and West Virginia. Residents of Maryland, Pennsylvania, and West Virginia are not required to file a Virginia return if the only income from Virginia sources is salaries and wages, taxpayer was present in Virginia for 183 days or less during the tax year, and salaries and wages are subject to taxation by the resident state.
West Virginia. Full-year residents of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia, whose only source of West Virginia income is from wages and salaries can claim a refund for tax withheld from wages.
Wisconsin. Wisconsin does not tax wages and other personal service income of residents of Illinois, Indiana, Kentucky, or Michigan. A resident of one of these states whose only income from Wisconsin is wages is not required to file a return, unless the return is to claim a refund for tax withheld in error.
