Reciprocal agreements between states.
https://tax.thomsonreuters.com/blog/state-by-state-reciprocity-agreements/
ÂÂ
ÂÂ
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 |