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