Check whether two states have a reciprocity agreement for state income tax withholding. If a reciprocity agreement exists, employees can file an exemption form so that tax is only withheld for their home (resident) state.

Employee Lives In

Employee Works In

Complete Reciprocity Agreement Reference

All active state income tax reciprocity agreements as of 2026:

State	Has Reciprocity With	Exemption Form

Reciprocity covers state income tax withholding only. Local taxes (PA EIT, OH municipal, MD county, NYC/Yonkers) are NOT covered by reciprocity agreements. Always verify current agreements with your state tax authority.