Arizona / Virginia tax reciprocity
This exemption runs ONE WAY only — the direction below is sourced, and the reverse is not. Figures are illustrative, on a $75,000 salary.
Who taxes you, and what to file
The certificate goes to your employer in the state you work in. Figures are state income tax on $75,000, single, no dependents.
| Work in | Live in | Certificate to file | Tax under reciprocity | If the work state taxed you |
|---|---|---|---|---|
| Arizona | Virginia | WEC | $3,498 | $1,481 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
Conditions you have to meet
This calculator cannot check these. The figures above assume they are met.
- Work in Arizona, live in Virginia
- The employee must be allowed a credit against Arizona tax for taxes paid to their state of residence on the Form 140NR filed for the year.
Sources
- Arizona: Arizona Dept. of Revenue — Withholding Exceptions, implementing A.R.S. § 43-1096 — https://azdor.gov/business/withholding-tax/withholding-exceptions
Run your own Arizona / Virginia numbers
Opens on work in Arizona, live in Virginia. Change the salary, either state, or filing status below.
Arizona / Virginia: common questions
Does Arizona tax Virginia residents who work there?
No. Arizona does not withhold its state income tax from a Virginia resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Virginia instead. File WEC with your Arizona employer to stop the withholding. Source: Arizona Dept. of Revenue — Withholding Exceptions, implementing A.R.S. § 43-1096.
Does the exemption work in reverse, for an Arizona resident working in Virginia?
No, and this is the most common misreading of it. Arizona's rule is a one-way withholding exception under A.R.S. § 43-1096, not a bilateral agreement — Arizona's own materials never use the words "reciprocity" or "reciprocal agreement." Nothing in Virginia's guidance exempts an Arizona resident in return, so an Arizona resident working in Virginia is withheld on normally and must claim a credit for taxes paid to the other state.
Are there conditions I have to meet to qualify?
Yes — and this calculator cannot check them for you, so confirm each one applies before relying on the figures above. Working in Arizona while living in Virginia: The employee must be allowed a credit against Arizona tax for taxes paid to their state of residence on the Form 140NR filed for the year.
Other pairs involving these states
See all 32 state reciprocity pairs →