DC / Maryland / Virginia tax reciprocity
Each pair below is taxed by the RESIDENCE state, not the work state — the work state agrees not to withhold. 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 |
|---|---|---|---|---|
| Washington, DC | Maryland | D-4A | $3,199 | $3,429 |
| Washington, DC | Virginia | D-4A | $3,498 | $3,429 |
| Maryland | Washington, DC | MW507 | $3,429 | $3,199 |
| Maryland | Virginia | MW507 | $3,498 | $3,199 |
| Virginia | Washington, DC | VA-4 | $3,429 | $3,498 |
| Virginia | Maryland | VA-4 | $3,199 | $3,498 |
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 Maryland, live in Washington, DC
- The employee must not maintain a place of abode in Maryland for 183 days or more; doing so makes them a Maryland statutory resident.
- Work in Maryland, live in Virginia
- The employee must not maintain a place of abode in Maryland for 183 days or more; doing so makes them a Maryland statutory resident.
- Work in Virginia, live in Washington, DC
- The employee must commute to Virginia DAILY and receive only wage or salary income in Virginia.
- Work in Virginia, live in Maryland
- The employee must be present in Virginia 183 days or less, not maintain an abode in Virginia, and receive only wage or salary income in Virginia.
Does this cancel the local city or county tax?
Reciprocity is a state income tax concept. A local wage tax is a separate levy and can survive it.
- Working in Maryland
- Maryland's COUNTY income tax is governed separately from reciprocity. A Pennsylvania resident gets a state-only exemption (MW507 line 5) and remains "liable for withholding tax at the rate in effect for the Maryland county in which they are employed" unless they live in York or Adams county (line 6) or a locality that does not tax Maryland residents (line 7). DC, Virginia and West Virginia residents claim a blanket line-4 exemption with no residual county liability.
Sources
- Washington, DC: DC Code 1-206.02(a)(5) (Home Rule Act 602(a)(5)) — https://code.dccouncil.gov/us/dc/council/code/sections/1-206.02
- Maryland: Comptroller of Maryland — Administrative Release No. 3, corroborated by the 2026 Form MW507 — https://www.marylandtaxes.gov/forms/Tax_Publications/Administrative_Releases/Income_and_Estate_Tax_Releases/ar_it3.pdf
- Virginia: Virginia Dept. of Taxation — Reciprocity — https://www.tax.virginia.gov/reciprocity
Run your own DC / Maryland / Virginia numbers
Opens on work in Washington, DC, live in Maryland. Change the salary, either state, or filing status below.
DC / Maryland / Virginia: common questions
Why don't DC, Maryland, and Virginia commuters pay tax where they work?
Two different mechanisms, not one three-way deal. DC cannot legally tax any nonresident's income at all -- that's a federal statutory bar (DC Code §1-206.02(a)(5)), not a negotiated agreement, so it applies to MD and VA residents working in DC automatically. Maryland and Virginia additionally have their own direct bilateral agreement with each other, dated 2006, separate from DC.
What form do I file to stop DC withholding?
Form D-4A, "Certificate of Nonresidence in the District of Columbia" -- one generic form covering any DC nonresident (Maryland, Virginia, or elsewhere) who lives outside DC and spends fewer than 183 days there in the year.
What form do I file to stop Maryland withholding?
Form MW507, "Employee's Maryland Withholding Exemption Certificate" -- Line 4 specifically covers DC, Virginia, and West Virginia residents employed in Maryland who don't maintain a Maryland residence for 183 days or more.
What form do I file to stop Virginia withholding?
Form VA-4, "Employee's Exemption Certificate," re-certified annually -- covers DC, Maryland, and several other reciprocity-state residents commuting daily into Virginia.
Does a DC resident working in Maryland or Virginia get the same treatment?
Yes, but the legal basis runs the other way: DC's exemption for MD/VA residents rests on DC's federal statutory bar, while a DC resident's exemption from MD or VA withholding rests on Maryland's and Virginia's own agreements, not on anything DC controls.
Other pairs involving these states
See all 32 state reciprocity pairs →