Maryland / Pennsylvania 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 |
|---|---|---|---|---|
| Pennsylvania | Maryland | REV-419 | $3,199 | $2,303 |
| Maryland | Pennsylvania | MW507 | $2,303 | $3,199 |
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 Pennsylvania
- Exempts the Maryland STATE tax only. The Maryland county tax is still withheld unless the employee lives in York or Adams county, or in a Pennsylvania locality that does not tax Maryland residents' wages.
- The employee must not maintain a place of abode in Maryland for 183 days or more.
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 Pennsylvania
- Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%.
- 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
- Pennsylvania: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax — https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-415.pdf
- 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
Run your own Maryland / Pennsylvania numbers
Opens on work in Pennsylvania, live in Maryland. Change the salary, either state, or filing status below.
Maryland / Pennsylvania: common questions
Does Pennsylvania tax Maryland residents who work there?
No. Pennsylvania does not withhold its state income tax from a Maryland resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Maryland instead. File REV-419 with your Pennsylvania employer to stop the withholding. Source: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax.
Does Maryland tax Pennsylvania residents who work there?
No. Maryland does not withhold its state income tax from a Pennsylvania resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Pennsylvania instead. File MW507 with your Maryland employer to stop the withholding. Source: Comptroller of Maryland — Administrative Release No. 3, corroborated by the 2026 Form MW507.
Does reciprocity also cancel the local city or county tax?
Not necessarily — reciprocity is a state income tax concept, and a local wage tax is a separate levy that can survive it. Pennsylvania: Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%. 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.
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 Maryland while living in Pennsylvania: Exempts the Maryland STATE tax only. The Maryland county tax is still withheld unless the employee lives in York or Adams county, or in a Pennsylvania locality that does not tax Maryland residents' wages. The employee must not maintain a place of abode in Maryland for 183 days or more.
Other pairs involving these states
See all 32 state reciprocity pairs →