Maryland / West 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 |
|---|---|---|---|---|
| West Virginia | Maryland | WV/IT-104NR | $3,199 | $2,546 |
| Maryland | West Virginia | MW507 | $2,546 | $3,199 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
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 West Virginia
- Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
- 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
- West Virginia: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025) — https://tax.wv.gov/Documents/TSD/tsd381.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 / West Virginia numbers
Opens on work in West Virginia, live in Maryland. Change the salary, either state, or filing status below.
Maryland / West Virginia: common questions
Does West Virginia tax Maryland residents who work there?
No. West Virginia 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 WV/IT-104NR with your West Virginia employer to stop the withholding. Source: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025).
Does Maryland tax West Virginia residents who work there?
No. Maryland does not withhold its state income tax from a West Virginia resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by West Virginia 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. 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. West Virginia: Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
Does reciprocity cover self-employment or 1099 income?
No. Reciprocity covers employee compensation only, and the scope is set by each state's own materials rather than by a common rule — applies only if wages or salaries are the employee's ONLY source of West Virginia income — any other WV-source income breaks the exemption. Self-employment income, rental income, gambling winnings and pass-through income are outside it, and may still require a nonresident return in the work state.
Other pairs involving these states
See all 32 state reciprocity pairs →