- Arizona Dept. of Revenue — Withholding Exceptions, implementing A.R.S. § 43-1096
- Comptroller of Maryland — Administrative Release No. 3, corroborated by the 2026 Form MW507 · Monitored
- DC Code 1-206.02(a)(5) (Home Rule Act 602(a)(5))
- Illinois Dept. of Revenue — Form IL-W-5-NR (exemption certificate) · Monitored
- Illinois Dept. of Revenue — Publication 130 (February 2026) · Monitored
- Indiana Dept. of Revenue — Income Tax Information Bulletin #33 (December 2024)
- Iowa Dept. of Revenue, Form 44-016 — Employee's Statement of Nonresidence in Iowa · Monitored
- Kentucky Dept. of Revenue — 103 KAR 17:140, Individual income tax — reciprocity — nonresidents · Monitored
- Kentucky Dept. of Revenue — Form 42A809 (certificate of nonresidence) · Monitored
- Michigan Dept. of Treasury — Revenue Administrative Bulletin 2017-13 · Monitored
- Minnesota Dept. of Revenue — Reciprocity, Employee Withholding (Withholding Fact Sheet 20) · Monitored
- Montana Dept. of Revenue — North Dakota Reciprocity Agreement · Monitored
- NJ Division of Taxation — the NJ/PA Reciprocal Agreement · Monitored
- North Dakota Office of State Tax Commissioner — Income Tax Withholding & Information Returns Guideline (published 2026-04-10), citing N.D.C.C. § 57-38-59.1 · Monitored
- Ohio Dept. of Taxation — Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24), citing R.C. 5747.05(A)(2)
- PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax · Monitored
- Virginia Dept. of Taxation — Reciprocity · Monitored
- Wisconsin Dept. of Revenue — Publication 121, Reciprocity (01/26) · Monitored
- WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025) · Monitored
Trust center
Reciprocity agreements
15 of 19 monitored. Every link goes to the agency, not to a summary of it.