Do I need to file a tax return with the state where I worked if I didn't live there?
The chart below shows states with reciprocal agreements. If your work state has a reciprocal agreement with your home state, your wages aren't taxed in your work state, and you don't need to file a tax return with your work state. If your work state and your home state don't have a reciprocity agreement, you'll need to file a tax return with both states.
If you had wages that had taxes withheld incorrectly by your work state, then you should file a nonresident return for that state to get a refund. You can start a state return for free to see whether or not you'll get a refund, then pay for it only if you file.
If all of your withheld taxes are refunded, you should ask your employer to withhold income taxes for your resident state and stop withholding income taxes for your work state by filing the exemption form listed below.
If your work state income came from sources other than wages (business, property, interest, capital gains, etc.), then you may still need to file a tax return with that state. You can contact your work state's tax department if you're not sure.
See Remote Work if you worked remotely.
If you had wages that had taxes withheld incorrectly by your work state, then you should file a nonresident return for that state to get a refund. You can start a state return for free to see whether or not you'll get a refund, then pay for it only if you file.
If all of your withheld taxes are refunded, you should ask your employer to withhold income taxes for your resident state and stop withholding income taxes for your work state by filing the exemption form listed below.
| If You Work in... | NO Tax Return Required if You Live in... | File This Withholding Exemption Form with Your Employer: |
| District of Columbia | Any State | D-4A |
| Illinois | IA, KY, MI, WI | IL-W-5-NR |
| Indiana | KY, MI, OH, PA, WI | WH-47 |
| Iowa | IL | 44-016 |
| Kentucky | IL, IN, MI, OH, VA, WV, WI | 42A809 |
| Maryland | DC, PA, VA, WV | MW 507 |
| Michigan | IL, IN, KY, MN, OH, WI | MI-W4 |
| Minnesota | MI, ND | MWR |
| Montana | ND | MW-4 |
| New Jersey | PA | NJ-165 |
| North Dakota | MN, MT | NDW-R |
| Ohio | IN, KY, MI, PA, WV | IT 4 |
| Pennsylvania | IN, MD, NJ, OH, VA, WV | REV-419 |
| Virginia | DC, KY, MD, PA, WV | VA-4 |
| West Virginia | KY, MD, OH, PA, VA | WV/IT-104 R |
| Wisconsin | IL, IN, KY, MI | W-220 |
If your work state income came from sources other than wages (business, property, interest, capital gains, etc.), then you may still need to file a tax return with that state. You can contact your work state's tax department if you're not sure.
See Remote Work if you worked remotely.
