Live in Washington, DC, work in Virginia
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $5,532 a year
Living in Washington, DC and working in Virginia, you'd pay about $5,532 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To VA | To DC | Total | If you worked in DC |
|---|---|---|---|---|
| $50,000 | $0 | $1,834 | $1,834 | $1,834 |
| $75,000 | $0 | $3,429 | $3,429 | $3,429 |
| $100,000 | $0 | $5,532 | $5,532 | $5,532 |
| $150,000 | $0 | $9,782 | $9,782 | $9,782 |
| $250,000 | $0 | $18,282 | $18,282 | $18,282 |
Single filer, all wages earned in Virginia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: DC residents who commute daily to VA and whose only VA-source income is wages are exempt from VA tax; file Form VA-4 (re-certify annually).
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Special credit rules
- VA: Reverse-credit with AZ, CA, OR: residents of those states working in VA claim a credit on the VA nonresident return for tax paid to their home state (so VA, the work state, gives the credit). VA residents get no VA credit for tax paid to AZ, CA, or OR on income those states tax - they claim credit on those states' returns instead.
- DC: DC gives residents a credit for taxes paid to other states, but DC never taxes nonresident wages, so residents of other states working in DC need no credit.
Frequently asked questions
Do I pay Virginia income tax if I live in Washington, DC?
No. Under the reciprocity agreement you pay only Washington, DC. DC residents who commute daily to VA and whose only VA-source income is wages are exempt from VA tax; file Form VA-4 (re-certify annually).
Do I have to file taxes in both Washington, DC and Virginia?
Usually you file only one state return (a resident return in Washington, DC), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Washington, DC taxes your wages: about $5,532 on $100,000.
Related
- Live in Virginia, work in Washington, DC
- Moving from Washington, DC to Virginia
- Moving from Virginia to Washington, DC
- Live in Washington, DC, work in Maryland
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.