Reciprocity state pair

Live in Washington, DC, work in Virginia

Reciprocity agreement: covered employee wages are subject to state income tax only in your home state. Give your employer the work state's exemption form and arrange home-state withholding. County and city taxes require a separate check.

By Abu HasnatPage updated Nov 7, 2026Data: Washington, DC and Virginia revenue departments (methodology)

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

Washington, DC: Office of Tax and Revenue (opens in new tab)
Virginia: Virginia Department of Taxation (opens in new tab)

Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.

Before you use this estimate

This model assumes a full-year resident of Washington, DC, ordinary employee wages and all workdays physically in Virginia. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.

Wage-exemption conditions: DC residents who commute daily to Virginia, have only Virginia wage or salary income and are not Virginia residents can qualify for the wage exemption. Give payroll Form VA-4 and re-certify annually; arrange DC withholding separately. Virginia residency or other Virginia-source income requires a separate filing determination.

Official tax guidance: tax.virginia.gov (opens in new tab)

This pair's wage-exemption or credit guidance checked 2026-10-14. Individual return calculations and other source dates are separate.

I live inI work inAnnual wages ($)Filing status

State income tax: $5,532 a year

Modeled annual state income tax for living in Washington, DC and working in Virginia: about $5,532 on $100,000 of wages.

Conditions for this pair: DC residents who commute daily to Virginia, have only Virginia wage or salary income and are not Virginia residents can qualify for the wage exemption. Give payroll Form VA-4 and re-certify annually; arrange DC withholding separately. Virginia residency or other Virginia-source income requires a separate filing determination.

Official guidance (www.tax.virginia.gov) (opens in new tab)

Tax guide and official sources: live in Washington, DC, work in Virginia

Official agency starting points: Washington, DC tax agency (opens in new tab) · Virginia tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.

Tax to Virginia

nonresident

Tax to Washington, DC

$5,532

resident

Total state tax

$5,532

Typical state returns

This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.

How this $100,000 estimate adds up

These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.

Modeled state income tax for Washington, DC residence and Virginia work
Step	Virginia work state	Washington, DC home state
Tax before the modeled other-state credit	$0	$5,532
Modeled other-state credit subtracted	$0	$0
Tax after that credit	$0	$5,532

Total: $0 + $5,532 = $5,532 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.

No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.

State tax at different salaries

Wages	To VA	To DC	Modeled 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.

From paycheck withholding to your returns

Withholding: If you meet Virginia's DC reciprocity criteria, give payroll Form VA-4 and re-certify each year; arrange DC withholding or estimates separately. This example assumes DC domicile, a daily commute back to DC, only Virginia wage or salary income, and no Virginia residency.
Returns: File the DC resident D-40 if required. Eligible reciprocal wages do not require a Virginia income-tax return solely for those wages. Use Virginia Form 763-S to seek a refund of Virginia tax withheld in error; other Virginia-source income or Virginia residency can require a different return.
Credit or refund: Eligible covered wages are exempt from Virginia state income tax. Erroneous Virginia withholding is a Virginia refund claim, not automatically an eligible DC credit. Do not assume the exemption applies if the daily-commute, wage-only or residence conditions fail.

Worked example: $100,000 of wages

Single filer, full-year resident of Washington, DC, all work performed in Virginia, no other income, standard deductions and modeled personal exemptions. Covered wages are exempt from Virginia state income tax under wage reciprocity. Pay a modeled $5,532 to Washington, DC, total $5,532. This exemption is not an other-state tax credit.

The worked example models DC resident tax and Virginia's qualifying wage exemption. It does not establish eligibility from a home-state selection alone. Check DC's current filing-year deduction and special-credit instructions before treating the planning amount as return liability.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

The modeled Virginia $0 depends on the stated reciprocity conditions. A Virginia abode, changed residence, nonwage Virginia income or a schedule that does not meet the daily-commute test requires separate checking. This calculator does not test those facts or allocate hybrid wages.

Official forms and instructions

Source audit 2026-10-14. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

What to do

Keep a record of the days you work in each state, especially if you sometimes work from home.

Frequently asked questions

Do I pay Virginia income tax if I live in Washington, DC?

If you qualify for the wage-reciprocity exemption, no Virginia state income tax on covered employee wages: under reciprocity Washington, DC taxes them. City and county taxes require a separate check. DC residents who commute daily to Virginia, have only Virginia wage or salary income and are not Virginia residents can qualify for the wage exemption. Give payroll Form VA-4 and re-certify annually; arrange DC withholding separately. Virginia residency or other Virginia-source income requires a separate filing determination.

Do I have to file taxes in both Washington, DC and Virginia?

File the DC resident D-40 if required. Eligible reciprocal wages do not require a Virginia income-tax return solely for those wages. Use Virginia Form 763-S to seek a refund of Virginia tax withheld in error; other Virginia-source income or Virginia residency can require a different return.

Will I be taxed twice?

Not at the state level on covered wages: under reciprocity Washington, DC taxes them, about $5,532 on $100,000 in this model. The estimate includes resident county tax where modeled; other local taxes or credits are separate.

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.