Reciprocity state pair

Live in Maryland, 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: Maryland and Virginia revenue departments (methodology)

Official tax guidance for both states

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

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 Maryland, 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: MD residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).

I live inI work inAnnual wages ($)Filing status

State income tax: $7,283 a year

Modeled annual state income tax for living in Maryland and working in Virginia: about $7,283 on $100,000 of wages.

Maryland low-income limits: this schedule estimate does not apply Maryland's minimum-filing relief or poverty-level credit. A low-income worker may owe less or no Maryland tax. Check the official filing requirements (opens in new tab) and Form MW507 exemption instructions (opens in new tab) for your circumstances and filing year.

Conditions for this pair: MD residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).

Tax guide and official sources: live in Maryland, work in Virginia

Official agency starting points: Maryland 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 Maryland

$7,283

resident

Total state tax

$7,283

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 Maryland residence and Virginia work
Step	Virginia work state	Maryland home state
Tax before the modeled other-state credit	$0	$7,283
Modeled other-state credit subtracted	$0	$0
Tax after that credit	$0	$7,283

Total: $0 + $7,283 = $7,283 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 MD	Modeled total	If you worked in MD
$50,000	$0	$3,358	$3,358	$3,358
$75,000	$0	$5,321	$5,321	$5,321
$100,000	$0	$7,283	$7,283	$7,283
$150,000	$0	$11,563	$11,563	$11,563
$250,000	$0	$20,222	$20,222	$20,222

Single filer, all wages earned in Virginia, 2026 state tax rules, standard deductions. State income tax includes Maryland's average county income tax. Other local income taxes are not included.

What to do

Reciprocity: MD residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); 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.

Local income taxes

Maryland: All 23 counties and Baltimore City levy resident local income tax (about 2.25%–3.3%, on the state return). Nonreciprocal nonresidents generally pay the 2.25% special nonresident tax instead of resident county tax; some home jurisdictions require Form 515. Pennsylvania reciprocal wages are exempt from Maryland state tax, but Maryland local tax may still apply. MW507 line 5 covers the Pennsylvania state exemption; lines 6 and 7 cover separate local exemptions. Form 515 may be required, depending on the Pennsylvania home jurisdiction and Maryland work county. Reciprocity is not a blanket local-tax exemption.

Frequently asked questions

Do I pay Virginia income tax if I live in Maryland?

If you qualify for the wage-reciprocity exemption, no Virginia state income tax on covered employee wages: under reciprocity Maryland taxes them. City and county taxes require a separate check. MD residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).

Do I have to file taxes in both Maryland and Virginia?

Usually you file only one state return (a resident return in Maryland), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

Not at the state level on covered wages: under reciprocity Maryland taxes them, about $7,283 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.