Live in North Carolina, work in Virginia
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,936 a year
Living in North Carolina and working in Virginia, you'd pay about $4,936 in state income tax on $100,000 of wages, $1,455 more than if you worked in North Carolina.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To VA | To NC | Total | If you worked in NC |
|---|---|---|---|---|
| $50,000 | $2,061 | $0 | $2,061 | $1,486 |
| $75,000 | $3,498 | $0 | $3,498 | $2,484 |
| $100,000 | $4,936 | $0 | $4,936 | $3,481 |
| $150,000 | $7,811 | $0 | $7,811 | $5,476 |
| $250,000 | $13,561 | $0 | $13,561 | $9,466 |
Single filer, all wages earned in Virginia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Virginia tax. If North Carolina's tax is higher, withhold the difference for North Carolina too (or make estimated payments) to avoid an underpayment penalty.
- File the Virginia nonresident return first, then claim the credit for taxes paid to another state on your North Carolina resident return.
- 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.
Frequently asked questions
Do I pay Virginia income tax if I live in North Carolina?
Yes. Virginia taxes wages earned there by nonresidents. On $100,000 that's about $4,936.
Do I have to file taxes in both North Carolina and Virginia?
Usually yes: a nonresident return in Virginia and a resident return in North Carolina, where you claim a credit for the tax paid to Virginia. File the Virginia return first.
Will I be taxed twice?
Not on the same state-level wages. North Carolina credits the tax you pay Virginia, so your total is about $4,936 on $100,000, compared with $3,481 if you also worked in North Carolina. Local city or county taxes may still apply.
Related
- Live in Virginia, work in North Carolina
- Moving from North Carolina to Virginia
- Moving from Virginia to North Carolina
- Live in North Carolina, work in Georgia
- Live in North Carolina, work in South Carolina
- Live in North Carolina, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.