Live in Tennessee, work in Virginia
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State income tax: $4,936 a year
Living in Tennessee and working in Virginia, you'd pay about $4,936 in state income tax on $100,000 of wages, $4,936 more than if you worked in Tennessee.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State tax at different salaries
| Wages | To VA | To TN | Total | If you worked in TN |
|---|---|---|---|---|
| $50,000 | $2,061 | $0 | $2,061 | $0 |
| $75,000 | $3,498 | $0 | $3,498 | $0 |
| $100,000 | $4,936 | $0 | $4,936 | $0 |
| $150,000 | $7,811 | $0 | $7,811 | $0 |
| $250,000 | $13,561 | $0 | $13,561 | $0 |
Single filer, all wages earned in Virginia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a Virginia nonresident return. There's no Tennessee return for wages because Tennessee has no income tax.
- 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 Tennessee?
Yes. Virginia taxes wages earned there by nonresidents. On $100,000 that's about $4,936.
Do I have to file taxes in both Tennessee and Virginia?
Usually you file only one state return (a nonresident return in Virginia), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Tennessee has no income tax, so you pay only Virginia's nonresident tax: about $4,936 on $100,000.
Related
- Live in Virginia, work in Tennessee
- Moving from Tennessee to Virginia
- Moving from Virginia to Tennessee
- Live in Tennessee, work in Alabama
- Live in Tennessee, work in Arkansas
- Live in Tennessee, work in Georgia
- Live in Tennessee, work in Kentucky
- Live in Tennessee, work in Missouri
- Live in Tennessee, work in Mississippi
- Live in Tennessee, work in North Carolina
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.