Live in Virginia, work in Washington, DC
Washington, DC does not tax the wages of people who live outside DC, so you pay only your home state.
State income tax: $4,936 a year
Living in Virginia and working in Washington, DC, you'd pay about $4,936 in state income tax on $100,000 of wages.
Washington, DC does not tax the wages of people who live outside DC, so you pay only your home state.
State tax at different salaries
| Wages | To DC | To VA | Total | If you worked in VA |
|---|---|---|---|---|
| $50,000 | $0 | $2,061 | $2,061 | $2,061 |
| $75,000 | $0 | $3,498 | $3,498 | $3,498 |
| $100,000 | $0 | $4,936 | $4,936 | $4,936 |
| $150,000 | $0 | $7,811 | $7,811 | $7,811 |
| $250,000 | $0 | $13,561 | $13,561 | $13,561 |
Single filer, all wages earned in Washington, DC, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: VA residents working in DC owe no DC income tax. DC cannot tax any nonresident's wages (federal Home Rule Act), so this is true for residents of every state, not just MD/VA; file Form D-4A (Certificate of Nonresidence) with employer.
- Make sure your employer withholds Virginia tax, since nothing is withheld for Washington, DC.
- 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 Washington, DC income tax if I live in Virginia?
No. Washington, DC does not tax the wages of people who live outside DC, so you pay only your home state.
Do I have to file taxes in both Virginia and Washington, DC?
Usually you file only one state return (a resident 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. Washington, DC doesn't tax your wages, so you pay only Virginia: about $4,936 on $100,000.
Related
- Live in Washington, DC, work in Virginia
- Moving from Virginia to Washington, DC
- Moving from Washington, DC to Virginia
- Live in Virginia, work in Kentucky
- Live in Virginia, work in Maryland
- Live in Virginia, work in North Carolina
- Live in Virginia, work in Tennessee
- Live in Virginia, work in West Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.