Live in Virginia, work in Washington, DC
A full-year Virginia resident who remains a DC nonresident reports these wages to Virginia. DC excludes a qualifying nonresident's wages from its individual income tax; a DC workplace does not create a second wage-tax bill.
Choose your next step
Payroll starting point: DC nonresident payroll guidance (opens in new tab). The official D-4A entry is under review. Ask payroll or DC OTR for the currently accepted nonresident certificate, arrange Virginia withholding with VA-4, and check whether any DC withholding needs a D-40B refund claim.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Virginia: Virginia Department of Taxation (opens in new tab)
- Washington, DC: Office of Tax and Revenue (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 Virginia, ordinary employee wages and all workdays physically in Washington, DC. 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.
DC nonresident wage rule: DC excludes nonresident employee wages from its individual income tax; this is not a bilateral wage-reciprocity agreement and is not limited to residents of Maryland or Virginia. Confirm that you are not a DC resident under its residency tests. The official withholding page currently marks Form D-4A, the certificate of nonresidence, under review; ask payroll or OTR which current certificate to use. Erroneous DC withholding follows the applicable D-40B refund instructions, not a home-state credit for a valid DC wage tax.
- Official tax guidance: cfo.dc.gov (opens in new tab)
- Official tax guidance: otr.cfo.dc.gov (opens in new tab)
This pair's wage-exemption or credit guidance checked 2026-11-01. Individual return calculations and other source dates are separate.
State income tax: $4,936 a year
Modeled annual state income tax for living in Virginia and working in Washington, DC: about $4,936 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.
Conditions for this pair: DC excludes nonresident employee wages from its individual income tax; this is not a bilateral wage-reciprocity agreement and is not limited to residents of Maryland or Virginia. Confirm that you are not a DC resident under its residency tests. The official withholding page currently marks Form D-4A, the certificate of nonresidence, under review; ask payroll or OTR which current certificate to use. Erroneous DC withholding follows the applicable D-40B refund instructions, not a home-state credit for a valid DC wage tax.
Official guidance (cfo.dc.gov) (opens in new tab) · Official guidance (otr.cfo.dc.gov) (opens in new tab)
Tax guide and official sources: live in Virginia, work in Washington, DC
Official agency starting points: Virginia tax agency (opens in new tab) · Washington, DC 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.
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.
| Step | Washington, DC work state | Virginia home state |
|---|---|---|
| Tax before the modeled other-state credit | $0 | $4,936 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $0 | $4,936 |
Total: $0 + $4,936 = $4,936 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 DC | To VA | Modeled 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.
From paycheck withholding to your returns
- Withholding: Ask DC payroll to document your Virginia residence and stop DC withholding when you qualify as a DC nonresident. OTR's D-4A listing is under review; ask payroll or OTR for the currently accepted certificate. Give payroll VA-4 to arrange Virginia withholding. If the employer will not withhold Virginia tax, check Virginia estimated payments; the official rule generally requires them when expected Virginia tax after withholding and credits exceeds $1,000.
- Returns: File Virginia resident Form 760 when the filing requirements are met, including wages earned at the DC workplace. If DC tax was withheld, use the applicable year's D-40B nonresident refund procedure. The published 2025 instructions require the commuter/domiciliary claimant's resident-state return and W-2/1099s showing DC withholding, so prepare the Virginia return for the attachment. D-40B is a conditional refund claim, not an annual DC wage return every commuter must file. The linked annual instructions are 2025 editions; use the year being filed.
- Credit or refund: The DC nonresident exclusion, rather than a resident credit, eliminates DC individual wage tax in this example. Claim erroneous DC withholding back from DC instead of using it to reduce Virginia's resident liability as if it were DC tax owed.
Worked example: $100,000 of wages
Single filer, full-year resident of Virginia, all work performed in Washington, DC, no other income, standard deductions and modeled personal exemptions. Washington, DC does not tax these employee wages in this scenario. Pay a modeled $4,936 to Virginia and $0 to Washington, DC, total $4,936. No other-state income-tax credit is subtracted.
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
This example assumes full-year Virginia residence, W-2 compensation only, every workday physically in DC, and no DC domicile or place of abode maintained for 183 days or more. A DC move or qualifying DC abode requires a new residency check. The model does not allocate a hybrid schedule or a part-year return.
Arlington home, DC office: check the payroll state
For a full-year Arlington resident who remains a DC nonresident, compare the pay statement's state-tax lines with the VA-4 and the residence information held by payroll. A DC work address alone is not a reason to pay DC individual wage tax. Keep the Virginia home and DC-abode records needed to establish residence, plus W-2s and the filed Virginia return if seeking a DC refund.
Official forms and instructions
- DC current withholding forms: D-4A is marked under review (opens in new tab)
- DC D-40B nonresident refund and attachments (2025 edition) (opens in new tab)
- DC individual forms by filing year, including D-40B (opens in new tab)
- Virginia VA-4: resident withholding allowances (opens in new tab)
- Virginia residency and all-source Form 760 reporting (opens in new tab)
- Virginia Form 760 filing requirements and instructions (2025 edition) (opens in new tab)
- Virginia individual estimated-payment requirements (opens in new tab)
Source audit 2026-11-01. 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.
Check your payslip and keep these records
- Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
- Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
- Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Virginia and every workday physically in Washington, DC.
- If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.
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 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?
File Virginia resident Form 760 when the filing requirements are met, including wages earned at the DC workplace. If DC tax was withheld, use the applicable year's D-40B nonresident refund procedure. The published 2025 instructions require the commuter/domiciliary claimant's resident-state return and W-2/1099s showing DC withholding, so prepare the Virginia return for the attachment. D-40B is a conditional refund claim, not an annual DC wage return every commuter must file. The linked annual instructions are 2025 editions; use the year being filed.
Will I be taxed twice?
No. Washington, DC doesn't tax these wages at the state level; the modeled Virginia tax is about $4,936 on $100,000. Local taxes need a separate check.
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.