Live in Virginia, work 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 income tax: $4,936 a year
Living in Virginia and working in North Carolina, you'd pay about $4,936 in state income tax on $100,000 of wages.
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 NC | To VA | Total | If you worked in VA |
|---|---|---|---|---|
| $50,000 | $1,486 | $575 | $2,061 | $2,061 |
| $75,000 | $2,484 | $1,015 | $3,498 | $3,498 |
| $100,000 | $3,481 | $1,455 | $4,936 | $4,936 |
| $150,000 | $5,476 | $2,335 | $7,811 | $7,811 |
| $250,000 | $9,466 | $4,095 | $13,561 | $13,561 |
Single filer, all wages earned in North Carolina, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold North Carolina tax. If Virginia's tax is higher, withhold the difference for Virginia too (or make estimated payments) to avoid an underpayment penalty.
- File the North Carolina nonresident return first, then claim the credit for taxes paid to another state on your Virginia 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 North Carolina income tax if I live in Virginia?
Yes. North Carolina taxes wages earned there by nonresidents. On $100,000 that's about $3,481.
Do I have to file taxes in both Virginia and North Carolina?
Usually yes: a nonresident return in North Carolina and a resident return in Virginia, where you claim a credit for the tax paid to North Carolina. File the North Carolina return first.
Will I be taxed twice?
Not on the same state-level wages. Virginia credits the tax you pay North Carolina, so your total is about $4,936 on $100,000, compared with $4,936 if you also worked in Virginia. Local city or county taxes may still apply.
Related
- Live in North Carolina, work in Virginia
- Moving from Virginia to North Carolina
- Moving from North Carolina to Virginia
- Live in Virginia, work in Washington, DC
- Live in Virginia, work in Kentucky
- Live in Virginia, work in Maryland
- 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.