Commuter taxes 2026

Live in Virginia, work in Tennessee

Your work state has no tax on wages, so you pay only your home state.

State income tax: $4,936 a year

Living in Virginia and working in Tennessee, you'd pay about $4,936 in state income tax on $100,000 of wages.

Your work state has no tax on wages, so you pay only your home state.

Tax to Tennessee
$0
nonresident
Tax to Virginia
$4,936
resident
Total state tax
$4,936
State returns to file
1

State tax at different salaries

WagesTo TNTo VATotalIf 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 Tennessee, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Special credit rules

Frequently asked questions

Do I pay Tennessee income tax if I live in Virginia?

No. Your work state has no tax on wages, so you pay only your home state.

Do I have to file taxes in both Virginia and Tennessee?

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. Tennessee doesn't tax your wages, so you pay only Virginia: about $4,936 on $100,000.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.