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The states currently on our reciprocity list are as follows:Florida, Illinois, Iowa, Kentucky, Louisiana, Maryland, Massachusetts, Mississippi, Nebraska, Tennessee, Texas and West Virginia.
Maryland and Virginia, for example, have reciprocity, which means a Virginia resident who works in Maryland does not have to pay Maryland income tax. The District of Columbia, due to its unique nature as the seat of federal government and attractiveness to out-of-state workers, has reciprocity with all states.