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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.
States Fixes. States have attempted to ease the situation in a couple of ways. Reciprocal agreements among bordering states can eliminate the problem. Maryland and Virginia, for example, have reciprocity, which means a Virginia resident who works in Maryland does not have to pay Maryland income tax.