State Withholding & Exemption Forms

 

State Exemption Forms

Reciprocal agreements allow residents of some states to work in neighboring states without having payroll taxes withheld in the non-resident work state (or having to file the non-resident state tax return).  If the applicable reciprocal agreement is filed with Extreme Reach Production Services state taxes will be withheld based on the resident state rather than the work state.

Please note that not all states have reciprocal agreements and when they do, the number of states with whom they “reciprocate” is limited.  Please find listed below the states with reciprocal agreements and those states with which they reciprocate.

Arizona

Arizona has reciprocity with California, Indiana, Oregon, and Virginia. File Form WEC, the Withholding Exemption Certificate, with your start paperwork to avoid non-resident withholding.

District of Columbia

If you work in D.C. and are a resident of any other state, you can submit exemption Form D-4A, a Certificate of Nonresidence, with your start paperwork.

Illinois

If you work in Illinois and are a resident of Iowa, Kentucky, Michigan, or Wisconsin, you can submit exemption Form IL-W-5-NR with your start paperwork to avoid non-resident withholding.

Indiana

Indiana has reciprocity with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin. Submit exemption Form WH-47 with your start paperwork to avoid non-resident withholding. *Please note this form requires notarization prior to submission.

Iowa 

Iowa has reciprocity with Illinois only. Submit exemption Form 44-016 with your start paperwork to avoid non-resident withholding.

Kentucky

Kentucky has reciprocity with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, or Wisconsin. You can submit exemption Form 42A809 with your start paperwork to avoid non-resident withholding.

NOTE that residents of Virginia must commute daily to Kentucky to qualify. Residents of Ohio cannot be shareholders of 20 percent or more in an S chapter corporation.

Maryland

Maryland has reciprocity with District of Columbia, Pennsylvania, Virginia, and West Virginia, submit exemption Form MW 507 with your start paperwork to avoid non-resident witholding.

Michigan

Michigan has reciprocity with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin. Submit exemption Form MI-W4 with your start paperwork to avoid non-resident withholding.

Minnesota

Minnesota has reciprocity with Michigan and North Dakota. You can submit exemption Form MWR with your start paperwork to avoid non-resident withholding.

Montana 

Montana has reciprocity with North Dakota. You can submit exemption MT-R  with your start paperwork to avoid non-resident withholding.

New Jersey

New Jersey has reciprocity with Pennsylvania.. You can submit Form NJ-165  with your start paperwork to avoid non-resident withholding.

North Dakota

North Dakota has reciprocity with Minnesota and Montana.  You can submit exemption Form NDW-R with your start paperwork to avoid non-resident withholding.

Ohio

Ohio has reciprocity with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.  You can submit exemption Form IT-4NR  with your start paperwork to avoid Ohio withholding.

Pennsylvania

If you work in Pennsylvania but are a resident of Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia, submit exemption Form REV-419 with your start paperwork to avoid non-resident withholding.

Virginia

Virginia has reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia. Submit exemption ​Form VA-4 with your start paperwork if you live in one of these states and work in Virginia and want to avoid Virginia withholding.

West Virginia

If you work in West Virginia and are a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia, submit exemption Form WV/IT-104R with your start paperwork to avoid West Virginia withholding.

Wisconsin

If you work in Wisconsin and are a resident of Illinois, Indiana, Kentucky, or Michigan, submit exemption Form W-220 with your start paperwork to avoid Wisconsin withholding. 

 

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