Short answer. Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. A resident of one of them who works here gives the employer Form REV-419 and pays income tax on covered wages at home.
Pennsylvania at a glance
- Income tax on wages
- Yes
- Agreements named
- Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia
- What's covered
- Compensation for services performed in Pennsylvania by a resident of one of the six states.
- Employee form
- Form REV-419, Employee's Nonwithholding Application Certificate
- Nonresidents
- Withheld from unless an agreement or exemption applies
- Resident credit
- Stated
- Convenience rule
- Not stated on the pages we read
- Agency
- Pennsylvania Department of Revenue
Pennsylvania's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Indiana | Names this state too | WH-47 | None beyond the general ones | Live there, work here |
| Maryland | Names this state too | MW507 | None beyond the general ones | Live there, work here |
| New Jersey | Names this state too | NJ-165 | None beyond the general ones | Live there, work here |
| Ohio | Names this state too | IT 4NR | None beyond the general ones | Live there, work here |
| Virginia | Names this state too | VA-4 | None beyond the general ones | Live there, work here |
| West Virginia | Names this state too | WV/IT-104NR | None beyond the general ones | Live there, work here |
The form: REV-419
Employee's Nonwithholding Application Certificate. A resident of a reciprocal state working in Pennsylvania files it with the Pennsylvania employer, and the employer withholds the home state's tax instead.
Hiring in another state? Employer registration in Pennsylvania, done for you, or a free bookkeeping health check.
"REV-419, Employee's Nonwithholding Application Certificate [PDF] is filed by the employee with the Pennsylvania employer"
Conditions that apply to every partner
- No Pennsylvania withholding is required when the employee files REV-419 with the Pennsylvania employer and the employer withholds and pays the tax of the employee's home state.
In the official words
"The Commonwealth of Pennsylvania has reciprocal agreements with the states of Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia."
"unless the nonresident lives in one of the reciprocal agreement states."
Credit for tax paid to other states
A Pennsylvania resident with non-Pennsylvania-source income taxed by both Pennsylvania and another state claims the resident credit on PA-40 Schedule G-L, with a copy of the other state's return and W-2s. "Pennsylvania does not permit a resident credit for income taxes or wage taxes paid to another state on Pennsylvania source income," and taxes paid to local political subdivisions of other states don't qualify.
Worth knowing
- For Pennsylvania residents working in one of the six states, the employer there must withhold Pennsylvania tax if it has a requirement to withhold Pennsylvania tax; otherwise it may elect to.
- REV-419 is also used for Tax Forgiveness and for a service member's spouse under the SCRA.
- Pennsylvania's telework guidance says a nonresident who teleworks full-time from another state should treat the pay as "non-Pennsylvania source income even if his employer is located in Pennsylvania." The pages we opened don't describe a convenience of the employer rule.
Not confirmed on the pages we read: a convenience of the employer rule, a days-in-state threshold.
Official sources
- Pennsylvania Department of Revenue: PA Personal Income Tax Guide, Income Subject to Tax Withholding (checked November 2026)
- Pennsylvania Department of Revenue: REV-419, Employee's Nonwithholding Application Certificate (checked November 2026)
- Pennsylvania Department of Revenue: PA Personal Income Tax Guide, Gross Compensation (checked November 2026)
- Pennsylvania Department of Revenue: PA Personal Income Tax Guide, Deductions and Credits (checked November 2026)
- Pennsylvania Department of Revenue: Telework Guidance (checked November 2026)
General information, not tax advice. Checked November 2026 against the official pages listed above. Agreements, forms and thresholds change, and your own facts (where you lived, where you worked each day, other income) decide the answer; check with a tax professional for your situation. MCC Solutions is not a CPA firm and is not affiliated with any tax agency.
Questions about Pennsylvania
Which states have a reciprocal agreement with Pennsylvania?
Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Pennsylvania's page puts it this way: "The Commonwealth of Pennsylvania has reciprocal agreements with the states of Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia."
Which form does a nonresident give a Pennsylvania employer?
Form REV-419, Employee's Nonwithholding Application Certificate. A resident of a reciprocal state working in Pennsylvania files it with the Pennsylvania employer, and the employer withholds the home state's tax instead.
Are there conditions on the Pennsylvania agreements?
No Pennsylvania withholding is required when the employee files REV-419 with the Pennsylvania employer and the employer withholds and pays the tax of the employee's home state.
Does Pennsylvania withhold from nonresidents from other states?
Yes, unless an agreement or exemption applies. The official wording: "unless the nonresident lives in one of the reciprocal agreement states."
Do Pennsylvania residents get credit for tax paid to another state?
A Pennsylvania resident with non-Pennsylvania-source income taxed by both Pennsylvania and another state claims the resident credit on PA-40 Schedule G-L, with a copy of the other state's return and W-2s. "Pennsylvania does not permit a resident credit for income taxes or wage taxes paid to another state on Pennsylvania source income," and taxes paid to local political subdivisions of other states don't qualify.
All states: reciprocity agreements by state · Live in one state, work in another · Ohio · Virginia