See all 50 states on one map and compare side-by-side. Start 7-day free trial — no card required
Arizona
Employee Obligations (Which Returns YOU Must File)
Indiana has a reciprocity agreement with Arizona. If your only income from Arizona is wages, salary, tips, or commissions, file your Indiana return only — no Arizona return needed. Give your Arizona employer your reciprocity form (WH-47) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (WH-47), withhold Indiana tax instead of Arizona tax. Must still register for Arizona unemployment insurance. Register for withholding and unemployment. Unemployment is approximately 2.0% on the first $8,000 of wages.
Reciprocity Agreement — File Home State Only for Wages
Indiana has a reciprocity agreement with Arizona. For wage income, you only need to file your Indiana return. Give your employer the reciprocity form (WH-47) each year to avoid Arizona withholding.
Related guides
More from Indiana · Cross-State Work
See all cross-state workpairs →Moving to Arizona from elsewhere · Cross-State Work
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.