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Virginia
Employee Obligations (Which Returns YOU Must File)
Maryland has a reciprocity agreement with Virginia. If your only income from Virginia is wages, salary, tips, or commissions, file your Maryland return only — no Virginia return needed. Give your Virginia employer your reciprocity form (MW507) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (MW507), withhold Maryland tax instead of Virginia tax. Must still register for Virginia unemployment insurance. Register for withholding and unemployment from day 1. Unemployment applies to the first $8,000 of wages.
Reciprocity Agreement — File Home State Only for Wages
Maryland has a reciprocity agreement with Virginia. For wage income, you only need to file your Maryland return. Give your employer the reciprocity form (MW507) each year to avoid Virginia withholding.
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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.