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Virginia
Employee Obligations (Which Returns YOU Must File)
Pennsylvania has a reciprocity agreement with Virginia. If your only income from Virginia is wages, salary, tips, or commissions, file your Pennsylvania return only — no Virginia return needed. Give your Virginia employer your reciprocity form (REV-419) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (REV-419), withhold Pennsylvania 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
Pennsylvania has a reciprocity agreement with Virginia. For wage income, you only need to file your Pennsylvania return. Give your employer the reciprocity form (REV-419) 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.