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District of Columbia
Employee Obligations (Which Returns YOU Must File)
Virginia has a reciprocity agreement with District of Columbia. If your only income from District of Columbia is wages, salary, tips, or commissions, file your Virginia return only — no District of Columbia return needed. Give your District of Columbia employer your reciprocity form (VA-4) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (VA-4), withhold Virginia tax instead of District of Columbia tax. Must still register for District of Columbia unemployment insurance. Register for withholding and unemployment from day 1. Unemployment applies to the first $9,000 of wages. Paid Family Leave: employer pays 0.62% (employees pay nothing).
City & Local Income Taxes (Extra Filings Beyond the State Return)
No additional local taxes beyond the DC rate.
Reciprocity Agreement — File Home State Only for Wages
Virginia has a reciprocity agreement with District of Columbia. For wage income, you only need to file your Virginia return. Give your employer the reciprocity form (VA-4) each year to avoid District of Columbia 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.