Does Maryland have reciprocity with West Virginia?
Mia Ramsey
Published Mar 23, 2026
Maryland has reciprocal agreements with Pennsylvania, Virginia, West Virginia and the District of Columbia. If your employer withheld tax for one of the reciprocal states, you can claim a refund from the reciprocal state. You cannot claim a credit on your resident return for the reciprocal state.
Is there reciprocity between Maryland and Virginia?
States that have reciprocity with Virginia are: Kentucky. Maryland. Pennsylvania. West Virginia.
Is Virginia or Maryland cheaper to live?
It depends. Maryland’s taxes are through the roof and the cost of living is high. Northern Virginia’s taxes are a little better but the general cost of living isn’t much of an improvement. Once you get into the middle and southern parts of the state it becomes more liveable.
VA and MD are reciprocal states: you only pay tax where you live, not where you work. If your VA employer only withheld MD taxes, you are not required to file a return with VA. You will say no to the question if you worked in another state besides MD, and only prepare the MD return.
Does VA and WV have reciprocity?
Virginia has a reciprocal agreement with District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia if the only source of income is from wages and salaries. If your employer withheld tax or you paid tax to these states on your compensation, you must claim a refund from that state.
Do you work in Maryland but live in West Virginia?
You say No, because Maryland and West Virginia have a reciprocal agreement, and you only pay tax on your wages in your home state of West Virginia. If you haven’t already done so, file Form WV/IT-104 R with your employer so there won’t be any withholding to Maryland. I work in Maryland, but live in West Virginia.
Is it legal to record employees at work in West Virginia?
As an employer, you want to be sure your staff is not engaging in any actions that violate work policy. Employers in West Virginia have the legal right to record their employees in the workplace provided that they abide certain restrictions .
Do you have to pay minimum wage in West Virginia?
West Virginia minimum wage laws do not require employers to pay employees for reporting or showing up to work if no work is performed. An employer is also not required to pay an employee a minimum number of hours if the employer dismisses the employee from work prior to completing their scheduled shift.
When do you have to work 24 hours in West Virginia?
WV Admin. Code 21-5C-9.10 When employees are required to be on duty for 24 hours or more, West Virginia minimum wage laws allow employers and employees to enter into an agreement that permits employers to exclude bona fide meal periods and regularly scheduled sleeping periods from the employee’s hours worked.