Does my wife need to sign IT-203 (NY state return) if I supply IT-203-C?
Which states have tax reciprocity with New York?
Note: NY and NJ do not have reciprocity. If you work in NY and live in NJ, you will need to pay NY income taxes as a non-resident and pay NJ income taxes as a resident.
Reciprocal agreements and courtesy withholding.
| Resident State | Work State | Non-resident Certificate |
|---|---|---|
| North Dakota | Montana | MT-R |
| Pennsylvania | New Jersey | NJ-165 |
| Minnesota, Montana | North Dakota | NDW-R |
Which states have a reciprocity agreement?
State-by-State Reciprocity Agreements
| State | Reciprocity States |
|---|---|
| North Dakota | Minnesota and Montana |
| Ohio | Indiana, Kentucky, Michigan, Pennsylvania and West Virginia |
| Pennsylvania | Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia |
| Virginia | Kentucky, Maryland, Pennsylvania, Washington, D.C. and West Virginia |