Washington, DC into Virginia

Live in District of Columbia, work in Virginia (2026)

Whether the two states have a reciprocity agreement, which form stops the withholding, and what your paycheck actually looks like after both states and any local tax have taken their share.

Is there a reciprocity agreement?

Yes. Virginia has a reciprocity agreement with the District, so Virginia takes $0 from a DC resident. File VA Form VA-4 with your Virginia employer to stop the withholding. The District taxes you at $5,532, and the commute changes nothing about your take-home at all.

Crossing the Potomac into Arlington or Tysons is, for a District resident, a tax non-event. Virginia and the District have a reciprocity agreement, so Virginia does not tax your wages. Hand Form VA Form VA-4 to your employer, Virginia withholding never begins, and Virginia's share of your income stays at $0. The District taxes you as a resident on everything, taking $5,532 at $100,000, and you take home $73,649. Neither jurisdiction adds a local income tax to the picture: Virginia levies none anywhere in the state, and the District's tax is a single schedule with nothing bolted onto it. That makes this one of the shortest tax stories in the whole set. The comparison worth drawing is with a District resident who takes a job in Maryland, where the same clean result holds but for a subtly different reason, since Maryland's county tax does exist and simply cannot reach a nonresident.

At $100,000 single filer, against working at home in District of Columbia

This commute changes nothing about your take-home. You keep $73,649 either way.

Computed from the tax engine with 2026federal brackets, FICA, both states' income tax, and any local tax at either end. Standard deduction, no pre-tax contributions.

Who taxes you, and how much?

Single filer at $100,000, 2026 rules.

Tax	Amount
Virginia income tax (work state)	$0
District of Columbia income tax (resident state)	$5,532
Combined state income tax	$5,532

How the District of Columbia and Virginia rule works

Virginia's reciprocal arrangements generally carry conditions. Its agreements with Pennsylvania and Maryland ask that you spend no more than 183 days in the other state and keep no place of abode there; its Kentucky arrangement asks for a daily commute. The District arrangement is the plain one. File Form VA Form VA-4, the Virginia employee's withholding exemption certificate, and Virginia stops withholding. If you never file it, Virginia withholds its income tax from every paycheck and you recover the money by filing a Virginia nonresident return in the spring, which is a great deal of paperwork to undo a tax you never owed. The District will tax the same wages regardless, as it taxes residents on income from every source and every place. One thing to keep an eye on is the reverse risk: if you later move to Virginia, the exemption stops applying and Virginia becomes your resident state, which is a change your payroll department will not make for you.

What this estimate covers

These figures apply 2026 federal brackets after the standard deduction, FICA, District of Columbia's income tax, Virginia's income tax where the agreement does not remove it, and the local tax at each end of the commute. State-administered payroll programs such as disability and paid family leave follow the work state, so where Virginia runs them they come out of your check on Virginia's schedule rather than District of Columbia's. They assume every workday is spent in Virginia and all of your wages are earned there.

One limit is worth naming. A split week, with some days worked from home, is not modelled: the credit, the local tax and the work-state payroll programs would each be apportioned across the two states, and this estimate treats the whole year as Virginia work.

Living in District of Columbia and working in Virginia: FAQ

Does Virginia tax District residents?

No. The reciprocity agreement means Virginia takes $0 from a District resident's wages. File Form VA Form VA-4 with your Virginia employer, and no Virginia tax is withheld. The District taxes the wages instead, as it taxes all of a resident's income.

Is there any local income tax to worry about?

None on either side. Virginia levies no local income tax in any jurisdiction, and the District's tax is a single schedule with no county or city layer beneath it. Your local line is $0, and it will stay that way.

Which form do I file?

Form VA Form VA-4, the Virginia withholding exemption certificate, given to your employer. It records that you live in the District and claims the reciprocal exemption on that basis. Virginia withholds by default until your payroll department actually has it in hand.

How much do I actually pay?

$5,532 in District tax at $100,000 as a single filer, plus $13,170 of federal tax and $7,650 in FICA contributions. Take-home comes to $73,649, which is exactly the same as it would be for a job inside the District itself.

Do I file a Virginia return?

Not if the certificate is on file and no Virginia tax was withheld, because there is no Virginia liability to report. You file a District resident return covering all of your income, including the wages you earned at your Virginia job.

How does this differ from working in Maryland?

The outcome is the same and the reason differs slightly. Maryland has a county income tax that a nonresident cannot be reached by, while Virginia has no local income tax for anyone. Either way, a District resident pays District tax and nothing else.

This estimate is for planning purposes only and does not constitute tax or financial advice. Actual paycheck withholding depends on your employer's payroll system, custom W-4 elections, additional income, and personal tax situation. For specific tax-planning decisions, consult a licensed CPA or tax professional. Cross-state estimates additionally assume all wages are earned in the work state and exclude any apportionment of remote workdays.

How This Page Is Reviewed

The District of Columbia to Virginia commute rule is taken from each state's own reciprocity guidance and withholding forms, and is reviewed against those primary sources before each tax-year update. Local tax figures come from the municipal research files behind the city pages.

Reviewed by

PaycheckCalc Research Desk

Last reviewed

2026-06-25

Primary sources