Review the following income tax regulations for states and U.S. territories outside of Pennsylvania. For more information about Pennsylvania State Income Tax (SIT), visit the US Tax Information page.
Reciprocal States
Below are the states (and territory) that have reciprocity agreements with the state of Pennsylvania:
- Washington, DC
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The tax rate for Washington, DC SIT is based on the completion of Form D-4. If Form D-4 is not completed, the highest rate will be used to calculate state income tax. For more information on the Washington, DC Income Tax, visit the DC Office of Tax and Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the district tax for faculty, staff, & postdoctoral associates.
- Indiana
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The tax rate for Indiana SIT is based on the completion of Form WH-4. If Form WH-4 is not completed, the highest rate will be used to calculate state income tax. For more information on the Indiana Income Tax, visit the Indiana Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Maryland
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The tax rate for Maryland SIT is based on the completion of Form MW 507. If Form MW 507 is not completed, 1 allowance will be used to calculate state income tax. For more information on the Maryland Income Tax, visit the Comptroller of Maryland website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- New Jersey
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The tax rate for New Jersey SIT is based on the completion of Form NJ-W4. If Form NJ-W4 is not completed, federal form W-4 will be used to calculate state income tax. For more information on the New Jersey Income Tax, visit the New Jersey Department of the Treasury website. Health care plans, flexible spending accounts, retirement and parking do not reduce the state tax for faculty, staff, & postdoctoral associates.
- Ohio
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The tax rate for Ohio SIT is based on the completion of Form IT-4. If Form IT-4 is not completed, the highest rate will be used to calculate state income tax. For more information on the Ohio Income Tax, visit the Ohio Department of Taxation website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Virginia
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The tax rate for Virginia SIT is based on the completion of Form VA-4. If Form VA-4 is not completed, the highest rate will be used to calculate state income tax. For more information on the Virginia Income Tax, visit the Virginia Tax website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- West Virginia
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The tax rate for West Virginia SIT is based on the completion of Form WV/IT-104. If Form WV/IT-104 is not completed, federal form W-4 will be used to calculate state income tax. For more information on the West Virginia Income Tax, visit the West Virginia State Tax Department website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
Non-Reciprocal States:
Below are the states that do not have reciprocity agreements with the state of Pennsylvania:
- Alabama
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The tax rate for Alabama SIT is based on the completion of Form A4. If Form A4 is not completed, the highest rate will be used to calculate state income tax. For more information on Alabama income tax, visit the Alabama Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Arizona
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The tax rate for Arizona SIT is based on the completion of Form A-4. If Form A-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Arizona income tax, visit the Arizona Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- California
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The tax rate for California SIT is based on the completion of Form DE 4. If Form DE 4 is not completed, the highest rate will be used to calculate state income tax. For more information on California income tax, visit the California Tax Service Center website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Colorado
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The tax rate for Colorado SIT is based on the completion of Form DR 0004. If Form DR 0004 is not completed, the highest rate will be used to calculate state income tax. For more information on Colorado income tax, visit the Colorado Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Connecticut
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The tax rate for Connecticut SIT is based on the completion of Form CT-W4. If Form CT-W4 is not completed, the highest rate will be used to calculate state income tax. For more information on Connecticut income tax, visit the Connecticut Department of Revenue Services website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Florida
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Florida does not have any income tax. Visit the Florida Department of Revenue website for more information.
- Georgia
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The tax rate for Georgia SIT is based on the completion of Form G-4. If Form G-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Georgia income tax, visit the Georgia Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Hawaii
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The tax rate for Hawaii SIT is based on the completion of Form HW-4. If Form HW-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Hawaii income tax, visit the Hawaii Department of Taxation website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Illinois
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The tax rate for Illinois SIT is based on the completion of Form IL-W-4. If Form IL-W-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Illinois income tax, visit the Illinois Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Massachusetts
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The tax rate for Massachusetts SIT is based on the completion of Form M-4. If Form M-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Massachusetts income tax, visit the Massachusetts Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Michigan
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The tax rate for Michigan SIT is based on the completion of Form MI-W4. If Form MI-W4 is not completed, the highest rate will be used to calculate state income tax. For more information on Michigan income tax, visit the Michigan Department of Treasury website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Minnesota
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The tax rate for Minnesota SIT is based on the completion of Form W-4MN. If Form Form W-4MN is not completed, the highest rate will be used to calculate state income tax. For more information on Minnesota income tax, visit the Minnesota Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Missouri
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The tax rate for Missouri SIT is based on the completion of Form MO W-4. If Form MO W-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Missouri income tax, visit the Missouri Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- New Hampshire
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New Hampshire does not have any state or local income tax. Visit the New Hampshire Department of Revenue Administration website for more information.
- New York
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The tax rate for New York SIT is based on the completion of Form IT-2104. If Form IT-2104 is not completed, the highest rate will be used to calculate state income tax. For more information on New York income tax, visit the New York Department of Taxation and Finance website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- North Carolina
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The tax rate for North Carolina SIT is based on the completion of Form NC-4. If Form NC-4 is not completed, the highest rate will be used to calculate state income tax. For more information on the North Carolina Income Tax, visit the North Carolina Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- South Carolina
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The tax rate for South Carolina SIT is based on the completion of Form SC W-4. If Form SC W-4 is not completed, the highest rate will be used to calculate state income tax. For more information on the South Carolina Income Tax, visit the South Carolina Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.
- Tennessee
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Tennessee does not have any state or local income tax. Visit the Tennessee Department of Revenue website for more information.
- Texas
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Texas does not have any state or local income tax. Visit the Texas Comptroller website for more information.
- Wisconsin
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The tax rate for Wisconsin SIT is based on the completion of Form WT-4. If Form WT-4 is not completed, the highest rate will be used to calculate state income tax. For more information on Wisconsin income tax, visit the Wisconsin Department of Revenue website. Health care plans, flexible spending accounts, retirement and parking reduce the state tax for faculty, staff, & postdoctoral associates.