and you generally file a state income tax return like you would if you worked in your home state. Fifteen states and the District of Columbia have reciprocity agreements – some states have an ...

the Secretary of DOR can use that data to negotiate an income tax reciprocity agreement between the two states. The agreement would allow taxpayers who live in one state and work in the other to ...

Also, under a reciprocity agreement, you'll only be subject to income tax withholding for the state in which you reside. Keep in mind that the protections of a reciprocity agreement are not automatic.