State-by-state reciprocity agreements
ThomsonReuters
SEPTEMBER 12, 2023
Meanwhile, the data also showed that the number of people primarily working from home tripled from 5.7% (roughly 9 million people) to 17.9% (27.6 In other words, if your client travels across a state line to work, they pay income taxes only to their state of residence, if those states have a reciprocal agreement.
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