2026 · Virginia → Washington DC
Living in Virginia, working for a Washington DC employer
By federal law, Washington DC cannot tax the wages of any nonresident. You pay only Virginia tax on this income.
Virginia residents working for a Washington DC employer get a rare clean answer: by the federal Home Rule Act, DC cannot tax the wages of any nonresident. You owe only Virginia tax, file only a Virginia resident return, and skip a DC nonresident filing entirely, one of the simplest cross-border setups there is, and the opposite of a convenience-rule trap.
You live in Virginia, which has a graduated income tax up to 5.8%. And your employer is in Washington DC, which has a graduated income tax up to 10.8%. That combination decides who taxes your wages, and whether a credit keeps you from paying twice. Here's the rule for this specific pair.
The rule for Virginia → Washington DC
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DC exempts nonresident wages
By federal law, Washington DC cannot tax the wages of any nonresident. You pay only Virginia tax on this income.
What each state would take on $100,000
| Washington DC tax (work state) | $6,900 |
| Virginia tax (home state) | $5,493 |
| Double-taxation risk | Low, one state, or a credit applies |
A credit in Virginia for tax paid to Washington DC is what prevents the same wages being fully taxed twice, confirm the mechanics on both returns.
Check your own situation
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Questions
Do I pay Virginia or Washington DC tax if I work remotely?
By federal law, Washington DC cannot tax the wages of any nonresident. You pay only Virginia tax on this income.
Will I be taxed twice living in Virginia and working for a Washington DC employer?
Usually not. DC exempts nonresident wages, the mechanism here prevents paying full tax to both states, though you may still file two returns.
Related
This maps the rules; it does not file them. Cross-border filing needs a professional. Convenience-rule specifics vary, confirm with the state Department of Revenue. Nothing stored. Not tax or legal advice.