You can submit Exception Form 42A809 to your employer if you work here but are based in Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, or Wisconsin. However, Virginia residents must commute daily to qualify, and Ohio residents cannot be shareholders of 20% or more in an S-Chapter Corporation. The following conditions are those under which the employee works. Use our table to find out which states have mutual agreements. And find out which form the employee must fill out to retain you from their home country: New Jersey only has reciprocity with Pennsylvania. This applies to employees who live in Pennsylvania and work in New Jersey. If an employee works in Arizona but lives in one of the mutual states, they can submit the WEC form, Employee Withholding Exemption Certificate….