*Ohio and Virginia have conditional agreements. If an employee lives in Virginia, they have to commute daily to their work in Kentucky to qualify. Employees who live in Ohio cannot be shareholders with 20% or more equity in an S company. Virginia is mutualist with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. Submit the VA-4 exemption form to your employer in Virginia if you live in one of these states and work in Virginia. To qualify for D.C reciprocity, the worker`s permanent domicile must be outside D.C. and not stay 183 days or more per year in D.C. So which states are reciprocal states? The following conditions are those under which the employee works.