I am a PA employer. I just hired an employee who is a resident of a reciprocal state. To which state do I remit the withholding?

I am a PA employer. I just hired an employee who is a resident of a reciprocal state. To which state do I remit the withholding?

You are required to withhold Pennsylvania personal income tax unless your employee is a resident of a reciprocal state and you elect to withhold the reciprocal state's income tax. If you elect to withhold the reciprocal state's tax, you should contact the reciprocal state's Department of Revenue to register to withhold that state's tax. You and your employee must also complete Pennsylvania Form REV-419, Employee Non Withholding Application. As the employer, you must keep a copy of the REV-419 in your records. You should only ever submit this form to the Department when you have reason to believe this certificate is incorrect or for one of the other three situations listed on the form.

Here is the link to the form:

Pennsylvania has reciprocal agreements with six states: Indiana, Maryland, Ohio, New Jersey, Virginia, and West Virginia.