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Source: American Payroll Association 2016

Denotes where an employee worksDenotes where an employee lives

District of Columbia is the only exception. You can live anywhere.

NORTH DAKOTA

KentuckyMarylandPennsylvaniaWest VirginiaDistrict of Columbia

District of ColumbiaPennsylvaniaVirginiaWest Virginia

KentuckyMarylandOhioPennsylvaniaVirginia

IndianaKentuckyMichiganWest VirginiaPennsylvania

IllinoisIndianaMichiganWisconsinWest Virginia

OhioVirginia

KentuckyMichiganOhioPennsylvaniaWisconsin

Iowa KentuckyMichiganWisconsin

Pennsylvania

IndianaMarylandNew JerseyOhioVirginia

West Virginia

IllinoisIndianaKentuckyMinnesotaOhio

Wisconsin

IllinoisIllinoisIndianaKentuckyMichigan

MicheganNorth Dekota

MinnesotaMontana

North Dekota

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