The State in which the worker is established (country of origin) generally taxes all income, even if it comes from outside the State. A home State credit for any taxes paid to other States helps to mitigate double taxation. As you can imagine, this is not ideal for taxpayers to have a double burden. To remedy this situation, many States have concluded opposing tax agreements. “Reciprocity” is normally used with respect to this type of agreement, which allows residents of one state to apply for an exemption from withholding tax in another state. . . .