Short answer. Indiana has reciprocal agreements with Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin. A resident of one of them who works here gives the employer Form WH-47 and pays income tax on covered wages at home.
Indiana at a glance
- Income tax on wages
- Yes
- Agreements named
- Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin
- What's covered
- Salaries, wages, tips and commissions.
- Employee form
- Form WH-47, Certificate of Residence
- Nonresidents
- Withheld from unless an agreement or exemption applies
- Resident credit
- Not confirmed
- Convenience rule
- Not stated on the pages we read
- Agency
- Indiana Department of Revenue
Indiana's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Kentucky | Names this state too | 42A809 | None beyond the general ones | Live there, work here |
| Michigan | Names this state too | MI-W4 | None beyond the general ones | Live there, work here |
| Ohio | Names this state too | IT 4NR | None beyond the general ones | Live there, work here |
| Pennsylvania | Names this state too | REV-419 | None beyond the general ones | Live there, work here |
| Wisconsin | Names this state too | W-220 | None beyond the general ones | Live there, work here |
The form: WH-47
Certificate of Residence. Filed with and held by the employer, not sent to the Department. It certifies residence in a reciprocal state so state income tax isn't withheld.
"Do not send this form to the Indiana Department of Revenue — it is to be filed with and held by the employer."
Conditions that apply to every partner
- The agreements don't cover Indiana local (county) income taxes: residents of reciprocal states are subject to local income tax in the same manner as residents of nonreciprocal states.
In the official words
"Indiana has established reciprocity agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin"
"except for legal residents of states complying with Indiana's reciprocity statute, IC 6-3-5-1."
Worth knowing
- Indiana residents who work in states with reciprocity "will receive identical treatment from those states."
Not confirmed on the pages we read: the resident credit for other states' tax, a convenience of the employer rule, a days-in-state threshold.
Official sources
- Indiana Department of Revenue: Information Bulletin #33, Withholding Requirements for Nonresident Employees (checked November 2026)
- Indiana Department of Revenue: Form WH-47, Certificate of Residence (checked November 2026)
General information, not tax advice. Checked November 2026 against the official pages listed above. Agreements, forms and thresholds change, and your own facts (where you lived, where you worked each day, other income) decide the answer; check with a tax professional for your situation. MCC Solutions is not a CPA firm and is not affiliated with any tax agency.
Questions about Indiana
Which states have a reciprocal agreement with Indiana?
Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin. Indiana's page puts it this way: "Indiana has established reciprocity agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin."
Which form does a nonresident give a Indiana employer?
Form WH-47, Certificate of Residence. Filed with and held by the employer, not sent to the Department. It certifies residence in a reciprocal state so state income tax isn't withheld.
Are there conditions on the Indiana agreements?
The agreements don't cover Indiana local (county) income taxes: residents of reciprocal states are subject to local income tax in the same manner as residents of nonreciprocal states.
Does Indiana withhold from nonresidents from other states?
Yes, unless an agreement or exemption applies. The official wording: "except for legal residents of states complying with Indiana's reciprocity statute, IC 6-3-5-1."
All states: reciprocity agreements by state · Live in one state, work in another · Illinois · Kentucky