--- title: "Indiana Tax Reciprocity: Form WH-47 Explained | MCC" description: "Indiana income tax reciprocity with KY, MI, OH, PA and WI: who files Form WH-47, the conditions and where commuters file, from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-indiana" --- Reciprocity · Indiana # Indiana income tax reciprocity Who can skip Indiana withholding, the certificate the employer needs, and what Indiana Department of Revenue says about commuters and remote days. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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 Stated 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](/bookkeeping/state-tax-reciprocity-kentucky) | Names this state too | 42A809 | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=ky&work=in) | | [Michigan](/bookkeeping/state-tax-reciprocity-michigan) | Names this state too | MI-W4 | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=mi&work=in) | | [Ohio](/bookkeeping/state-tax-reciprocity-ohio) | Names this state too | IT 4NR | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=oh&work=in) | | [Pennsylvania](/bookkeeping/state-tax-reciprocity-pennsylvania) | Names this state too | REV-419 | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=pa&work=in) | | [Wisconsin](/bookkeeping/state-tax-reciprocity-wisconsin) | Names this state too | W-220 | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=wi&work=in) | ## 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. Hiring in another state? [Employer registration in Indiana, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). "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." ## Credit for tax paid to other states Indiana DOR Bulletin #28: "The taxpayer may take a credit for taxes paid to other states," limited as the bulletin sets out. For income from Arizona, Oregon and Washington, D.C., a reverse credit agreement applies instead. ## Worth knowing - Indiana residents who work in states with reciprocity "will receive identical treatment from those states." **Not confirmed on the pages we read:** 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](https://www.in.gov/dor/files/ib33.pdf) (checked November 2026) - [Indiana Department of Revenue: Form WH-47, Certificate of Residence](https://forms.in.gov/download.aspx?id=2419) (checked November 2026) - [Indiana Department of Revenue: Income Tax Information Bulletin #28 (December 2024)](https://www.in.gov/dor/files/ib28.pdf) (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." **Do Indiana residents get credit for tax paid to another state?** Indiana DOR Bulletin #28: "The taxpayer may take a credit for taxes paid to other states," limited as the bulletin sets out. For income from Arizona, Oregon and Washington, D.C., a reverse credit agreement applies instead. All states: [reciprocity agreements by state](/bookkeeping/state-tax-reciprocity-agreements) · [Live in one state, work in another](/bookkeeping/live-in-one-state-work-in-another-checker) · [Illinois](/bookkeeping/state-tax-reciprocity-illinois) · [Kentucky](/bookkeeping/state-tax-reciprocity-kentucky) Working across a state line? ## Multi-State Worker Tax Organizer Log every workday by state, total the days, and flag whether your home and work states have an agreement, with a Indiana checklist of the forms to give your employer. [Get the organizer ($15)](/toolkits/multi-state-worker-tax-organizer) [Free sample](/toolkits/multi-state-worker-tax-organizer#free-starter)14-day full refund Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Payroll in more than one state? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)