Short answer. Ohio has reciprocal agreements with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. A resident of one of them who works here gives the employer Form IT 4NR and pays income tax on covered wages at home.
Ohio at a glance
- Income tax on wages
- Yes
- Agreements named
- Indiana, Kentucky, Michigan, Pennsylvania and West Virginia
- What's covered
- Compensation for services provided in Ohio.
- Employee form
- Form IT 4NR, Employee's Statement of Residency in a Reciprocity State
- Nonresidents
- Withheld from unless an agreement or exemption applies
- Resident credit
- Stated
- Convenience rule
- Not stated on the pages we read
- Agency
- Ohio Department of Taxation
Ohio's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Indiana | Names this state too | WH-47 | None beyond the general ones | Live there, work here |
| 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 |
| Pennsylvania | Names this state too | REV-419 | None beyond the general ones | Live there, work here |
| West Virginia | Names this state too | WV/IT-104NR | None beyond the general ones | Live there, work here |
The form: IT 4NR
Employee's Statement of Residency in a Reciprocity State. A resident of one of the five states gives it to the Ohio employer to show that Ohio withholding isn't required.
"Employee's Statement of Residency in a Reciprocity State"
In the official words
"Residents of Michigan, Indiana, Kentucky, West Virginia, or Pennsylvania earning compensation for services provided in Ohio."
"whether a resident or nonresident, must withhold Ohio income tax"
Credit for tax paid to other states
Ohio gives residents a "resident" credit for income taxed in another state, and nonresidents a "nonresident" credit for income not earned in Ohio. "If the income is from a state that imposes no tax, a resident will get no credit."
Not confirmed on the pages we read: a convenience of the employer rule, a days-in-state threshold.
Official sources
- Ohio Department of Taxation: 2026 Employer and School District Withholding Tax Filing Guidelines (Rev. 11/25) (checked November 2026)
- Ohio Department of Taxation: Employer Withholding FAQs for new employers (checked November 2026)
- Ohio Department of Taxation: Ohio Residency and Residency Credits FAQs (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 Ohio
Which states have a reciprocal agreement with Ohio?
Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. Ohio's page puts it this way: "Residents of Michigan, Indiana, Kentucky, West Virginia, or Pennsylvania earning compensation for services provided in Ohio."
Which form does a nonresident give a Ohio employer?
Form IT 4NR, Employee's Statement of Residency in a Reciprocity State. A resident of one of the five states gives it to the Ohio employer to show that Ohio withholding isn't required.
Does Ohio withhold from nonresidents from other states?
Yes, unless an agreement or exemption applies. The official wording: "whether a resident or nonresident, must withhold Ohio income tax."
Do Ohio residents get credit for tax paid to another state?
Ohio gives residents a "resident" credit for income taxed in another state, and nonresidents a "nonresident" credit for income not earned in Ohio. "If the income is from a state that imposes no tax, a resident will get no credit."
All states: reciprocity agreements by state · Live in one state, work in another · North Dakota · Pennsylvania