Live in Ohio, work in Pennsylvania
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $1,981 a year
Living in Ohio and working in Pennsylvania, you'd pay about $1,981 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To PA | To OH | Total | If you worked in OH |
|---|---|---|---|---|
| $50,000 | $0 | $600 | $600 | $600 |
| $75,000 | $0 | $1,287 | $1,287 | $1,287 |
| $100,000 | $0 | $1,981 | $1,981 | $1,981 |
| $150,000 | $0 | $3,356 | $3,356 | $3,356 |
| $250,000 | $0 | $6,106 | $6,106 | $6,106 |
Single filer, all wages earned in Pennsylvania, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: OH residents working in PA exempt from PA personal income tax on wages; file Form REV-419 (Employee's Nonwithholding Application Certificate). Philadelphia Wage Tax (nonresident rate) still applies to work performed in Philadelphia.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Working from home for a Pennsylvania employer
Pennsylvania has a "convenience of the employer" rule. Full rule: nonresidents working from home for convenience for a PA employer are taxed by PA. Residents of reciprocity states (IN, MD, NJ, OH, VA, WV) are not affected for wages.
Local income taxes
- Pennsylvania: Local Earned Income Tax (Act 32) in nearly every municipality/school district: withheld at the higher of the resident rate or the work-location nonresident rate (typically ~1-2%+). Philadelphia Wage Tax from July 1, 2026: 3.735% resident / 3.425% nonresident (on work performed in the city); Pittsburgh 3% resident EIT (school+city) plus $52/yr Local Services Tax at work location. Out-of-state residents are not subject to PA local EIT except Philadelphia (nonresident rate) and LST where applicable. NJ residents can credit Philadelphia wage tax against NJ tax.
- Ohio: ~600+ municipalities levy income tax on wages at work location (commonly 1-2.5%; e.g., Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%), regardless of state reciprocity. Residence city may also tax, with a full/partial/no credit for work-city tax depending on the city. 20-day occasional-entrant rule before work-city withholding starts. Many school districts also levy a resident-only income tax.
Frequently asked questions
Do I pay Pennsylvania income tax if I live in Ohio?
No. Under the reciprocity agreement you pay only Ohio. OH residents working in PA exempt from PA personal income tax on wages; file Form REV-419 (Employee's Nonwithholding Application Certificate). Philadelphia Wage Tax (nonresident rate) still applies to work performed in Philadelphia.
Do I have to file taxes in both Ohio and Pennsylvania?
Usually you file only one state return (a resident return in Ohio), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Ohio taxes your wages: about $1,981 on $100,000.
Related
- Live in Pennsylvania, work in Ohio
- Moving from Ohio to Pennsylvania
- Moving from Pennsylvania to Ohio
- Live in Ohio, work in Indiana
- Live in Ohio, work in Kentucky
- Live in Ohio, work in Michigan
- Live in Ohio, work in West Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.