Reciprocity state pair

Live in Ohio, work in Pennsylvania

A qualifying full-year Ohio resident’s covered employee wages are exempt from Pennsylvania state income tax under reciprocity. Ohio resident tax and separate Pennsylvania or Ohio local tax may still apply.

By Abu HasnatPage updated Nov 7, 2026Data: Ohio and Pennsylvania revenue departments (methodology)

Choose your next step

Payroll starting point: Pennsylvania REV-419: reciprocal-state nonwithholding (opens in new tab). Complete REV-419 for each Pennsylvania employer; the Pennsylvania employer must agree to withhold and remit Ohio tax for the nonwithholding application. Check whether separate local taxes are being withheld.

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

Ohio: Department of Taxation (opens in new tab)
Pennsylvania: Department of Revenue (opens in new tab)

Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.

Before you use this estimate

This model assumes a full-year resident of Ohio, ordinary employee wages and all workdays physically in Pennsylvania. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.

Wage-exemption conditions: Covered employee compensation of an eligible OH resident is exempt from Pennsylvania state income tax under reciprocity. For payroll nonwithholding, give each employer REV-419 and confirm the employer agrees to withhold and remit home-state income tax. The specific REV-419 instructions do not require reciprocal-state residents to refile annually unless their residence state changes. For an Ohio resident, the Pennsylvania S-corporation shareholder-employee exception for a 20% or greater interest must also be checked. Pennsylvania municipal wage taxes require a separate workplace check.

This pair's wage-exemption or credit guidance checked 2026-11-02. Individual return calculations and other source dates are separate.

I live inI work inAnnual wages ($)Filing status

State income tax: $2,313 a year

Modeled annual state income tax for living in Ohio and working in Pennsylvania: about $2,313 on $100,000 of wages.

Reciprocity agreement: covered employee wages are subject to state income tax only in your home state. Give your employer the work state's exemption form and arrange home-state withholding. County and city taxes require a separate check.

Conditions for this pair: Covered employee compensation of an eligible OH resident is exempt from Pennsylvania state income tax under reciprocity. For payroll nonwithholding, give each employer REV-419 and confirm the employer agrees to withhold and remit home-state income tax. The specific REV-419 instructions do not require reciprocal-state residents to refile annually unless their residence state changes. For an Ohio resident, the Pennsylvania S-corporation shareholder-employee exception for a 20% or greater interest must also be checked. Pennsylvania municipal wage taxes require a separate workplace check.

Official guidance (www.pa.gov) (opens in new tab) · Official guidance (www.pa.gov) (opens in new tab)

Tax guide and official sources: live in Ohio, work in Pennsylvania

Official agency starting points: Ohio tax agency (opens in new tab) · Pennsylvania tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.

Tax to Pennsylvania

nonresident

Tax to Ohio

$2,313

resident

Total state tax

$2,313

Typical state returns

This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.

How this $100,000 estimate adds up

These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.

Modeled state income tax for Ohio residence and Pennsylvania work
Step	Pennsylvania work state	Ohio home state
Tax before the modeled other-state credit	$0	$2,313
Modeled other-state credit subtracted	$0	$0
Tax after that credit	$0	$2,313

Total: $0 + $2,313 = $2,313 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.

No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.

State tax at different salaries

Wages	To PA	To OH	Modeled total	If you worked in OH
$50,000	$0	$932	$932	$932
$75,000	$0	$1,619	$1,619	$1,619
$100,000	$0	$2,313	$2,313	$2,313
$150,000	$0	$3,688	$3,688	$3,688
$250,000	$0	$6,438	$6,438	$6,438

Single filer, all wages earned in Pennsylvania, 2026 state tax rules, standard deductions. Local income taxes not included.

From paycheck withholding to your returns

Withholding: Complete REV-419 Section II, box b, identifying Ohio, and give it to each Pennsylvania employer if you qualify. Pennsylvania requires the employer to agree to withhold and remit Ohio income tax to stop Pennsylvania state withholding under this application. Discuss the arrangement with payroll; if they cannot withhold Ohio, resolve the withholding arrangement with payroll and check Ohio estimated payments rather than assuming REV-419 alone stops PA withholding. The REV-419 instructions say reciprocal-state residents need not refile annually unless their state of residence changes; Pennsylvania’s general compensation guide also contains a broader annual instruction, so reconfirm with payroll when circumstances change. The certificate does not remove local wage tax.
Returns: File Ohio IT 1040 when Ohio’s resident filing requirements apply. If Pennsylvania state tax was withheld on eligible reciprocal wages, request a refund with the appropriate-year PA-40. The 2025 PA-40 instructions call for a W-2, a copy of the filed Ohio resident return without supporting forms and schedules, and a statement explaining reciprocal-state residence. Other Pennsylvania income or a change in residence can require a different analysis. The linked 2025 packet does not certify 2026 line numbers or forms.
Credit or refund: Recover refundable Pennsylvania state withholding from Pennsylvania rather than claiming it as Ohio resident credit. A Pennsylvania municipal wage or earned-income tax is a separate local levy, not a Pennsylvania state income tax; Ohio’s state resident credit is for eligible tax paid to another state or DC, not a city. Any Ohio resident-city credit depends on that municipality’s rules and is not calculated here.

Worked example: $100,000 of wages

Single filer, full-year resident of Ohio, all work performed in Pennsylvania, no other income, standard deductions and modeled personal exemptions. Covered wages are exempt from Pennsylvania state income tax under wage reciprocity. Pay a modeled $2,313 to Ohio, total $2,313. This exemption is not an other-state tax credit.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

Full-year Ohio resident, covered W-2 wages only and all workdays physically in Pennsylvania. Pennsylvania excludes compensation paid to an Ohio resident shareholder-employee with a 20 percent or greater interest in a Pennsylvania S corporation for services in Pennsylvania from the reciprocal wage exemption. Other income, dual or part-year residence, hybrid work and local sourcing require separate review.

Ohio resident working inside Philadelphia

An Ohio resident who actually works within Philadelphia must check the city Wage Tax even if Pennsylvania state reciprocity applies. Philadelphia distinguishes employee Wage Tax from Earnings Tax when the employer does not withhold; check the workplace and withholding. Ohio home-municipality and school-district taxes and possible credits are separate and not modeled.

Official forms and instructions

Source audit 2026-11-02. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

Check your payslip and keep these records

Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Ohio and every workday physically in Pennsylvania.
If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.

What to do

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: Pennsylvania local Earned Income Tax (Act 32) is generally withheld at the higher of the resident rate or the work-location nonresident rate. Out-of-state employees owe the Pennsylvania worksite municipality's nonresident EIT rate and applicable Local Services Tax; a 0% Pennsylvania resident rate does not exempt their worksite wages. State wage reciprocity does not remove these separate local taxes. Philadelphia uses its separate Wage Tax: from July 1, 2026, 3.735% for residents and 3.425% for nonresidents on taxable work in the city. Check your actual home/work municipality and local credit rules; local taxes are not calculated here.
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. An eligible 20-day occasional-entrant withholding exception can apply to work in another municipality; the principal work location and certain long-term worksites can require withholding from the first day. Small-employer and other rules may differ. Check with payroll and the municipality. Many school districts also levy a resident-only income tax.

Frequently asked questions

Do I pay Pennsylvania income tax if I live in Ohio?

If you qualify for the wage-reciprocity exemption, no Pennsylvania state income tax on covered employee wages: under reciprocity Ohio taxes them. City and county taxes require a separate check. Covered employee compensation of an eligible OH resident is exempt from Pennsylvania state income tax under reciprocity. For payroll nonwithholding, give each employer REV-419 and confirm the employer agrees to withhold and remit home-state income tax. The specific REV-419 instructions do not require reciprocal-state residents to refile annually unless their residence state changes. For an Ohio resident, the Pennsylvania S-corporation shareholder-employee exception for a 20% or greater interest must also be checked. Pennsylvania municipal wage taxes require a separate workplace check.

Do I have to file taxes in both Ohio and Pennsylvania?

File Ohio IT 1040 when Ohio’s resident filing requirements apply. If Pennsylvania state tax was withheld on eligible reciprocal wages, request a refund with the appropriate-year PA-40. The 2025 PA-40 instructions call for a W-2, a copy of the filed Ohio resident return without supporting forms and schedules, and a statement explaining reciprocal-state residence. Other Pennsylvania income or a change in residence can require a different analysis. The linked 2025 packet does not certify 2026 line numbers or forms.

Will I be taxed twice?

Not at the state level on covered wages: under reciprocity Ohio taxes them, about $2,313 on $100,000 in this model. The estimate includes resident county tax where modeled; other local taxes or credits are separate.

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.