Live in Pennsylvania, work in Ohio
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.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Pennsylvania: Department of Revenue (opens in new tab)
- Ohio: Department of Taxation (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 Pennsylvania, ordinary employee wages and all workdays physically in Ohio. 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: PA residents working in OH are exempt from Ohio state tax on covered wages; give the employer the current combined Form IT 4, selecting the reciprocity exemption in Section III. The combined form replaced IT 4NR. Special rules for 20%+ pass-through-entity owner compensation and Ohio municipal taxes require a separate check.
- Ohio combined IT 4 withholding certificate (opens in new tab)
- Official tax guidance: tax.ohio.gov (opens in new tab)
- Official tax guidance: dced.pa.gov (opens in new tab)
- Official tax guidance: phila.gov (opens in new tab)
- Official tax guidance: appssyst.dced.pa.gov (opens in new tab)
- Ohio Revised Code 718.011: occasional entrant exemption (opens in new tab)
- Ohio Revised Code 718.03: withholding taxes from qualifying wages (opens in new tab)
This pair's wage-exemption or credit guidance checked 2026-10-14. Individual return calculations and other source dates are separate.
State income tax: $3,070 a year
Modeled annual state income tax for living in Pennsylvania and working in Ohio: about $3,070 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: PA residents working in OH are exempt from Ohio state tax on covered wages; give the employer the current combined Form IT 4, selecting the reciprocity exemption in Section III. The combined form replaced IT 4NR. Special rules for 20%+ pass-through-entity owner compensation and Ohio municipal taxes require a separate check.
Official guidance (dam.assets.ohio.gov) (opens in new tab) · Official guidance (tax.ohio.gov) (opens in new tab)
Tax guide and official sources: live in Pennsylvania, work in Ohio
Official agency starting points: Pennsylvania tax agency (opens in new tab) · Ohio 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.
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.
| Step | Ohio work state | Pennsylvania home state |
|---|---|---|
| Tax before the modeled other-state credit | $0 | $3,070 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $0 | $3,070 |
Total: $0 + $3,070 = $3,070 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 OH | To PA | Modeled total | If you worked in PA |
|---|---|---|---|---|
| $50,000 | $0 | $1,535 | $1,535 | $1,535 |
| $75,000 | $0 | $2,303 | $2,303 | $2,303 |
| $100,000 | $0 | $3,070 | $3,070 | $3,070 |
| $150,000 | $0 | $4,605 | $4,605 | $4,605 |
| $250,000 | $0 | $7,675 | $7,675 | $7,675 |
Single filer, all wages earned in Ohio, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: PA residents working in OH are exempt from Ohio state tax on covered wages; give the employer the current combined Form IT 4, selecting the reciprocity exemption in Section III. The combined form replaced IT 4NR. Special rules for 20%+ pass-through-entity owner compensation and Ohio municipal taxes require a separate check.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
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 Ohio income tax if I live in Pennsylvania?
If you qualify for the wage-reciprocity exemption, no Ohio state income tax on covered employee wages: under reciprocity Pennsylvania taxes them. City and county taxes require a separate check. PA residents working in OH are exempt from Ohio state tax on covered wages; give the employer the current combined Form IT 4, selecting the reciprocity exemption in Section III. The combined form replaced IT 4NR. Special rules for 20%+ pass-through-entity owner compensation and Ohio municipal taxes require a separate check.
Do I have to file taxes in both Pennsylvania and Ohio?
Usually you file only one state return (a resident return in Pennsylvania), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
Not at the state level on covered wages: under reciprocity Pennsylvania taxes them, about $3,070 on $100,000 in this model. The estimate includes resident county tax where modeled; other local taxes or credits are separate.
Related
- Live in Ohio, work in Pennsylvania
- Moving from Pennsylvania to Ohio
- Moving from Ohio to Pennsylvania
- Live in Pennsylvania, work in Delaware
- Live in Pennsylvania, work in Maryland
- Live in Pennsylvania, work in New Jersey
- Live in Pennsylvania, work in New York
- Live in Pennsylvania, 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.