Live in Pennsylvania, work in Ohio
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: $3,070 a year
Living in Pennsylvania and working in Ohio, you'd pay about $3,070 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 OH | To PA | 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 exempt from OH state tax on wages; file Form IT-4NR. Not available to 20%+ S-corp owner-employees. OH municipal income taxes still apply.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
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 Ohio income tax if I live in Pennsylvania?
No. Under the reciprocity agreement you pay only Pennsylvania. PA residents working in OH exempt from OH state tax on wages; file Form IT-4NR. Not available to 20%+ S-corp owner-employees. OH municipal income taxes still apply.
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?
No. Under the reciprocity agreement only Pennsylvania taxes your wages: about $3,070 on $100,000.
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.