Ohio / Pennsylvania tax reciprocity
Each pair below is taxed by the RESIDENCE state, not the work state — the work state agrees not to withhold. Figures are illustrative, on a $75,000 salary.
Who taxes you, and what to file
The certificate goes to your employer in the state you work in. Figures are state income tax on $75,000, single, no dependents.
| Work in | Live in | Certificate to file | Tax under reciprocity | If the work state taxed you |
|---|---|---|---|---|
| Ohio | Pennsylvania | IT 4 | $2,303 | $1,620 |
| Pennsylvania | Ohio | REV-419 | $1,620 | $2,303 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
Does this cancel the local city or county tax?
Reciprocity is a state income tax concept. A local wage tax is a separate levy and can survive it.
- Working in Ohio
- Ohio SCHOOL DISTRICT income tax is waived — the IT 4's withholding-waiver section reads "I am not subject to Ohio or school district income tax withholding", and school district tax is residence-based, so a non-Ohio resident is not in a taxing district. Ohio MUNICIPAL income tax is a separate levy under R.C. Chapter 718 and neither the IT 4 nor the 2026 employer withholding guidelines mention it at all. That silence is recorded as unsourced, not read as a waiver.
- Working in Pennsylvania
- Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%.
Sources
- Ohio: Ohio Dept. of Taxation — Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24), citing R.C. 5747.05(A)(2) — https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/employer_withholding/generic/wth-it4-combined.pdf
- Pennsylvania: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax — https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-415.pdf
Run your own Ohio / Pennsylvania numbers
Opens on work in Ohio, live in Pennsylvania. Change the salary, either state, or filing status below.
Ohio / Pennsylvania: common questions
Does Ohio tax Pennsylvania residents who work there?
No. Ohio does not withhold its state income tax from a Pennsylvania resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Pennsylvania instead. File IT 4 with your Ohio employer to stop the withholding. Source: Ohio Dept. of Taxation — Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24), citing R.C. 5747.05(A)(2).
Does Pennsylvania tax Ohio residents who work there?
No. Pennsylvania does not withhold its state income tax from an Ohio resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Ohio instead. File REV-419 with your Pennsylvania employer to stop the withholding. Source: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax.
Does reciprocity also cancel the local city or county tax?
Not necessarily — reciprocity is a state income tax concept, and a local wage tax is a separate levy that can survive it. Pennsylvania: Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%. Ohio: Ohio SCHOOL DISTRICT income tax is waived — the IT 4's withholding-waiver section reads "I am not subject to Ohio or school district income tax withholding", and school district tax is residence-based, so a non-Ohio resident is not in a taxing district. Ohio MUNICIPAL income tax is a separate levy under R.C. Chapter 718 and neither the IT 4 nor the 2026 employer withholding guidelines mention it at all. That silence is recorded as unsourced, not read as a waiver.
Does reciprocity cover self-employment or 1099 income?
No. Reciprocity covers employee compensation only, and the scope is set by each state's own materials rather than by a common rule — covers compensation for services performed in Ohio. Self-employment income, rental income, gambling winnings and pass-through income are outside it, and may still require a nonresident return in the work state.
Other pairs involving these states
See all 32 state reciprocity pairs →