Ohio / West Virginia 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 | West Virginia | IT 4 | $2,546 | $1,620 |
| West Virginia | Ohio | WV/IT-104NR | $1,620 | $2,546 |
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 West Virginia
- Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
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
- West Virginia: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025) — https://tax.wv.gov/Documents/TSD/tsd381.pdf
Run your own Ohio / West Virginia numbers
Opens on work in Ohio, live in West Virginia. Change the salary, either state, or filing status below.
Ohio / West Virginia: common questions
Does Ohio tax West Virginia residents who work there?
No. Ohio does not withhold its state income tax from a West Virginia resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by West Virginia 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 West Virginia tax Ohio residents who work there?
No. West Virginia 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 WV/IT-104NR with your West Virginia employer to stop the withholding. Source: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025).
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. 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. West Virginia: Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
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 →