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Ohio
Employee Obligations (Which Returns YOU Must File)
Kentucky has a reciprocity agreement with Ohio. If your only income from Ohio is wages, salary, tips, or commissions, file your Kentucky return only — no Ohio return needed. Give your Ohio employer your reciprocity form (42A809) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (42A809), withhold Kentucky tax instead of Ohio tax. Must still register for Ohio unemployment insurance. Register for withholding and unemployment from day 1. Must register with each municipality — there are nearly 600 taxing cities. Workers' comp is a monopolistic state. Unemployment applies to the first $9,000 of wages.
City & Local Income Taxes (Extra Filings Beyond the State Return)
Ohio has the most city income taxes in the country with nearly 600 cities charging 1% to 2.75%. Nonresidents pay the same rate as residents. Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%, Toledo 2.5%, Akron 2.5%, Youngstown 2.75%. Separate city returns are required (many processed via RITA). School district taxes are resident-only. The M1CR credit does NOT cover city taxes.
Reciprocity Agreement — File Home State Only for Wages
Kentucky has a reciprocity agreement with Ohio. For wage income, you only need to file your Kentucky return. Give your employer the reciprocity form (42A809) each year to avoid Ohio withholding.
Related guides
More from Kentucky · Cross-State Work
- Kentucky → Connecticut
- Kentucky → District of Columbia
- Kentucky → Delaware
- Kentucky → Florida
- Kentucky → Georgia
Moving to Ohio from elsewhere · Cross-State Work
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.