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Ohio
Employee Obligations (Which Returns YOU Must File)
West Virginia has a reciprocity agreement with Ohio. If your only income from Ohio is wages, salary, tips, or commissions, file your West Virginia return only — no Ohio return needed. Give your Ohio employer your reciprocity form (WV/IT-104R) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (WV/IT-104R), withhold West Virginia 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
West Virginia has a reciprocity agreement with Ohio. For wage income, you only need to file your West Virginia return. Give your employer the reciprocity form (WV/IT-104R) each year to avoid Ohio withholding.
Related guides
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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.