State Tax Reciprocity

An employer must withhold Ohio income tax from any wages the employee earns while working in Ohio, even if the employee lives in another state.

Ohio has reciprocity agreements with the five states that border Ohio:  Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia

If you are working in Ohio and claiming a permanent resident reciprocity, you should contact Askhr@case.edu to update your Ohio State Withholding form.