For Ohio, residents of reciprocal states like Pennsylvania can use Form IT 4NR (Employee’s Statement of Residency in a Reciprocity State) to claim an exemption from Ohio state income tax withholding.
Instructions for Using Form IT 4NR:
- Who Should Use It:
- Residents of Pennsylvania, Indiana, Kentucky, Michigan, or West Virginia who work in Ohio and want to avoid Ohio state income tax withholding.
- How to Use It:
- Complete Form IT 4NR, certifying that you are a resident of a reciprocal state (such as Pennsylvania).
- Submit the completed form to your Ohio employer to prevent Ohio income tax from being withheld from your wages.
- Where to Get the Form:
- Form IT 4NR can be downloaded from the Ohio Department of Taxation website or obtained from your employer.
- Additional Filing Requirements:
- You will still need to file a resident tax return in Pennsylvania and pay taxes there on the income earned in Ohio.
By submitting Form IT 4NR, you ensure that Ohio will not withhold state income tax from your paycheck, and you will only need to pay state taxes to Pennsylvania, your home state.
