Moved from Ohio to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Ohio. Tennessee levies no personal income tax, so moving there ends your state filing obligation from the date of the move. A Ohio part-year return covers the income you received while you were still a Ohio resident, and that is the whole of it.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Ohio tax should stop when your residency does, and it often does not without a prompt.
What you file
- 1Part-year return · OhioForm IT 1040 with Schedule IT NRS
File a Ohio part-year return covering the months you lived in Ohio. Tennessee has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Ohio | Tennessee | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 5 (Form IT 4NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Not applicable |
| Part-year return | Form IT 1040 with Schedule IT NRS | Not applicable |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Ohio Department of Taxation | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Ohio gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Ohio → TennesseeHome state only
- Remote worker: Ohio → TennesseeHome state only
- 1099 contractor: Ohio → TennesseeHome state only — estimated payments
Other Ohio pairs
Questions people actually ask
I moved from Ohio to Tennessee mid-year. Do I have to file in both states?
One return, filed in Ohio. Tennessee levies no personal income tax, so moving there ends your state filing obligation from the date of the move. A Ohio part-year return covers the income you received while you were still a Ohio resident, and that is the whole of it.
How do I split my income between Ohio and Tennessee?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Ohio resident belongs on the Ohio return and income received afterwards on the Tennessee return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Ohio and Tennessee rules on this page were last checked against Ohio Department of Taxation and Tennessee Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07