Moved from Pennsylvania to Ohio Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Pennsylvania source can still pull a nonresident filing along with it.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · PennsylvaniaForm PA-40 (part-year resident)
File a Pennsylvania part-year return covering the months you lived in Pennsylvania. A part-year resident of Pennsylvania reports the income received while a Pennsylvania resident, plus any Pennsylvania-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · OhioForm IT 1040 with Schedule IT NRS
File a Ohio part-year return covering the months you lived in Ohio. A part-year resident of Ohio reports the income received while a Ohio resident, plus any Ohio-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Pennsylvania | Ohio | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | 6 (Form REV-419) | 5 (Form IT 4NR) |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PA-40 (nonresident) | Form IT 1040 with Schedule IT NRC |
| Part-year return | Form PA-40 (part-year resident) | Form IT 1040 with Schedule IT NRS |
| Credit for other-state tax | Schedule G-L | Ohio Schedule of Credits (resident credit) |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Pennsylvania Department of Revenue | Ohio Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Ohio and working in Pennsylvania gives:Two part-year returns.
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: Pennsylvania → OhioReciprocal agreement — file the exemption form
- Remote worker: Pennsylvania → OhioHome state only
- 1099 contractor: Pennsylvania → OhioHome state, plus the client state if you work there
Other Pennsylvania pairs
Questions people actually ask
I moved from Pennsylvania to Ohio mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Pennsylvania source can still pull a nonresident filing along with it.
How do I split my income between Pennsylvania and Ohio?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Pennsylvania resident belongs on the Pennsylvania return and income received afterwards on the Ohio return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Pennsylvania and Ohio rules on this page were last checked against Pennsylvania Department of Revenue and Ohio Department of Taxation 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.
- Pennsylvania Department of Revenue — individual income taxaccessed 2026-08-07
- Pennsylvania — Form REV-419accessed 2026-08-07
- Pennsylvania Personal Income Tax Guide — Income Subject to Tax Withholdingaccessed 2026-08-07
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07