Live in Idaho, Work Remotely for a Ohio Employer: Who Taxes You?
Answer
One state, one return: Idaho. Ohio has no wage income tax, so working there changes nothing about what you owe. Your Idaho resident return reports the Ohio income along with everything else, and there is no credit to claim because Ohio charged you nothing.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Idaho reaches all of a resident's income, and Ohio adds nothing on top.
Ohio also has a layer below the state one, and it is the layer that survives every agreement: Ohio has the densest local income tax in the country: several hundred municipalities levy a municipal income tax, and many school districts levy their own on top. Neither is covered by the reciprocal agreements. A Pennsylvania resident working in Columbus pays no Ohio state tax and full Columbus city tax.
What you file
- 1Resident return · Idaho
File a Idaho resident return reporting all of your income.
The two states, side by side
| Idaho | Ohio | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 5 (Form IT 4NR) |
| Convenience rule | No | No |
| Nonresident return | Form 43 | Form IT 1040 with Schedule IT NRC |
| Credit for other-state tax | Form 39NR | Ohio Schedule of Credits (resident credit) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Idaho State Tax Commission | Ohio Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Ohio and working in Idaho gives:Home state only.
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: Idaho → OhioBoth states — credit offsets the double tax
- 1099 contractor: Idaho → OhioHome state, plus the client state if you work there
- Moved mid-year: Idaho → OhioTwo part-year returns
Other Idaho pairs
Questions people actually ask
I live in Idaho and work remotely for a Ohio employer. Which state do I pay?
One state, one return: Idaho. Ohio has no wage income tax, so working there changes nothing about what you owe. Your Idaho resident return reports the Ohio income along with everything else, and there is no credit to claim because Ohio charged you nothing.
Which state should my employer be withholding for?
Idaho. Your employer should withhold Idaho tax rather than Ohio tax on these wages. If a Ohio line is showing on your pay stub, raise it with payroll now rather than at filing time.
Does my Ohio employer's location alone create a Ohio tax obligation?
No. Ohio sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside Ohio are a different matter — those are Ohio-source income and can require a nonresident return.
How current is this?
The Idaho and Ohio rules on this page were last checked against Idaho State Tax Commission 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.
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07