Live in Virginia, Work Remotely for a Ohio Employer: Who Taxes You?
Answer
Only Virginia taxes you. Ohio levies no personal income tax on wages, so nothing is withheld there and you file no Ohio return. Virginia taxes its residents on all income wherever earned, which means your Ohio earnings go on a Virginia resident return in full.
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. Virginia 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 · Virginia
File a Virginia resident return reporting all of your income.
The two states, side by side
| Virginia | Ohio | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form VA-4) | 5 (Form IT 4NR) |
| Convenience rule | No | No |
| Nonresident return | Form 763 | Form IT 1040 with Schedule IT NRC |
| Credit for other-state tax | Schedule OSC | Ohio Schedule of Credits (resident credit) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Virginia Department of Taxation | Ohio Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Ohio and working in Virginia 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: Virginia → OhioBoth states — credit offsets the double tax
- 1099 contractor: Virginia → OhioHome state, plus the client state if you work there
- Moved mid-year: Virginia → OhioTwo part-year returns
Other Virginia pairs
Questions people actually ask
I live in Virginia and work remotely for a Ohio employer. Which state do I pay?
Only Virginia taxes you. Ohio levies no personal income tax on wages, so nothing is withheld there and you file no Ohio return. Virginia taxes its residents on all income wherever earned, which means your Ohio earnings go on a Virginia resident return in full.
Which state should my employer be withholding for?
Virginia. Your employer should withhold Virginia 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 Virginia and Ohio rules on this page were last checked against Virginia Department of Taxation 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.
- Virginia Department of Taxation — individual income taxaccessed 2026-08-07
- Virginia — Form VA-4accessed 2026-08-07
- Virginia Tax — Reciprocityaccessed 2026-08-07
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07