Live in Ohio, Work in Massachusetts: Which State Taxes Your Paycheck?
Answer
You file twice: Massachusetts first, then Ohio. There is no reciprocity agreement between these two states, so Massachusetts taxes the income where it was earned and Ohio taxes it again as resident income — with the resident credit removing the double charge rather than an exemption form preventing it.
Last verified
Two states can lawfully tax the same wages: Massachusetts because the work happened there, Ohio because you live there. Nothing prevents the overlap in advance — it is unwound afterwards, on the Ohio return, through the credit for taxes paid to another state.
A Ohio resident taxed by another state on the same income claims the credit for taxes paid to other states on Ohio Schedule of Credits (resident credit). The credit is capped at the Ohio tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.
What you file
- 1Nonresident return · MassachusettsForm 1-NR/PY
File the Massachusetts nonresident return FIRST — you need the Massachusetts tax figure before you can complete Ohio.
- 2Resident return · OhioOhio Schedule of Credits (resident credit)
File a Ohio resident return reporting all income, then claim the credit for tax paid to Massachusetts. The credit is capped at what Ohio would have charged on that same income, so if Massachusetts taxes it at a higher rate the difference is not refunded.
The two states, side by side
| Ohio | Massachusetts | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 5 (Form IT 4NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Form 1-NR/PY |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | Schedule OJC |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Ohio Department of Taxation | Massachusetts Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Massachusetts and working in Ohio gives:Both states — credit offsets the double tax.
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.
- Remote worker: Ohio → MassachusettsHome state only
- 1099 contractor: Ohio → MassachusettsHome state, plus the client state if you work there
- Moved mid-year: Ohio → MassachusettsTwo part-year returns
Other Ohio pairs
Questions people actually ask
I live in Ohio and work in Massachusetts. Which state takes the tax out of my paycheck?
You file twice: Massachusetts first, then Ohio. There is no reciprocity agreement between these two states, so Massachusetts taxes the income where it was earned and Ohio taxes it again as resident income — with the resident credit removing the double charge rather than an exemption form preventing it.
Which state should my employer be withholding for?
Massachusetts. The wages are sourced to Massachusetts, so Massachusetts withholding is correct and there is no Ohio withholding to set up.
Will I end up paying tax twice on the same income?
Not twice over, but you will pay the higher of the two rates. Ohio gives residents a credit for tax paid to Massachusetts on the same income, claimed on Ohio Schedule of Credits (resident credit). The credit is capped at the Ohio tax on that income, so if Massachusetts taxes it more heavily the excess is not refunded by either state.
How current is this?
The Ohio and Massachusetts rules on this page were last checked against Ohio Department of Taxation and Massachusetts 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
- Massachusetts Department of Revenue — individual income taxaccessed 2026-08-07