Live in Ohio, Work in Missouri: Which State Taxes Your Paycheck?
Answer
You file twice: Missouri first, then Ohio. There is no reciprocity agreement between these two states, so Missouri 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
Without an agreement between Ohio and Missouri, the overlap is handled after the fact rather than prevented. That is why the filing order matters: the Missouri figure is an input to the Ohio return, so completing Ohio first means doing it twice.
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.
Missouri also has a layer below the state one, and it is the layer that survives every agreement: Kansas City and St. Louis each levy a one per cent earnings tax on wages earned inside the city, collected by the city. Nonresidents pay it on the portion of work performed there.
What you file
- 1Nonresident return · MissouriForm MO-1040 with Form MO-NRI
File the Missouri nonresident return FIRST — you need the Missouri 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 Missouri. The credit is capped at what Ohio would have charged on that same income, so if Missouri taxes it at a higher rate the difference is not refunded.
The two states, side by side
| Ohio | Missouri | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form IT 4NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Form MO-1040 with Form MO-NRI |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | Form MO-CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Ohio Department of Taxation | Missouri Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Missouri 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 → MissouriHome state only
- 1099 contractor: Ohio → MissouriHome state, plus the client state if you work there
- Moved mid-year: Ohio → MissouriTwo part-year returns
Other Ohio pairs
Questions people actually ask
I live in Ohio and work in Missouri. Which state takes the tax out of my paycheck?
You file twice: Missouri first, then Ohio. There is no reciprocity agreement between these two states, so Missouri 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?
Missouri. The wages are sourced to Missouri, so Missouri 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 Missouri 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 Missouri taxes it more heavily the excess is not refunded by either state.
How current is this?
The Ohio and Missouri rules on this page were last checked against Ohio Department of Taxation and Missouri 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
- Missouri Department of Revenue — individual income taxaccessed 2026-08-07