Live in Ohio, Work in Tennessee: Which State Taxes Your Paycheck?
Answer
Your home state takes it and the work state does not. Tennessee levies no tax on wages; Ohio taxes residents on all income regardless of where it was earned. The result is a single Ohio resident return covering the full amount, with no offsetting credit.
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. Ohio reaches all of a resident's income, and Tennessee adds nothing on top.
What you file
- 1Resident return · Ohio
File a Ohio resident return reporting all of your income.
The two states, side by side
| Ohio | Tennessee | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 5 (Form IT 4NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Not applicable |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Ohio Department of Taxation | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Ohio gives:Work 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.
- Remote worker: Ohio → TennesseeHome state only
- 1099 contractor: Ohio → TennesseeHome state only — estimated payments
- Moved mid-year: Ohio → TennesseeOne part-year return — the state you left
Other Ohio pairs
Questions people actually ask
I live in Ohio and work in Tennessee. Which state takes the tax out of my paycheck?
Your home state takes it and the work state does not. Tennessee levies no tax on wages; Ohio taxes residents on all income regardless of where it was earned. The result is a single Ohio resident return covering the full amount, with no offsetting credit.
Which state should my employer be withholding for?
Ohio. Your employer should withhold Ohio tax rather than Tennessee tax on these wages. If a Tennessee line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Ohio and Tennessee rules on this page were last checked against Ohio Department of Taxation and Tennessee 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
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07