Live in Ohio, Work in Wisconsin: Which State Taxes Your Paycheck?
Answer
Both states tax the same wages, and a credit undoes the overlap. Wisconsin withholds as your work state and you file a Wisconsin nonresident return; Ohio taxes residents on all income, so you also file at home and claim the credit for tax paid to Wisconsin. File Wisconsin first.
Last verified
Without an agreement between Ohio and Wisconsin, the overlap is handled after the fact rather than prevented. That is why the filing order matters: the Wisconsin 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.
What you file
- 1Nonresident return · WisconsinForm 1NPR
File the Wisconsin nonresident return FIRST — you need the Wisconsin 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 Wisconsin. The credit is capped at what Ohio would have charged on that same income, so if Wisconsin taxes it at a higher rate the difference is not refunded.
The two states, side by side
| Ohio | Wisconsin | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form IT 4NR) | 4 (Form W-220) |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Form 1NPR |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | Schedule OS |
| Nonresident safe harbour | None published | Dollar floor published |
| Local income tax | Yes | No |
| Revenue department | Ohio Department of Taxation | Wisconsin Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wisconsin 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 → WisconsinHome state only
- 1099 contractor: Ohio → WisconsinHome state, plus the client state if you work there
- Moved mid-year: Ohio → WisconsinTwo part-year returns
Other Ohio pairs
Questions people actually ask
I live in Ohio and work in Wisconsin. Which state takes the tax out of my paycheck?
Both states tax the same wages, and a credit undoes the overlap. Wisconsin withholds as your work state and you file a Wisconsin nonresident return; Ohio taxes residents on all income, so you also file at home and claim the credit for tax paid to Wisconsin. File Wisconsin first.
Which state should my employer be withholding for?
Wisconsin. The wages are sourced to Wisconsin, so Wisconsin 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 Wisconsin 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 Wisconsin taxes it more heavily the excess is not refunded by either state.
How current is this?
The Ohio and Wisconsin rules on this page were last checked against Ohio Department of Taxation and Wisconsin 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
- Wisconsin Department of Revenue — individual income taxaccessed 2026-08-07