OH-WV Tax Reciprocity 2026

OH-WV reciprocity covers the Ohio River border commuters — Wheeling/St. Clairsville, Huntington/Ironton, Parkersburg/Marietta corridors.

Quick answer: Yes, active reciprocity. OH residents working in WV file WV/IT-104R. WV residents working in OH file IT 4NR.

How It Works Both Directions

ScenarioForm To FileResult
Live OH, work WVWV/IT-104R (to skip WV)No WV withholding. Pay OH tax only.
Live WV, work OHIT 4NR (to skip OH)No OH withholding. Pay WV tax only.

Worked Example

Haley lives in Wheeling WV, works in St. Clairsville OH, earns $52,000. With reciprocity: files IT 4NR with OH employer. OH state withholds $0. WV withholds ~$2,240. St. Clairsville local tax still withheld if applicable. Without reciprocity: double-withholding plus a two-state filing.

Step-by-Step: Claim the Exemption

  1. Download the work-state exemption form (WV form WV/IT-104R for OH-residents-working-in-WV; OH form IT 4NR for WV-residents-working-in-OH).
  2. Fill in name, SSN, home address (must be in the reciprocity state), and current date.
  3. Submit to HR/payroll at your employer.
  4. Verify on your next paystub that work-state tax withholding is $0.
  5. Update your home-state W-4 to make sure you withhold enough for full income tax.
  6. File only a resident return in your home state next April (unless you have non-wage work-state income).

OBBBA 2026 Note

OBBBA 2026 (One Big Beautiful Bill Act) raised the federal SALT cap to $40,000. This matters for reciprocity commuters who itemize: your full home-state income tax is now more likely to be fully deductible on federal Schedule A, making the state-level tax difference between your home and work state a real after-tax driver of commute value. Check each state rate: OH top rate 3.75% (over $100K), WV top rate 4.82% top (2025).

FAQ

What’s West Virginia’s current top rate?

WV top rate is 4.82% in 2025 with scheduled phase-down. WV passed an “income tax triggers” bill that cuts rates when revenue exceeds baselines, similar to KY.

Does OH-WV reciprocity cover Ohio municipal tax?

No. Ohio city income tax applies to all wages earned in the city regardless of residency or reciprocity. WV residents working in an OH city owe the city tax.

Is there an IT 4NR electronic filing option?

Paper form submission to employer HR is standard. Some larger OH employers accept digital PDF via payroll portal (Workday, ADP). Confirm with your HR.

Does OH-WV reciprocity apply to remote-only workers?

Yes. If your W-2 employer is in one reciprocity state and you’re a resident of the other, file the exemption form regardless of physical work location. The exemption is based on residency not where work is performed.

What if I move between OH and WV during the year?

File part-year resident returns in both states covering only the residency periods. Submit a new exemption form on the day you establish new residency so withholding updates.

Model Your Take-Home

See exact post-reciprocity paycheck with OH or WV withholding.

Paycheck Calculator →
Other reciprocity pairs:
NJ-PA · VA-DC · MD-DC · MD-VA · MD-PA · PA-OH · Full matrix

Tax calculations are estimates for educational and informational purposes only. This site does not provide tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation. Data sourced from IRS publications and official state tax authority websites.

Affiliate Disclosure: Some links on this site are affiliate links. We may earn a commission at no additional cost to you.

Stay Updated

Get free tips and tools delivered to your inbox