Yes, you are subject to Cincinnati city income tax. If city tax was withheld from your pay (box 19 of your W-2) you do not need to fie a city tax return.
Ohio
has a reciprocal agreement, on wages, with all neighboring states. No Ohio state taxes are
withheld or due and you do not need to file an OH return. But your home state
will tax you on your Ohio
income.
However the reciprocity
agreement does not apply to local city taxes. You are not required to file a
local city return, but you are also not entitled to a refund of the city
withholding (box19 on your W-2), unless there was an error in the amount. If
you are subject to a KY county or city tax, you should check to see if the KY
city will give you a credit for the OH city tax withheld. KY does allow an
itemized deduction (Schedule A) for local tax paid.
