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Level 1
June 3, 2019
Question

Do I report the local wages (line 18 on W2) or local income tax (line 19 on W2) anywhere on my federal or state return? I live in KY and work in OH.

  • June 3, 2019
  • 1 reply
  • 10 views
Additionally, I do not have to file an Ohio state return.

1 reply

Level 12
June 3, 2019

No, these are just taxes that were paid to the OH locality were you worked and do not get reported on your federal or KY resident state income tax returns.

The KY - OH reciprocity agreement does not apply to local city income taxes. You are not required to file a local OH city tax return, but you are also not entitled to a refund of the city withholding, unless there was an error in the amount.

KY localities only collect KY city income taxes for work done in that KY locality so if you did not pay any KY city income taxes, you will not be able to be claim a city income tax credit in your KY locality related to your OH city income taxes paid on your OH sourced income.

Level 2
June 3, 2019
I'm from New York. Do the same rules apply to us? Do I have to plug in the numbers from line 18 and 19 when I am doing my taxes?