topic Non resident OHIO taxed at local level in State tax filing

Non resident OHIO taxed at local level

rtrogers093 — Mon, 23 Feb 2026 13:04:29 GMT

I am an Ohio Non Resident. I worked for two weeks in Ohio and made approximately $8800. I was only taxed at the local level. The state did not take any taxes out. Is this still considered Ohio source income and am I required to file a state return in Ohio.

Re: Non resident OHIO taxed at local level

MaryK4 — Wed, 08 Feb 2023 01:18:15 GMT

Yes, it would be state source income unless one of the exceptions to withholding apply. Can you clarify if you live in a reciprocal state? (Residents of Michigan, Indiana, Kentucky, West Virginia or Pennsylvania have reciprocal agreements with Ohio.) @rtrogers093

Re: Non resident OHIO taxed at local level

rtrogers093 — Wed, 08 Feb 2023 01:20:14 GMT

Yes I am a resident of Michigan.

thank you!

Re: Non resident OHIO taxed at local level

MaryK4 — Wed, 08 Feb 2023 01:33:06 GMT

Because you are a resident of Michigan, under the reciprocity agreement you report and pay the income tax to your resident state only, so you do not have to file a nonresident Ohio income tax return. The local taxes (if required on nonresidents) are paid directly to the locality so you should not have to file a municipal tax return, but if you want me to check to be sure just add the local to this post. @rtrogers093