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Level 1
April 15, 2026
Question

I moved to Kentucky in may 2025. I work in Ohio as a teacher. Do I need to file in Kentucky? Even if I haven’t lived here a full year?

  • April 15, 2026
  • 1 reply
  • 32 views
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1 reply

MaryK4
Level 15
April 15, 2026

Yes, if you became a resident of Kentucky, you would have to file a part year return for both Ohio and Kentucky.   

 

Kentucky (Part-Year Resident): You must file a Kentucky part-year resident return (usually Form 740-NP). You will report all income earned while you were a resident of Kentucky (from May 2025 onward).  Because you work in Ohio but live in Kentucky, the reciprocity agreement between the two states means you generally only pay income tax to Kentucky on your wages. 


Ohio and Kentucky have a reciprocal agreement.   Your Ohio employer should not be withholding Ohio state income tax. Instead, they should be withholding Kentucky income tax.  If your employer mistakenly withheld Ohio taxes, you will need to file a non-resident Ohio return (form IT-10 or IT-1040) to get a refund of those taxes. Give your employer Form IT-4NR (Employee's Withholding Exemption Certificate) to stop future Ohio withholding. 

 

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