2024 Rank: 20
2023 Rank: 18
Ohio is the 20th-best state by virtue of reciprocity agreements covering all five of its neighbors and over 85 percent of incoming commuters. The state offers little in the way of filing and withholding thresholds — the state’s $300 quarterly withholding threshold is so minimal as to only apply in the most limited of circumstances.
Category | Current Law | Score | Total Possible |
Filing threshold | None | 0 | 10 |
Reciprocity agreements | Indiana, Kentucky, West Virginia, Michigan, Pennsylvania | 8.58 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.13 | 5 | |
Withholding threshold | Wage threshold: $300 quarterly | 1 | 10 |
Total Score | 11.71 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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