Skip to main content
March 8, 2025
Solved

MA Resident, Working Student in OH, Living in KY, which states do I file for?

  • March 8, 2025
  • 1 reply
  • 0 views

I am currently a MA resident. I moved to start graduate school over the summer where I receive a stipend from a graduate assistantship. I know I need to file state returns for MA and OH, but I live locally in KY and get KY state tax taken out of my paycheck. Do I also need to file a state return for KY? I've read there is some tax code agreement between Cincinnati and the cities of northern KY, but I'm unsure what that entails since I am an out-of-state resident. I'd ask an expert but there is no way to do so without a phone call. 

    Best answer by MAK70

    If you want to have the Kentucky withholding refunded, you will have to file a nonresident Kentucky return and report zero income.  There is a reciprocity agreement between Ohio and Kentucky, but you must be a resident of one in order for it to apply.  Because you lived in Kentucky, the wrong withholding was used.  (There is a very fine difference between resident and domicile).  

    1 reply

    MAK70Answer
    March 8, 2025

    If you want to have the Kentucky withholding refunded, you will have to file a nonresident Kentucky return and report zero income.  There is a reciprocity agreement between Ohio and Kentucky, but you must be a resident of one in order for it to apply.  Because you lived in Kentucky, the wrong withholding was used.  (There is a very fine difference between resident and domicile).