Determining Ohio Residency

Posted by: Colleen Kaminsky, CPA

Whether you travel for business or pleasure, many Ohio natives spend part of any given tax year out of the state.  It may be beneficial for you to be considered a non-resident of Ohio for income tax purposes.  What events must occur in order for you to claim that you are a non-resident? 

If you meet ALL FIVE of the requirements below, Ohio law provides that you will be considered a full-year non-resident:

• During the entire taxable year you had at least one abode outside of Ohio,

• You spend no more than 182 contact periods in Ohio during the taxable year,

• You were not a part-year resident of Ohio during the taxable year,

• You file either the affidavit or notice of non-Ohio domicile or the notice of no Ohio income tax liability by June 1^st of the immediately succeeding calendar year,

• These documents do NOT contain any false statements.

This test must be looked at each tax year to determine whether or not Ohio is your resident taxing state. 

If you are unsure whether or not you meet these tests, please contact any professional at Zinner & Co. to discuss your individual situation.