Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Who is required to file a Nonresident Affidavit?

  • Any taxpayer who during the previous taxable year filed an Ohio income tax return as a resident or part-year resident and for the current year is claiming to be a nonresident/nondomiciliary and for the current taxable year has no income sitused to Ohio under Ohio Revised Code sections 5747.20 – 5747.231.
  • Any taxpayer who for the taxable year has no intent to file an Ohio income tax return and has (i) an abode in Ohio, (ii) a contact period in Ohio, and/or (iii) nexus with Ohio to the extent that the tax commissioner would have cause to question the taxpayer’s non-filing.

http://www.tax.ohio.gov/ohio_individual/individual/information_releases/it200708.aspx

http://www.tax.ohio.gov/portals/0/forms/ohio_individual/individual/2013/PIT_ITDA.pdf