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 a resident of Ohio for income tax purposes?

An individual is a “resident” of Ohio if they are domiciled in Ohio, subject to the tests contained in R.C. 5747.24. See R.C. 5747.01(I)(1).

An individual is domiciled at their true, fixed, permanent home and principal establishment. It is where they ultimately intend to return from any period of absence. Once a domicile has been established, it continues until it is abandoned in favor of a new one.

Generally, any individual with an abode in Ohio is presumed to be an Ohio resident. The abode can be either owned or rented. An individual’s temporary absence from their Ohio abode, no matter how long, does not make them a nonresident of Ohio.