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.

Could I be considered an Ohio resident even if I wasn't present in the state during the tax year?

An individual is a “resident” of Ohio if they are domiciled in Ohio. The key question is not where the individual is physically located. Instead, it is whether the individual has abandoned their domicile in favor of a new one. Thus, an individual can be domiciled in a location even if they spent no time there.

See the FAQs “Who is a resident of Ohio for income tax purposes?” and “How do I challenge the presumption that I am an Ohio resident for tax purposes?” for more information on how to determine domicile.

For example, an individual whose permanent home is in Ohio, but works outside of Ohio during the entire tax year, is still domiciled in Ohio and thus a resident. The individual has not abandoned their Ohio domicile merely by their absence from the state. This could include someone who spends the entire tax year in another state or a foreign country.

Additionally, a student whose permanent home is in Ohio, but attends college in another state, is still domiciled in Ohio and thus a resident. Again, the individual has not abandoned their Ohio domicile merely by attending college in another state. See the FAQ “Where am I a resident while I am away at college?” for more information on domicile for college students.

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