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 nonresident of Ohio for income tax purposes?

An individual is a “nonresident” of Ohio if they are not a resident during any portion of the tax year. See R.C. 5747.01(J). While most individuals are presumed to be Ohio residents, certain individuals can change that presumption by timely filing the Ohio Nonresident Statement (form IT NRS). To be eligible to file the IT NRS, an individual must meet all of the following five criteria: 

  • You had no more than 212 contact periods in Ohio during the tax year.
  • You had at least one abode outside of Ohio for which you did not claim depreciation during the tax year. Your abode outside Ohio cannot be used as a vacation home, or a rental or other income-generating property.
  • You did not hold an Ohio driver’s license or state ID card during the tax year.
  • You did not receive the Ohio homestead property tax exemption or the owner-occupied tax reduction during the tax year.
  • You did not receive in-state tuition at an Ohio institution of higher learning based on an Ohio abode during the tax year. This requirement applies only to the individual(s) signing the statement. It is not applicable to their dependents.

If the IT NRS is properly completed and filed by October 15th following the close of the tax year, the individual is irrebuttably presumed to be a nonresident of Ohio. The IT NRS only applies to the tax year for which it is filed; it does not cover past or future tax years.

Married taxpayers can choose to file a joint statement or separate statements, regardless of the filing status they use on their income tax returns.

See R.C. 5747.24(B).

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