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 part-year resident of Ohio for income tax purposes?

An individual is a “part-year resident” if they change their domicile during a tax year. In other words, a part-year resident is an individual who is a resident for part of a tax year, and a nonresident for the rest of the tax year.

Because a part-year resident must change domicile during the tax year, it is unlikely that an individual will be a part-year resident of Ohio in consecutive tax years. Instead, such an individual is more likely a full-year resident or nonresident of Ohio. 

See the FAQ “Who is a resident of Ohio for income tax purposes?” for more information on how to determine domicile.

See R.C. 5747.01(J).