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.

I have an abode in Ohio and an abode in another state at which I split time during the year. Am I a part-year resident?

No. An individual who splits time between two states is not a part-year resident. Instead, the individual remains domiciled in only one state, and merely travels to the other state.

Since domicile does not change, the individual is either a full-year resident or nonresident.  (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.)