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.

What is a "contact period"?

Generally, only individuals who are asserting that they are nonresidents of Ohio need to keep track of their contact periods.

You have a contact period in Ohio if all of the following are true:

  • You have an abode outside of Ohio;
  • You are away overnight from your abode; AND
  • While away, you spend any portion of two consecutive days in Ohio.

You do not have to spend the night in Ohio. For example, if you spend portions of Monday and Tuesday in Ohio, but stay in a hotel in Kentucky on Monday night, you would still have a contact period in Ohio. You must spend consecutive days in Ohio to have a contact period. For example, if you spend portions of Monday and Wednesday in Ohio, but not Tuesday, then you would not have a contact period in Ohio.  See R.C. 5747.24(A).

SearchIcon