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.

How do I challenge the presumption that I am an Ohio resident?

Any individual can challenge the presumption of Ohio residency by providing documentation showing that they are a nonresident. You can provide information, such as:

  • An out-of-state driver’s license;
  • Your voter registration;
  • Your vehicle registration;
  • Your property records;
  • Proof of your contact periods with Ohio; OR
  • Any other relevant information allowed under Ohio law.

Certain information cannot be considered in determining your residency status. These items include but are not limited to all of the following:

  • The location of your bank;
  • The location of your legal, accounting and medical professionals;
  • The location of any business(es) you own and/or operate;
  • The location of your friends and family except for your spouse.

For a complete list of all information that cannot be considered, see Ohio Adm. Code 5703-7-16.

The burden of proof needed to challenge the presumption of residency is based on how much time the individual spent in Ohio during the tax year. Ohio uses “contact periods” to measure the amount of time spent in the state. (See the FAQ “What is a ‘contact period’?” for more information.)

If you had fewer than 213 contact periods in Ohio during the tax year, you must provide enough documentation to show that it is more likely than not that you were a nonresident. If you had 213 or more contact periods, you must provide clear and convincing documentation that you were a nonresident. See R.C. 5747.24.

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