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.

Where am I a resident while I am away at college?

You are a resident where you are domiciled, regardless of where you spend the majority of your time. An individual is domiciled at their true, fixed, permanent home and principal establishment. It is where they ultimately intend to return from any period of absence. Once a domicile has been established, it continues until it is abandoned in favor of a new one.

Generally, an individual who is attending college out of state does not intend to abandon their domicile and permanently reside at the location of their college. Thus, students attending college out of state generally are residents of their home state.

Note: If you obtained a driver’s license, obtained in-state tuition, and/or registered to vote in the state where you attend college, then you have likely abandoned your domicile in your home state.