FAQs - Individual Income Tax

Who is required to file a Nonresident Affidavit?

  • Any taxpayer who during the previous taxable year filed an Ohio income tax return as a resident or part-year resident and for the current year is claiming to be a nonresident/nondomiciliary and for the current taxable year has no income sitused to Ohio under Ohio Revised Code sections 5747.20 – 5747.231.
  • Any taxpayer who for the taxable year has no intent to file an Ohio income tax return and has (i) an abode in Ohio, (ii) a contact period in Ohio, and/or (iii) nexus with Ohio to the extent that the tax commissioner would have cause to question the taxpayer’s non-filing.