Ohio Tax Residency: Track Days & File IT 1040 Correctly

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Understand Ohio residency requirements and correctly file your Ohio IT 1040 form

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Overview

Ohio residency requirements

Domicile test

Ohio determines tax residency primarily through the domicile test. You're considered an Ohio resident if your domicile (primary home) is in Ohio. Domicile is established by your physical presence and intent to make Ohio your permanent home. Factors considered include where you spend most of your time, location of family, business activities, and civic involvement. Even if you leave temporarily, you may still be considered an Ohio resident if you intend to return. Residents must file the Ohio IT 1040 form to report their income and pay taxes.

183-day rule

Ohio also uses a 183-day rule to determine residency. You're presumed to be a resident for tax purposes if you spend at least 183 days (more than half the year) in Ohio. This includes partial days, with any part of a day generally counted as a full day. However, this presumption can be rebutted if you can prove you have a closer connection to another state. It's crucial to keep accurate records of your whereabouts to support your residency status claim when filing your Ohio IT 1040 form. The State of Ohio IT 1040 form instructions provide guidance on how to report your residency status.

Part-year residency

If you move into or out of Ohio during the tax year, you may be considered a part-year resident. Part-year residents are taxed on all income earned while an Ohio resident, plus any Ohio-source income earned while a non-resident. You'll need to file Form IT 1040 and include the Nonresident/Part-Year Resident Credit section to allocate your income between resident and non-resident periods. Accurate day tracking is essential for determining your part-year residency dates. The Ohio instructions for IT 1040 provide detailed information on how to complete this section of the form.

Bright-line residency test

Ohio has a unique 'bright-line' residency test for individuals with homes in multiple states. If you have an abode outside Ohio, you're presumed non-resident if you meet all three conditions: 1) You have no more than 212 contact periods (generally, overnight stays) in Ohio, 2) You have a permanent abode outside Ohio, and 3) You timely file an Affidavit of Non-Ohio Residency/Domicile. This affidavit must be filed with your Ohio IT 1040 form by the tax return due date. Failing to file this form can result in Ohio resident status, potentially affecting your tax liability.

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Useful Links

Ohio Department of Taxation Ohio IT 1040 Individual Income Tax Return Instructions for Ohio IT 1040 Ohio Residency Guide

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