Ohio amends income tax residency test

On June 14, 2018, Ohio Governor Kasich signed legislation amending the income tax residency test. The law before the amendment stated that the individual was not domiciled in the state if the individual had fewer than 213 contact periods in the state. In addition to this, the new law states that the individual is not considered domiciled in the state during the taxable year if:

  • The individual has an out of state residence which they did not take a depreciation deduction;
  • the individual does not hold a valid Ohio driver’s license or identification card;
  • the individual did not receive a reduction in taxes for in-state owner-occupied dwellings;
  • the individual’s high-education tuition rate is not based on the individual’s Ohio residence.

If you have questions regarding whether this may apply to your situation, Contact Us and we will review it with you.

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