ODT updates Ohio’s income tax residency information

Because of recent changes to Ohio’s income tax residency standards, the Ohio Department of Taxation has updated Information Release IT 2015-02 (applicable to tax years 2015 through 2017), and has issued Information Release IT 2018-01 (applicable to tax years 2018 and forward).

On June 15, 2018, Sub. H.B. 292 was signed into law. The bill, in response to the Supreme Court of Ohio’s decision in Cunningham v. Testa, changed the “irrebuttable presumption” of non-Ohio domicile for tax years 2018 and forward. Information Release IT 2018-01 discusses how Ohio personal income tax is imposed on resident and nonresident individuals for taxable years beginning on or after Jan. 1, 2018.

For information on previous taxable years, see Information Releases IT 2015-02, IT 2008-07, and/or IT 2007-01.

• The full text of R.C. 5747.24 can be found here.
• The full text of Ohio Adm. Code 5703-7-16 can be found here.
• The full text of Sub. H.B. 292 can be found here.