Sandusky, Ohio Office
422 West Market Street
Sandusky, OH 44870
FAX: 419-625-7120


Norwalk, Ohio Office
257 Benedict Avenue, Building D
Norwalk, OH 44857
FAX: 419-663-3637



Monday–Friday: 8 am – 5 pm
Fridays from May 1 through
Labor Day we close at noon.

Fridays from September 11 through October 31 we close at 3 pm



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CPAs Net

Ohio Residency Guidelines for 2018 and Forward 

December 01, 2018
Payne, Nickles & Company

On June 15, 2018 Ohio law regarding Ohio domicile for income tax purposes changed. The “irrebuttable presumption” of non-Ohio domicile for 2018 and forward has changed.

Ohio continues to measure a taxpayer’s contact periods. In order to be presumed a nonresident, one of the criteria is to have no more than 212 contact periods with Ohio during the tax year. It is important to note that a “contact period” is not the same as a “day.” A contact period is some portion of two consecutive days in Ohio.

Other criteria to be presumed a non-resident include not holding an Ohio driver’s license or Ohio identification card, not claiming the homestead exemption for an Ohio property during the year and not claiming residency for purposes of obtaining “in state” tuition at an Ohio institution of higher education. 

For those of you wanting more information, the full text of the legislation can be read in Sub. H.B. 292 and R.C. 5747.24.

If you have questions about how this applies to your situation, please call either our Norwalk or Sandusky office for additional information.

419-625-4942     419-668-2552
Sandusky                             Norwalk


Treasury Circular 230 Disclosure

Unless expressly stated otherwise, any federal tax advice contained in this communication is not intended or written to be used, and cannot be used or relied upon, for the purpose of avoiding penalties under the Internal Revenue Code, or for promoting, marketing, or recommending any transaction or matter addressed herein.