An independent person who is living and is gainfully employed on a full-time or part-time and self-sustaining basis in Ohio and who is pursuing a part-time program of instruction at an institution of higher education and has not resided in the state for 12 months shall be considered a resident of Ohio for these …

Does Ohio tax military spouse income?

An Ohio resident civilian spouse of a servicemember who resides in Ohio is liable for Ohio income tax. The civilian spouse’s non-Ohio sourced income is also taxed to Ohio, but is eligible for Ohio’s resident credit if the spouse was subject to, and paid tax on, the non-Ohio income in another state.

How are nonresidents taxed in Ohio?

An Ohio resident must pay Ohio income tax on his or her worldwide income, subject to credits for taxes paid in other jurisdictions. A nonresident, however, only pays Ohio income tax on income earned or received in Ohio.

How do you prove residency in Ohio?

You know typically things like utility bills, a bank statement, insurance policy statement. If your current Ohio driver’s license has your current residence address, that can be used as one proof of address.” If you need help confirming if the documents you have will work, you can visit

Is military income taxed in Ohio?

— Military pay earned while on active duty and stationed outside of Ohio is exempt from the Ohio income tax and may be deducted to the extent it is included in federal adjusted gross income.

Is military retired pay taxed in Ohio?

Military pensions are fully exempt from Ohio income tax.

How to determine if you are a resident of Ohio?

However, if the income is from Ohio, both the resident and the nonresident will be subject to Ohio tax. R.C. 5747.24 contains a contact period test for determining whether an individual is a resident of Ohio for purposes of the Ohio personal income tax.

Do you have to be a resident of Ohio to file tax return?

The filing requirement applies even if an individual is allowed a nonresident or resident credit under Ohio Revised Code section (“R.C.”) 5747.05 (A) or (B), respectively, that eliminates most or all Ohio individual income tax. Who is a resident? R.C. 5747.01 (I) defines a “resident” of Ohio for purposes of the Ohio income tax.

Who is eligible for the Ohio resident credit?

Ohio residents are eligible for the resident credit on any non-Ohio income if they were subject to, and paid tax on, that income in another state. Part-year resident: You are a part-year resident of Ohio if you were a resident of Ohio for a portion of the tax year and a nonresident for the rest of the tax year.

Can a tax commissioner challenge a contact period in Ohio?

If the Tax Commissioner challenges number of contact periods an individual claims to have in Ohio during the taxable year, the individual must verify the number claimed by a preponderance of the evidence. The individual is presumed to have a contact period for any period the individual does not prove was not a contact period.