US-OH
Ohio tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Ohio uses 'contact periods' instead of days for its bright-line residency test. Fewer than 213 contact periods + a filed Form IT NRS = irrebuttable non-resident. The flat 4% top rate is moderate, but Cleveland and Columbus tech departures still benefit from Florida or Tennessee domicile.
- A 'contact period' = portion of two consecutive days you were in Ohio overnight.
- 213-contact-period bright line + IT NRS filing creates strong non-resident protection.
Rules tracked by Tax Days
OH 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Ohio uses domicile-based residency. 183 days + contact with the state are key factors.
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