Ohio Tax Department Proposes Amendments to Individual Income Tax Residency Rules

The Ohio Department of Taxation has proposed amendments to regulations governing residency determination for personal income tax purposes. The proposed rule specifies fifteen factors that shall not be considered when determining domicile status, including location of financial institutions, insurance companies, professional services, and family members. The regulation also establishes methods for taxpayers to substantiate their contact periods in Ohio through various forms of evidence including receipts, travel documents, and personal records. [Ohio Dep’t of Taxation, Proposed Reg. Section 5703-7-16, 04/14/26]