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Buckeye State residency update: Ohio Department of Taxation finalizes residency rule

By Timothy Gustafson, Breen Schiller & Cyavash Ahmadi on August 26, 2021
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On August 17, 2021, the Ohio Department of Taxation finalized amendments to its rule governing the determination of resident status for personal income tax purposes. See our prior coverage of the draft (now finalized) rule here. The amendments are intended to modernize the factors to be considered – and to be disregarded – in determining an Ohio taxpayer’s residency status.

Ohio Admin. Code 5703-7-16 (available here).

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  • Posted in:
    Tax
  • Blog:
    SALT Shaker
  • Organization:
    Eversheds Sutherland LLP
  • Article: View Original Source

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