Ohio lawmakers recently increased the amount of time an individual may spend in Ohio and still be presumed to be a non-resident of Ohio for taxable years 2015 and following.
During the 2014 lame duck session of the 130th General Assembly, House Bill (“H.B.”) 494 was passed and signed into law by Governor Kasich. H.B. 494 increased the number of days an individual may spend in Ohio and still be presumed to be a non-resident for Ohio tax purposes, assuming the other elements of the Ohio bright-line residency test are met. Under the law prior to H.B. 494, an individual could have 182 contact periods (generally, a contact period equates to an overnight stay within Ohio) with Ohio and meet the first part of the test for non-residency under Ohio law. H.B. 494 increases, for taxable years 2015 and thereafter, the number of allowable contact periods to 212. Thus, an individual could potentially spend seven months in Ohio in 2015 and be presumed to be a non-resident of Ohio for 2015 Ohio income tax purposes.
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