Skip to main content
February 13, 2025
Question

Ohio residency question, temporarily lived in Ohio for work

  • February 13, 2025
  • 1 reply
  • 0 views

I was hired to take a construction job in Ohio.  I never gave up my residency in Florida.  Kept a house, driver's license, etc., in Florida.  I am confused by the rule about being considered an Ohio resident for tax purposes if you had 213 or more contact periods, unless you can show "clear and convincing evidence" to the contrary.  I never intended to stay in Ohio and in fact have left and returned to my home in Florida, after working for 10 months in Ohio in 2024.  So am I an Ohio resident or nonresident?  Thank you. 

1 reply

February 13, 2025

Because you do not meet ALL of the requirements to be considered a non-resident, since you were in Oh for 10 months which would surpass the 212 days, you would be considered a part year resident even though it was not your permanent home.

 

The only difference this will make is you will file a return as a part year resident instead of a non-resident.  Even if you were a non-resident, you would still have to file a return in Ohio and include all the income you earned while living there and pay taxes on it. Since your true home state is FL, you would only need to file the Ohio Part Year Residency Return. 

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"
February 13, 2025

Thanks!  I have worked in a lot of different states but never came across the contact period issue before.