Ohio’s Residency Contact Period Test Increased by 30 Days

Starting in 2015, individuals with less than 213 “contact periods” will be considered a non-resident for purposes of Ohio personal income tax.  Prior to 2015, individuals with less than 183 contact periods were considered non-residents. A contact period within Ohio occurs when an individual who has a primary residence outside of Ohio:

• is away from their primary residence overnight; and
• is within Ohio for all or part of two consecutive days.

For example, if an individual with a primary residence in Florida leaves their home to spend part of a Monday and Tuesday at their home in Ohio, it is considered a contact period.  However, if the individual travels to Ohio for part of a Thursday and part of a Saturday, but is not in Ohio for all or part of two consecutive days, the individual does not have a contact period for those days.

The additional 30 day contact periods allow individuals to spend nearly seven months in Ohio while maintaining non-resident status for purposes of Ohio personal income taxes.  For questions on Ohio residency, including the impact of the new contact period tests, please contact us.