| Day line | over 212 contact periods |
|---|---|
| Type of test | Days are one factor |
| Home in the state required | No |
| Law | Ohio Rev. Code § 5747.24 |
| Official source | tax.ohio.gov |
What it means
Days are weighed with other facts rather than deciding residency on their own.
Keep the record
Whatever the rule, the person claiming not to be a resident usually has to prove it. Log every day, including travel days, and keep the receipts, boarding passes and photos that back it up. What auditors ask for.
States with the same kind of test
- Utah: 183 or more + home
Questions
How many days can I spend in Ohio without becoming a resident?
Ohio has no simple day count. If you file the nonresident statement and have no more than 212 contact periods in Ohio during the year, plus meet the other conditions, you are presumed not domiciled there. A contact period means being in Ohio for parts of two days in a row with an overnight stay, so this tool's day count is only a rough guide. Days alone aren't the whole story: domicile is a separate test.
Does a partial day in Ohio count?
Most states with a day test count any part of a day in the state. Check the state's guidance for its exceptions.