Ohio Residency Requirements Change for Income Tax Purposes

Ohio increased the number of “contact periods” allowed before a person is considered an Ohio resident for state income tax purposes from 182 to 212.

Contact periods are defined as being away overnight from their abode outside the state and while away are in Ohio for part of two consecutive days.

That means someone whose residence is outside Ohio could remain in the state up to about seven months without being considered an Ohio resident for income tax purposes.