State Residency Rules → Ohio

Ohio Tax Residency Rules: The 213-Day Test

The rule in one paragraph

A bright-line 'contact period' test: 212 or fewer contact periods plus an out-of-state abode gives a presumption of NONresidency.

The details

Ohio counts 'contact periods' (overnight stays away from your out-of-state abode), not simple days — one of the few states with a true safe harbor if you file the affidavit.

What counts as a day in Ohio?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Ohio’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home