Ohio´s New Residency Requirements For Individual Income Tax Purposes
Mondaq Business Briefing › United States Law Articles in English (2008)
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Ohio´s New Residency Requirements For Individual Income Tax Purposes
On December 14, 2006, the Ohio General Assembly passed Sub. H.B. 73, which changed Ohio's residency requirements for Ohio income tax purposes (the so-called "snowbird" rules). Outgoing Ohio Governor Bob Taft signed the bill into law on January 2, 2007. It is effective for tax years after 2006. The Ohio Department of Taxation recently published the "Affidavit of Non-Ohio...
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