Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-16 - Personal income tax: determination of resident status

Current through all regulations passed and filed through July 1, 2024
(A)
								The following factors shall not be considered when
			 determining an individual taxpayer's domicile under division (C) or (D) of
			 section
			 5747.24
			 of the Revised Code:
(1)
									The location of financial institutions in which the
			 taxpayer has any accounts, including, but not limited to, checking, savings,
			 certificates of deposit, or individual retirement accounts.
(2)
									The location of
			 issuers of credit cards, institutional lenders which have made loans, or any
			 other persons making installment loans to, or guaranteed by, the
			 taxpayer.
(3)
									The location of a business at which the taxpayer makes
			 purchases of tangible personal property.
(4)
									The location of
			 investment facilities, brokerage firms, realtors, financial advisors or
			 consultants used by the taxpayer.
(5)
									The location of
			 either the insurance company that issued or the insurance agent that sold any
			 insurance policy to the taxpayer.
(6)
									The location of
			 professionals utilized by the taxpayer for legal, tax, accounting, financial,
			 medical, veterinary, or retirement services.
(7)
									The location or
			 identity of recipients of political contributions made by the
			 taxpayer.
(8)
									The location of organizations described in section
			 501(c) of the Internal Revenue Code, except organizations described in
			 paragraphs (2), (7), and (10) of that section, to which the taxpayer makes
			 contributions or other payments, or in which the taxpayer participates as a
			 congregant, member, board member, committee member, adviser, or consultant
			 provided that participation does not exceed attendance at more than twelve
			 meetings or functions of any one such organization during a calendar
			 year.
(9)
									The location of funeral facilities or the burial plot
			 of the taxpayer.
(10)
(a)
										The location,
			 place of business, or place of organization or incorporation of business
			 ventures or business entities in which the taxpayer holds an ownership interest
			 or board membership unless the taxpayer exercises significant control over the
			 affairs of the venture or entity.
(b)
										A taxpayer
			 "exercises significant control over the affairs of the venture or entity" if
			 the taxpayer directly, indirectly, constructively under section 1563(e) of the
			 Internal Revenue Code, or beneficially owns more than five per cent in the
			 capital, profits, or value of the business venture or business
			 entity.
(11)
									The location where the taxpayer
			 married.
(12)
									The recitation of residency or domicile in a will,
			 trust, or other estate planning document of the taxpayer.
(13)
									The location of
			 the taxpayer's friends, dependents as defined in section 152 of the Internal
			 Revenue Code, and family members other than his or her spouse, if not legally
			 separated from his or her spouse under a decree of divorce or separate
			 maintenance as provided in section 7703(a)(2) of the Internal Revenue
			 Code.
(14)
									The location of educational institutions attended by
			 the taxpayer's dependents as defined in section 152 of the Internal Revenue
			 Code, unless those dependents pay tuition at that educational institution based
			 on the residency of the taxpayer in the state where the educational institution
			 is located.
(15)
									The location of trustees, executors, guardians, or
			 other fiduciaries named in estate planning documents of the
			 taxpayer.