Ohio Nonresident Statement
Nonresidents who meet certain required criteria and wish to establish an irrebuttable presumption of non-Ohio residency for the tax year may check these boxes instead of filing form IT NRS. The five required criteria are listed below and on page 48 under the heading, “What Criteria are Required to File the Ohio Nonresident Statement?”
Nonresidents who file jointly and both meet the required criteria can each check the appropriate box to establish an irrebuttable presumption of non-Ohio residency.
Note: Individuals who do not meet the required criteria are still able to file as nonresidents. Residents and part-year residents cannot check these boxes to establish an irrebuttable presumption of non-Ohio residency.
You are eligible to file the IT NRS only if you meet the following five criteria. If you meet these criteria and timely file the properly completed statement, you will be irrebuttably presumed to be a nonresident of Ohio for the tax year.
(1) Contact Periods: You had no more than 212 contact periods in Ohio. For the definition of a “contact period,” see page 11.
(2) Non-Ohio Abode: You had at least one abode outside of Ohio for which you did not claim depreciation. Your abode outside Ohio cannot be used as a vacation home, or a rental or other income-generating property.
3) Ohio Identification: You did not hold an Ohio driver’s license or state ID card. To meet this requirement, you must have surrendered your Ohio driver’s license or state identification card prior to the beginning of the tax year. The license or ID card must be surrendered to a bureau or department of motor vehicles of any state.
(4) Ohio Property Tax Reductions: You did not receive the Ohio homestead property tax exemption or the owner-occupied tax reduction.
The Ohio homestead or owner-occupancy property tax reductions are only available to individuals on an Ohio property that is their primary and permanent residence. Thus, if you received either of these reductions for the tax year, you are not eligible to file this statement.
(5) Ohio In-state Tuition: You did not receive in-state tuition at an Ohio institution of higher learning based on an Ohio abode.
This requirement applies only to the individual(s) signing the statement. It is not applicable to their dependents. An Ohio institution of higher learning includes all of the following:
● A state university or college including branch campuses;
● A community college; OR
● A technical college.
See R.C. 5747.24(B)(1).