Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-7 - Income Tax
Section 5703-7-16 - Personal income tax: determination of resident status
Universal Citation: OH Admin Code 5703-7-16
Current through all regulations passed and filed through September 16, 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.
(B) The following factors may be considered in determining an individual taxpayer's domicile under division (C) or (D) of section 5747.24 of the Revised Code:
(1)
The
number of contact periods the taxpayer has in this state.
(2)
The taxpayer's
activities in tax years other than the tax year or years at
issue.
(3)
The failure of the taxpayer to meet any of the
requirements of division (B)(1) of section
5747.24 of the Revised
Code.
(4)
The jurisdiction in which the taxpayer is registered to
vote.
(5)
Any other fact the tax commissioner deems relevant,
except those set forth in paragraph (A) of this rule.
(C)
(1)
An individual
taxpayer can support his or her claim of the number of contact periods in this
state by oral or written statements or by writings or recordings. The absence
of writings or recordings shall not prevent the individual from supporting his
or her claims of the number of contact periods and meeting the individual's
burden of proof, but such evidence shall be subject to review for veracity and
credibility for determining whether the individual has met the burden of
proof.
(2)
The tax commissioner can request that any statement
offered by the individual be made under penalty of perjury, and any such
statement which the individual cannot or will not make under penalty of perjury
shall be given no weight and shall not be considered by the tax commissioner as
evidence which would otherwise allow the individual to meet or help meet the
individual's burden of proof.
(3)
The types of
"writings or recordings" that an individual can submit to prove the number of
contact periods in this state include, but are not limited to, the
following:
(a)
Receipts or financial statements that show the taxpayer's
location at a certain time.
(b)
Personal diaries,
calendars or expense reports for business travel created contemporaneously with
the events they show.
(c)
Transportation tickets or receipts, travel vouchers, or
travel logs.
(d)
Payroll records generated by the taxpayer's
employer.
(e)
Evidence of in-person use of club facilities or
memberships.
(f)
Utility bills, statements, and notices related to a
specific location.
(g)
Photographs and video recordings that show the
taxpayer's location at a certain time.
(h)
Health care
practitioner billing statements for in-person services
provided.
(i)
School attendance records for in-person classes or
instruction.
(j)
Minutes of meetings of any organization that show the
taxpayer's in-person attendance.
(k)
Any public
records that show the taxpayer's location at a certain time.
(l)
Armed services
records, including miltary orders.
(D) As used in this rule, "Internal Revenue Code" has the same meaning and effective date as described in division (A) of section 5701.11 of the Revised Code.
Replaces: 5703-7-16
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