Ohio Residency When Moving to Florida
The 212 contact period bright line, the Ohio Nonresident Statement, municipal tax, and no estate tax
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Ohio offers a bright-line test unusual among states: a person with no more than 212 contact periods in Ohio, an abode outside Ohio, no Ohio driver's license or homestead reduction, and a timely Ohio Nonresident Statement is irrebuttably presumed not domiciled in Ohio. For snowbirds keeping an Ohio home, leaving becomes more predictable than in most states.
On this page
The residency tests
| Test | Rule |
|---|---|
| Bright-line test | No more than 212 contact periods in Ohio; an abode outside Ohio all year that you don't depreciate as a rental; no Ohio driver's license or ID; no Ohio homestead or owner-occupied property tax reduction; no Ohio in-state tuition; and an Ohio Nonresident Statement (formerly the statement of non-Ohio domicile, Form IT DRE) — the box on Form IT 1040 or Form IT 10 — filed by October 15 after the year ends |
| Contact period | Being away overnight from your out-of-state abode while spending any part of two consecutive days in Ohio — you need not spend the night in Ohio |
| Move year | The test does not apply in the year your domicile changes — that year is a part-year return |
| Without the test | Ohio applies the general domicile analysis — with an Ohio abode you are presumed domiciled and must rebut that by a preponderance of the evidence (fewer than 213 contact periods) or by clear and convincing evidence (213 or more) |
Municipal taxes and no estate tax
Ohio cities levy income taxes on residents and on work performed in the city, and some school districts tax their residents; these end with residency, except city tax on work still performed in an Ohio city. Ohio repealed its estate tax for deaths on or after January 1, 2013, so estate tax is not a reason to leave.
After the move
Ohio-source income stays taxable to a nonresident: wages for work performed in Ohio, rental property there, and business income from Ohio operations. Retirement income from qualified plans, IRAs, and pensions is protected from nonresident taxation by federal law (the pensions after moving guide). The move year is a part-year return (the part-year guide), and the date your domicile changed is the dividing line (the domicile change guide).
Frequently asked questions
What is Ohio's 212-day rule?
No more than 212 contact periods in Ohio, an abode elsewhere, no Ohio driver's license or homestead reduction, and a timely Ohio Nonresident Statement make you irrebuttably presumed not domiciled in Ohio.
Do I need to file the statement of non-Ohio domicile?
Yes — to get the irrebuttable presumption, check the Ohio Nonresident Statement box on Form IT 1040 or file Form IT 10 by October 15 after the year ends.
Does Ohio have an estate tax?
No — it was repealed for deaths after 2012.
Do Ohio city taxes still apply after I move?
Only on work performed in an Ohio city.
Official sources
The Ohio Department of Taxation explains: “If the IT 10 is properly completed and filed by October 15th following the close of the tax year, the individual is irrebuttably presumed to be a nonresident of Ohio.” — Ohio Department of Taxation, Income - Ohio Residency and Residency Credits, https://tax.ohio.gov/help-center/faqs/income-ohio-residency-and-form-it-nrc/income-ohio-residency
Federal law provides: “No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State (as determined under the laws of such State).” — U.S. Government Publishing Office, United States Code, 2024 Edition, Title 4, Sec. 114 — Limitation on State income taxation of certain pension income, https://www.govinfo.gov/content/pkg/USCODE-2024-title4/html/USCODE-2024-title4-chap4-sec114.htm
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles Ohio part-year and nonresident returns and statements of non-Ohio domicile. See pricing or book a call.
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