Definition
Contact period (Ohio)
Ohio-specific residency unit: a portion of two consecutive days during which you were in Ohio overnight.
Ohio uses 'contact periods' instead of days for its bright-line residency test. A contact period is any portion of two consecutive days during which you were in Ohio overnight. To establish irrebuttable non-residency in Ohio, you need fewer than 213 contact periods in the tax year and a filed Form IT NRS declaring non-Ohio domicile.
See also:Ohio residency
← Browse all tax-residency terms
Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
