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.
Related terms
Contemporaneous records
Records made at or near the time of the events they describe. In a residency audit they are far more credible than a log rebuilt at tax time.
Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with stronger ties to a foreign country. Filed via Form 8840.
Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
Center of vital interests
A tax-treaty tie-breaker step: where your personal and economic ties are stronger when both countries claim you.
Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
Casa habitación
Mexican tax-residency concept: a home maintained in Mexico that triggers residency, broader than 'principal residence'.
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