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IT DA Instructions
Who Should File This Affidavit? 43218-2847. The postmark date must be no later than May
You must fi le this yearly affidavit if you meet either of the 31, 2016. Please do not attach this affi davit to, or enclose
following criteria: with, your Ohio individual income tax return.
During the previous taxable year (2014) you filed an Ohio Whom Do I Contact if I Have Additional Questions
income tax return as a resident or part-year resident, and About This Affidavit?
for the current taxable year (2015) you are claiming to be For faster service you can visit our Web site at tax.ohio.gov,
a nonresident/nondomiciliary. click on “Contact” and electronically send us your question(s)
or you can call 1-800-282-1780.
For the current taxable year (2015) you have no intent to
file an Ohio income tax return and you have (i) an abode What Is the “Bright Line” Test Under Ohio Revised
in Ohio, (ii) a contact period in Ohio and/or (iii) nexus with Code Section 5747.24?
Ohio to the extent that the tax commissioner would have This portion of Ohio law provides for a “bright line” test under
cause to question your nonfiling. which an individual is presumed to be a full-year nonresident
If you meet either of the criteria set forth above, but you do if all of the following circumstances are present:
not fi le this affidavit by May 31, 2016, under Ohio law you The individual has at least one abode outside Ohio for the
are presumed to be a full-year domiciliary. entire year (the law does not defi ne “abode”),
Why Should I File This Affidavit? The individual has no more than 212 contact periods in
R.C.section 5747.24 requires that, in order to preserve the Ohio, and
presumption of full-year non-Ohio residency, the taxpayer
must fi le this affidavit by the 15th day of the fourth month The individual timely submits to the Ohio Department of
following the last day of the taxable year. However, R.C. Taxation this affidavit, and the affi davit is not false.
section 5703.35 allows the tax commissioner to extend for
45 days the due date for any report. As such, you must file What Is a “Contact Period” in Ohio?
this tax return by May 31, 2016. The tax commissioner has An individual has one contact period in this state if the
no authority to extend beyond May 31, 2016 the due date individual is away overnight from the individual’s abode
for fi ling the year 2015 affidavit. located outside the state and while away overnight from
that abode spends at least some portion, however minimal,
What Is the Due Date for Filing This Affidavit? of each of two consecutive days in this state. Note that the
The postmark date must be no later than May 31, 2016. individual does not have to spend the night in Ohio.
Do I Need To File This Affi davit if I Have Not Earned or For example: An individual who claims to be domiciled in
Received Any Income in Ohio? Florida has an abode in Florida for the entire year. On Jan.
Even if you have no income that you earned or received in 2 of the taxable year the individual fl ies from Florida to
Ohio, you must timely fi le this affidavit by May 31, 2016 if Toledo. Later on Jan. 2 the individual drives to Michigan
you want to preserve the presumption of full-year non-Ohio and spends the night in Michigan. On Jan. 3 the individual
residency. drives from Michigan back to Ohio. Late in the day on Jan.
3 the individual fl ies from Toledo back to the individual’s
If I Timely File Ohio Form IT DA, Do I Also Have To File abode in Florida.
Ohio Form IT 10, Information Notice of No Tax Due?
The individual has one contact period in Ohio because the
By fi ling Ohio form IT 10, you are indicating that you have no
individual spent some portion of two consecutive days (Jan. 2
Ohio income tax liability. If you have not earned or received
and Jan. 3) in Ohio and was away overnight (from sometime
any income in Ohio, you may want to consider fi ling both this
on Jan. 2 until sometime on Jan. 3) from the individual’s
affi davit and Ohio form IT 10. Please do not mail the affidavit
abode in Florida.
and notice together since there is a different address for the
affi davit and for the notice. For more information regarding residency and contact
periods, see release IT 2015-02.
Where Do I Mail This Affidavit?
Please mail this affi davit to the Ohio Department of Taxation,
Attn: Line Item Review, P.O. Box 182847, Columbus, OH
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