Form It Da - Affidavit Of Non-Ohio Residency/domicile For Taxable Year 2011 (Page 2 of 2) in pdf

IT DA Instructions

Who Should File This Afﬁ davit?

Where Do I Mail This Afﬁ davit?

You must ﬁ le this yearly afﬁ davit if you meet either of the

Please mail this afﬁ davit to the Ohio Department of Taxation,

following criteria:

Attn: Correspondence and Line Item Review, 4485 Northland

Ridge Blvd., Columbus, OH 43229-5404. The postmark date

During the previous taxable year (2010) you ﬁ led an Ohio



must be no later than May 31, 2012. Please do not attach

income tax return as a resident or part-year resident, and

this afﬁ davit to, or enclose with, your Ohio individual income

for the current taxable year (2011) you are claiming to be

tax return.

a nonresident/nondomiciliary, and for the current taxable

year you have no income sitused to Ohio under Ohio

Whom Do I Contact if I Have Additional Questions

Revised Code sections 5747.20-5747.231.

About This Afﬁ davit?

For faster service you can visit our Web site at tax.ohio.

For the current taxable year (2011) you have no intent to



gov, click on “Contact Us” and electronically send us your

ﬁ le an Ohio income tax return and you have (i) an abode

question(s) or you can call 1-800-282-1780.

in Ohio, (ii) a contact period in Ohio and/or (iii) nexus with

Ohio to the extent that the tax commissioner would have

What Is the “Bright Line” Test Under Ohio Revised

cause to question your nonﬁ ling.

Code Section 5747.24?

This portion of Ohio law provides for a “bright line” test under

If you meet either of the criteria set forth above, but you do

which an individual is presumed to be a full-year nonresident

not ﬁ le this afﬁ davit by May 31, 2012, under Ohio law you

if all of the following circumstances are present:

are presumed to be a full-year domiciliary.

The individual has at least one abode outside Ohio for the



Why Should I File This Afﬁ davit?

entire year (the law does not deﬁ ne “abode”),

R.C.section 5747.24 requires that, in order to preserve the

presumption of full-year non-Ohio residency, the taxpayer

The individual has no more than 182 contact periods in



must ﬁ le this afﬁ davit by the 15th day of the fourth month

Ohio, and

following the last day of the taxable year. However, R.C.

The individual timely submits to the Ohio Department of

section 5703.35 allows the tax commissioner to extend for



Taxation this afﬁ davit, and the afﬁ davit is not false.

45 days the due date for any report. As such, you must ﬁ le

this tax return by May 31, 2012. The tax commissioner has

What Is a “Contact Period” in Ohio?

no authority to extend beyond May 31, 2012 the due date

An individual has one contact period in this state if the

for ﬁ ling the year 2011 afﬁ davit.

individual is away overnight from the individual’s abode

located outside the state and while away overnight from

What Is the Due Date for Filing This Afﬁ davit?

that abode spends at least some portion, however minimal,

The postmark date must be no later than May 31, 2012.

of each of two consecutive days in this state. Note that the

Do I Need To File This Afﬁ davit if I Have Not Earned or

individual does not have to spend the night in Ohio.

Received Any Income in Ohio?

For example: An individual who claims to be domiciled in

Even if you have no income that you earned or received in

Florida has an abode in Florida for the entire year. On Jan. 2

Ohio, you must timely ﬁ le this afﬁ davit by May 31, 2012 if

of the taxable year the individual ﬂ ies from Florida to Toledo.

you want to preserve the presumption of full-year non-Ohio

Later on Jan. 2 the individual drives to Michigan and spends

residency.

the night in Michigan. On Jan. 3 the individual drives from

Michigan back to Ohio. Late in the day on Jan. 3 the individual

If I Timely File Ohio Form ITDA, Do I Also Have To File

ﬂ ies from Toledo back to the individual’s abode in Florida.

Ohio Form IT 10, Information Notice of No Tax Due?

By ﬁ ling Ohio form IT 10, you are indicating that you have no

The individual has one contact period in Ohio because the

Ohio income tax liability. If you have not earned or received

individual spent some portion of two consecutive days (Jan. 2

any income in Ohio, you may want to consider ﬁ ling both this

and Jan. 3) in Ohio and was away overnight (from sometime

afﬁ davit and Ohio form IT 10. Please do not mail the afﬁ davit

on Jan. 2 until sometime on Jan. 3) from the individual’s

and notice together since there is a different address for the

abode in Florida.

afﬁ davit and for the notice.

Form It Da - Affidavit Of Non-Ohio Residency/domicile For Taxable Year 2011 Page 2

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