Form It Da - Affidavit Of Non-Ohio Residency/domicile - 2014 Page 2
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2IT 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, P.O. Box
182847, Columbus, OH 43218-2847. The postmark date
During the previous taxable year (2013) you fi led an Ohio
must be no later than June 1, 2015. 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 (2014) you are claiming to be
tax return.
a nonresident/nondomiciliary.
Whom Do I Contact if I Have Additional Questions
For the current taxable year (2014) you have no intent to
About This Affi davit?
fi le an Ohio income tax return and you have (i) an abode
For faster service you can visit our Web site at tax.ohio.gov,
in Ohio, (ii) a contact period in Ohio and/or (iii) nexus with
click on “Contact” and electronically send us your question(s)
Ohio to the extent that the tax commissioner would have
or you can call 1-800-282-1780.
cause to question your nonfi ling.
What Is the “Bright Line” Test Under Ohio Revised
If you meet either of the criteria set forth above, but you do
Code Section 5747.24?
not fi le this affi davit by June 1, 2015, under Ohio law you are
This portion of Ohio law provides for a “bright line” test under
presumed to be a full-year domiciliary.
which an individual is presumed to be a full-year nonresident
if all of the following circumstances are present:
Why Should I File This Affi davit?
R.C.section 5747.24 requires that, in order to preserve the
The individual has at least one abode outside Ohio for the
presumption of full-year non-Ohio residency, the taxpayer
entire year (the law does not defi ne “abode”),
must fi le this affi davit by the 15th day of the fourth month
following the last day of the taxable year. However, R.C.
The individual has no more than 182 contact periods in
section 5703.35 allows the tax commissioner to extend for
Ohio, and
45 days the due date for any report. As such, you must fi le
The individual timely submits to the Ohio Department of
this tax return by June 1, 2015. The tax commissioner has
Taxation this affi davit, and the affi davit is not false.
no authority to extend beyond June 1, 2015 the due date for
fi ling the year 2014 affi davit.
What Is a “Contact Period” in Ohio?
An individual has one contact period in this state if the
What Is the Due Date for Filing This Affi davit?
individual is away overnight from the individual’s abode
The postmark date must be no later than June 1, 2015.
located outside the state and while away overnight from
Do I Need To File This Affi davit if I Have Not Earned or
that abode spends at least some portion, however minimal,
Received Any Income in Ohio?
of each of two consecutive days in this state. Note that the
Even if you have no income that you earned or received in
individual does not have to spend the night in Ohio.
Ohio, you must timely fi le this affi davit by June 1, 2015 if
For example: An individual who claims to be domiciled in
you want to preserve the presumption of full-year non-Ohio
Florida has an abode in Florida for the entire year. On Jan. 2
residency.
of the taxable year the individual fl ies from Florida to Toledo.
Later on Jan. 2 the individual drives to Michigan and spends
If I Timely File Ohio Form ITDA, Do I Also Have To File
the night in Michigan. On Jan. 3 the individual drives from
Ohio Form IT 10, Information Notice of No Tax Due?
Michigan back to Ohio. Late in the day on Jan. 3 the individual
By fi ling Ohio form IT 10, you are indicating that you have no
fl ies from Toledo back to the individual’s abode in Florida.
Ohio income tax liability. If you have not earned or received
any income in Ohio, you may want to consider fi ling both this
The individual has one contact period in Ohio because the
affi davit and Ohio form IT 10. Please do not mail the affi davit
individual spent some portion of two consecutive days (Jan. 2
and notice together since there is a different address for the
and Jan. 3) in Ohio and was away overnight (from sometime
affi davit and for the notice.
on Jan. 2 until sometime on Jan. 3) from the individual’s
abode in Florida.
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