Ohio Tax Legislative Update – Taxpayers’ direct right of appeal reinstated, bright-line residency amended, and oil & gas exemption clarified

Direct Right of Appeal to Ohio Supreme Court reinstated Governor Kasich signed Sub. H.B. 292 on June 14, 2018 reinstating the right of Ohio taxpayers to appeal many decisions of…

Continue ReadingOhio Tax Legislative Update – Taxpayers’ direct right of appeal reinstated, bright-line residency amended, and oil & gas exemption clarified

Are you sure you’re an Ohio non-resident? Bright-line residency effectively muted: Ohio Supreme Court rules taxpayers must satisfy the burdensome common-law domicile test for Ohio income tax even when residency affidavit filed.

The Ohio Supreme Court delivered a significant blow to individuals claiming nonresident status for Ohio personal income tax under the bright-line residency statute. Cunningham v. Testa, 2015-Ohio-2744. The Ohio statute…

Continue ReadingAre you sure you’re an Ohio non-resident? Bright-line residency effectively muted: Ohio Supreme Court rules taxpayers must satisfy the burdensome common-law domicile test for Ohio income tax even when residency affidavit filed.

Ohio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test

Qualifying as a nonresident for Ohio income tax purposes, which can significantly reduce tax owed on investment and business income, has gotten easier. Ohio residents are taxed on all their…

Continue ReadingOhio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test