What does the Ohio “Bright Line” statute say about residency and domicile?
The “Bright Line” statute, Ohio Revised Code 5747.24, says that “an individual who …has no more than 120 contact periods [days] within this state…and who during the entire taxable year has at least one abode outside this state, is presumed not to be domiciled in this state during the taxable year.” It is only a presumption. Some people who spend no time in Ohio during a particular taxable year are still Ohio residents for that year. For example, an Ohio resident who works on extended assignments in other states or countries but intends to return to Ohio afterward is still an Ohio resident even though that person did not spend any time in Ohio during the taxable year. The ability of a person and/or that person’s family members to obtain in-state tuition at an Ohio university, vote in Ohio, and/or obtain or keep an Ohio driver’s license may be impacted by a person’s claiming that he/she is not an Ohio resident.
