Who is required to file a Nonresident Affidavit?
• Any taxpayer who during the previous taxable year filed an Ohio income tax return as a resident or part-year resident and for the current year is claiming to be a nonresident/nondomiciliary and for the current taxable year has no income sitused to Ohio under Ohio Revised Code sections 5747.20 – 5747.231. • Any taxpayer who for the taxable year has no intent to file an Ohio income tax return and has (i) an abode in Ohio, (ii) a contact period in Ohio, and/or (iii) nexus with Ohio to the extent that the tax commissioner would have cause to question the taxpayer’s non-filing. http://tax.ohio.gov/divisions/communications/information_releases/income/IT200708.stm http://tax.ohio.gov/documents/forms/ohio_individual/individual/2010/PIT_ITDA.pdf Return to Top 2. Is Unemployment Compensation taxable to Ohio? Generally, unemployment compensation included in federal adjusted gross income is taxable to Ohio. The exclusion of $2,400 of unemployment compensation allowed in taxable year 2009 has exp
