"Ohio Brightens its Bright-Line Test"

Professionals: David J. Rectenwald

Ohio has a bright-line test for determining when an individual is domiciled in Ohio for purposes of Ohio’s income tax.  A bright-line test is an objective test, which is one based upon factual criteria, rather than a subjective test, which is one based upon an individual’s subjective intent.  As more fully described in the attached article, Ohio recently amended its law.


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