Ohio ~ Personal Income Tax: Taxpayer Failed to Establish Change in Domicile

CCH Tax Day Report

The Ohio Board of Tax Appeals rejected a personal income taxpayer’s claim that he was not domiciled in Ohio because he failed to establish a change in domicile. Generally, once a taxpayer’s domicile is established it is presumed to continue until the taxpayer demonstrates a change. In this case, the taxpayer contended that because he lived in various foreign countries for some portion of the tax years at issue, he was neither a resident or a domiciliary of Ohio. Although the taxpayer was employed outside of Ohio on several occasions, he demonstrated no intention to permanently reside in those places and in fact returned to his Ohio residence after completing those job assignments. Further, the taxpayer maintained an Ohio driver’s license and voter registration, and paid income taxes which declared that he was a full year resident of Ohio. As the taxpayer failed to provide sufficient evidence to demonstrate a change in his domicile from Ohio, his claim was properly denied.

Lombardo v. City of Tallmadge, Ohio Board of Tax Appeals, No. 2016-667, September 13, 2016, ¶404-533



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