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Out of state students, attending school in Ohio (or any other state) are treated as non-residents, for tax purposes. You are considered to only be in Ohio temporarily and you do not file as a part year resident.
If you are a resident of a neighboring state (KY, MI, WV, IN, PA) you are not required to pay OH income tax on any income in OH. However the reciprocity agreement does not apply to local city taxes. You can not get those refunded.
