TomD8
Level 15

State tax filing

@Akorto --

 

Washington State has no personal income tax.

 

Your income tax obligation to Ohio will depend on your & your husband's Ohio residency status, as defined by Ohio law.

 

Ohio will consider you a resident for tax purposes if you held a valid Ohio DL at any time during the tax year.  Thus you will be considered an Ohio resident for 2024, which means that all of your 2024 income will be taxable by the State of Ohio.  (Note that holding an Ohio DL is not the only residency criteria.) 

 

Your husband will be considered a non-resident of Ohio for tax purposes if he meets all the required criteria outlined in this Ohio tax form:

https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2023/itnrs-fi...

 

Here is Ohio's definition of "contact period":

"An individual "has one contact period in this state" if the individual is away overnight from the individual's abode located outside this state and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in this state."

https://codes.ohio.gov/ohio-revised-code/section-5747.24

 

Ohio taxes non-residents only on Ohio-source income.  If your husband qualifies as an Ohio non-resident, then only his Ohio-source income will be taxable by Ohio.  Otherwise, all his income will be taxable by Ohio, regardless of the income source.

 

One example of Ohio-source income is rental income from a property located in Ohio.  Since you and your husband have such income, it appears that you both will have an income tax obligation to the State of Ohio: you for all your income; your husband for either all, or for only his Ohio-source, income, depending on what you determine to be his Ohio residency status.

 

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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