Yes, you are correct. When you make the election to treat your nonresident alien spouse as a U.S. resident for federal tax purposes, that applies only to federal taxes—not state residency. Each state has its own residency rules, and Ohio does not automatically consider a spouse a resident just because they were treated as a U.S. resident for federal tax purposes.
For the Ohio state return, your selections should be:
- Taxpayer: No (since you live in Ohio)
- Spouse: Yes (since she resides in Nepal and does not meet Ohio residency criteria)
This election establishes an irrebuttable presumption that your spouse is a nonresident of Ohio, meaning she won’t be taxed as a resident in Ohio.
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