Is he an Ohio resident if his mail comes to Ohio but he lives in Oklahoma and is an Australian citizen with a USA Green Card?

[fred_glock]

As power of attorney for my friend, his mail comes to me in Ohio, his bank is in Ohio; his income is from pensions and an IRA.  He is an Australian citizen.  He has been in Oklahoma for all 2017.  For state tax, is he considered a resident of Ohio, Oklahoma or a non-resident exempt from state tax.

[DanielV01 · Accepted solution]

It depends.  He is an Ohio resident if that was his last permanent resident before his incarceration.  Prison is considered a temporary absence that does not change your state of residence.  The retirement income is taxed to Ohio and not Oklahoma.  (His Australian citizenship does not come into play as he is a U.S. resident for tax purposes.)

{Edited 03/10/2018: 13:25 PST}

[fred_glock]

He is an inmate at a corrections facility.  Ohio Dept of Taxation states he owes Ohio tax since his only income is from a pension earned in Ohio and an IRA funded from his Ohio earnings.  Sorry, but I should have provided more information...and checked with Ohio before posting the question.

[DanielV01]

@fred_glock I have edited my answer based on this additional information.