I am a permanent resident of TN. I temporarily moved to Ohio for a summer internship (about 90 days). I lived in temporary housing and did not change my address to OH. My first question is do I file as a non-resident in Ohio and do I need to submit an "Affidavit of Non-Ohio Residency"? Based on my research it seems like I am qualified as a non-resident but I am getting hung up on if my "domicile" changed into and out of Ohio during the year...thus making me a part-time resident.
To complicate matters I converted a TIRA to a ROTH IRA during the period when I lived in TN. TN has no income tax and I will not be submitting an income tax return for TN. Will Ohio tax me on this income even though it was earned outside of Ohio?
You are a non-resident of Ohio and a resident of TN. However, any income you earned in Ohio will be taxed in Ohio. The IRA was from TN and will not be taxed to Ohio. Only the money you received from your internship or any other income that came from Ohio can be taxed to Ohio.