I work for an agency of the Federal Government whose office is located in Ohio but I am a Florida resident (home of record address, drivers license, registered to vote, etc.). I am filing my 2021 Ohio state taxes as a non-resident since I meet the criteria and had Ohio state income taxes withheld from my pay. My employer was under a Fed Gov't work-from-home order for all of 2021. In anticipation of the lifting of that order (that didn't come in 2021), I renovated a second home in Ohio for about 5 months of that year and also worked from that home during the renovations. My employer did not require me to work from the Ohio location during that time and otherwise I worked from my Florida residence and would have done so the entire year if there were no renovations to complete in Ohio. My employer also permitted our group the ability to work anywhere in the US in 2021 as long as we had connectivity.
Question: Do I need to pay Ohio state taxes on the income I received during the 5 months I was in the state?
