I have two apartments and I'm trying to evaluate which state has the lower tax rate to claim residency. My choices are Dublin, Ohio or Fairfield, CT

[TomD8 · Accepted solution]

You probably don't have a choice.  Most states consider you a resident for tax purposes if you lived within their borders for more than 6 months.  You need to check the residency rules for each state.

[SweetieJean]

Where is your driver's license? Car registration?  Voter registration? And state tax law can change from year to year.

[TomD8]

But remember that residency rules for tax purposes are invariably based on where you actually lived rather than your driver's license, voters registration, etc.   For example, if you lived in Ohio 9 months of the year, Ohio is going to consider you a resident even if your drivers license and everything else is from another state.

[Hal_Al]

Why do you have two apartments?  As others have said, you don't get to decide residency, for income tax purposes, based on the best tax rate. It depends on the details of your living and working situation including your intentions.

That said, Dublin has a 2% city income tax levied on earned income for those that either live or work in Dublin. If you are a Dublin resident, you are liable for the tax regardless of where the money was earned.

Even if you are not a resident of a state, you are liable for income tax on income earned in that state. So, a non resident return is usually required. The resident state will give you a credit, or partial credit, for tax paid to the other state

Ohio income tax rates: http://www.tax.ohio.gov/ohio_individual/individual/annual_tax_rates.aspx
CT rates: https://www.tax-brackets.org/connecticuttaxtable