It depends on how much time you spend in New York and Ohio.
If you maintain a permanent residence in New York City and make no attempt to become a resident of Ohio, then you are still a NY resident. The driver’s license, car, and apartment in OH are necessary for your job, so they don’t automatically make you an OH resident.
If you own a home or co-op in NYC or continued to pay rent in NYC while working in OH then you would be a NY resident.
If can also be a NY resident if you claim to be an OH resident but:
- you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
- you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.
If you are a NY resident, all your income is taxed by NY. You can claim a credit on the NY return for tax paid to OH.
If you are a NY non-resident then none of your OH income is taxable to NY and you do not have to file a NY return unless you have other NY income.
See Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat...
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