Plan on Ohio: Ohio's new Bright-Line Residency Test adds simplicity and opportunities.

R.C. 5747.24(B)(1).

It is interesting to note that, if read literally, the statute would require an individual that never set foot in Ohio to file this statement in order to be presumed a nonresident. This result is silly (and probably unconstitutional). See Tyson v. Zaino, Ohio Board of Tax Appeals, Case No. 2001-B-1327 (October 3, 2003) ("In order to reside in a state, one must have a place of abode. Columbus v. Firebaugh (1983), 8 Ohio App.3d 366").

R.C. 5747.24(B)(1).

Id. Note that the 2007 Bright-Line Residency Test does not currently provide an extended due date for filing the required statement.

R.C. 5747.24(B)(1).

Id.

R.C. 5747.24(E).

44 Oh. Jur. 3d, Evidence and Witnesses, section 951 (2006).

Ohio Administrative Code section 5703-7-16.

R.C. 5747.24(C).

Id.

44 Oh. Jur. 3d, Evidence and Witnesses, section 955 (2006).

Ohio Administrative Code section 5703-7-16.

R.C. 5747.24(B)(2).

See former R.C. 5747.25.

R.C. 5748.01(F)(1).

By Thomas M. Zaino, CPA, JD and Stephen K. Hall, JD, LL.M McDonald Hopkins LLC

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