In Ohio, the following factors may be considered in making a determination of an individual’s domicile: the number of contact periods that the individual has in Ohio; the individual’s activities in tax years other than the tax year or years at issue; and any other fact the tax commissioner deems relevant.

Ohio Admin. Code § 5703-7-16; Ohio Information Release IT 2007-08.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid