New Year, New Ohio & Municipal Residency Rules– January 15, 2015 by Hannah Prengler

With the start of the New Year, two bills passed in December 2014 make it a great time to revisit both your Ohio and municipality residency status.

More Days in Ohio for Nonresidents
HB 494, in effect as of March 2015, increases the number of days an individual may spend in Ohio before being presumed to be a resident. Qualifying individuals may now spend 212 days (or nearly seven months) in Ohio and still maintain their nonresident status. So, if you are an out-of-state Bucks fan trying to squeeze in another game or a grandparent from Florida looking to spend more quality time with family over the holidays, you now have an extra 30 days to do so.

More Certainty in Determining Municipal Residency
As a part of the recently signed HB 5 to reform Ohio’s municipal income tax system, effective in 2016 Ohio law will stipulate 25 tests a municipality and an individual may consider when determining residency; no additional tests may be considered. This change is designed to provide more clearly defined guidelines for determining municipal residency.

Now is the time to evaluate your current Ohio and municipality residency status and begin planning to maximize your opportunities. Contact Hannah Prengler at or a member of your service team if you have specific questions.

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This communication is published by Cohen & Company for our clients and professional associates. Cohen & Company is not rendering legal, accounting or other professional advice. Any action taken based on information in this publication should be taken only after a detailed review of the specific facts and circumstances.