UntildFind the Ohio day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
| Rule | Key numbers | Official reference |
|---|---|---|
| Ohio presence record — contact-period review | Recorded days · not a count of contact periods | Ohio Department of Taxation ↗ |
Ohio’s bright-line non-domicile rule uses contact periods rather than ordinary calendar days. A contact period generally involves an overnight stay away from a non-Ohio home spanning parts of two consecutive days in Ohio.
Source reviewed
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