Who it applies to
People reviewing the Ohio bright-line non-domicile presumption who can separately establish all filing and personal-condition requirements.
Ohio presence record — contact-period review
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.
Check your own dates: Ohio presence record — contact-period review calculator →
Summary
- Recorded component
- Recorded days · not a count of contact periods
- Window
- Calendar year
- What the tool measures
- Presence evidence
- Official reference
- 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.
The rule
A total of recorded Ohio dates is only a presence approximation and can overstate contact periods. The 212-contact-period limit is one of several conditions, alongside the required personal facts and timely filing of IT NRS. A day total alone cannot establish the presumption.
Counting the days
Counts recorded dates in Ohio during the calendar year, including part days. US days recorded without a state are not counted.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States, Ohio
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, Ohio
- to · United States, Ohio
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States, Ohio
- to · United States, Ohio
Recorded result: 16 days
Exceptions & edge cases
A total of recorded Ohio dates is only a presence approximation and can overstate contact periods. The 212-contact-period limit is one of several conditions, alongside the required personal facts and timely filing of IT NRS. A day total alone cannot establish the presumption.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A tracker target is a legal residency test.”
This page records presence as evidence. The tracker target does not create a statutory minimum or decide domicile.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Calendar year. Counts recorded dates in Ohio during the calendar year, including part days. US days recorded without a state are not counted.
What else should I check before relying on the total?
A total of recorded Ohio dates is only a presence approximation and can overstate contact periods. The 212-contact-period limit is one of several conditions, alongside the required personal facts and timely filing of IT NRS. A day total alone cannot establish the presumption.
Where can I read the official requirements?
Read Ohio Department of Taxation ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for Ohio →Tax residency
US tax — substantial presence
183 weighted days over 3 years · at least 31 this year
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US foreign income — physical presence
330 full days in foreign countries over 12 months
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US territories — 90 US days presence test
No more than 90 days in the US per tax year
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US closer connection — under 183 days
Fewer than 183 days in the US this year · Form 8840
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New York — statutory residence
Home there + more than 183 days
New YorkRead the rule
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New York — 30-day exception
Domiciliaries: 30 days or fewer, no NY home
New YorkRead the rule