Resident of Ohio or Texas for state income tax purposes?
Resident of Ohio or Texas for state income tax purposes?
Here is my
situtation:
I work for a company in Ohio. I have an apartment in Ohio and have
lived there for many years. My job required me to be at a work site
in Texas much of 2002. The first week of January 2002, I went to
Texas and checked into a hotel. I checked out 10 months later. I was
in Texas this entire time period except for about 10 weekend trips to
Ohio (I still kept my room in Texas).
During these 10 months however, I still paid rent for an apartment in
Ohio; My car was registered in Ohio; I had an Ohio drivers license; I
was registered to vote (but didn't) in Ohio. I am now back in Ohio
(in my original apartment).
My belief is that Texas considered me a resident after 30 days in the
hotel (at that point, they refunded all the taxes I was charged on the
room). There is obviously a huge savings on my state and local income
taxes if I declare myself a Texas resident during this time period.
My question is - do I meet the legal criteria to do so?
-It's going to depend on Ohio law. In Kansas you would have been considered to
remain a Kansas resident since you clearly intended to return. Check the Ohio
instructions to see what their take is on it.
-Section 5747 is what you want. It has been awhile since I read them but
from what I remember there is no link between resident and taxpayer. In
fact, when you read the definition of resident for 5747, you may find you
are not.
-You have no changed your tax home from Ohio, so all income is
subject to tax in Ohio.