DOT Personal Income, Pass-Through and Withholding Tax Division seeks comments on proposed rule changes

Written on Apr 22, 2021

As part of the Ohio Department of Taxation’s five-year rule review process, the Income, Pass-Through and Withholding Tax Division proposes the following rule changes:

Rule Number 5703-7-09: Taxpayers reporting of school district of residence

The proposed changes to the rule require taxpayers to indicate their school district of residence, or their full-year non-residency, using school district numbers prescribed by the Tax Commissioner. This is simplified from the current version of the rule, which has several tests related to income to determine the proper school district of residence.

Rule Number 5703-7-16: Personal income tax: determination of resident status

The proposed changes seek to modernize the factors that can, and cannot, be considered when determining a taxpayer’s residency status. The proposed updates also increase the rule’s readability, clarity, and brevity.

The proposed rules are available at https://tax.ohio.gov/wps/portal/gov/tax/professional/legal/rules. All comments regarding the proposed rule changes should be sent to TaxRules@tax.state.oh.us by April 30, 2021.

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