Filing an Affidavit of Non-Ohio Residency

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In a recent Blog I listed numerous steps that a current Ohio resident should take if they want to become a resident of Florida (or some state other than Ohio) for tax purposes.  As pointed out in that Blog, the primary consideration is the length of time you spend in Florida versus Ohio.   But there are many other factors to consider.  To view all the relevant factors, check out my prior Blog post here.

Not discussed my prior Blog was the Affidavit of Non-Ohio Residency.  Under Ohio law, you can create an irrebutable presumption of being a non-Ohio resident if you satisfy the following 5 requirements: (1) during the entire year you had at least one abode outside Ohio; (2) during the year you spent no more that 182 "contact days" in Ohio; (3) you were not a part-year resident of Ohio; (4) by June 1st of the prior year you file an Affidavit of Non-Ohio Residency; and (5) the Affidavit of Non-Ohio Residency does not contain any false statements.

If you can't satisfy all of the above requirements, there is no reason to file the Affidavit (or take the position you are not an Ohio resident).  Even if you do satisfy all the requirements, you may choose not to file the Affidavit.  Filing the Affidavit may act like a red-flag and invite unwanted audit attention.  In addition, filing the Affidavit of Non-Ohio Residency has certain non-tax ramifications.   Other state agencies such as the Ohio Board of Regents, the Ohio Bureau of Motor Vehicles, and the Ohio Elections Division will likely not recognize you as a resident of Ohio.

On the other hand, Florida has an Affidavit of Residency that can be signed and filed with the Florida County Recorder's Office to help establish you as a Florida resident.  More about that in a future Blog.
AND ONE MORE THING.   On July 3, 2012, significant revisions to Ohio’s Consumer Sales Practices Act took effect.  For years, Ohio’s Consumer Sales Practices Act has proved to be both a trap for the unwary and a sword for consumers.  Among the attention getting provisions of the Act were the potential for suppliers to be liable for three times a consumer’s damages and their reasonable attorney fees, a rather unique remedy in Ohio.  However, on July 3, 2012, Ohio entered an era where it becomes one of a growing number of states that provides an opportunity for a supplier to “cure” any claimed violation.  If you are interested in learning more about how to cure a claimed violation of the Consumer Sales Practice Act, see Michael Sander's article at www.pselaw.com or contact Michael at at 937-223-1130 or MSander@pselaw.com.