Ohio § 718.012

§ 718.012.

(A)(1) An individual is presumed to be domiciled in a municipal corporation for all or part

of a taxable year if the individual was domiciled in the municipal corporation on

the last day of the immediately preceding taxable year or if the tax administrator

reasonably concludes that the individual is domiciled in the municipal corporation

for all or part of the taxable year. (2) An individual may rebut the presumption of domicile described in division (A)(1)

of this section if the individual establishes by a preponderance of the evidence that

the individual was not domiciled in the municipal corporation for all or part of the

taxable year. (B) For the purpose of determining whether an individual is domiciled in a municipal

corporation for all or part of a taxable year, only the following factors shall be

considered: (1) The location of financial institutions in which the individual or the individual's

spouse have any accounts, including, but not limited to, checking, savings, certificates

of deposit, or individual retirement accounts; (2) The location of issuers of credit cards to the individual or the individual's spouse

or of any other persons making installment loans to the individual or the individual's

spouse; (3) The location of institutional lenders which have made loans to, or which are guaranteed

by, the individual or the individual's spouse; (4) The location of investment facilities, brokerage firms, realtors, financial advisors,

or consultants used by the individual or the individual's spouse; (5) The location of either the insurance company that issued or the insurance agent that

sold any policy of insurance to the individual or the individual's spouse, including,

but not limited to, life, health, disability, automobile, or homeowner's insurance; (6) The location of law firms, accounting firms, and similar professionals utilized by

the individual or the individual's spouse for legal, tax, accounting, financial, or

retirement services; (7) The location of physicians, dentists, osteopaths, optometrists, or other health care

providers, or veterinarians utilized by the individual or the individual's spouse; (8) The location of organizations described in section 501(c) of the Internal Revenue Code 1 to which the individual or the individual's spouse make contributions or other payments

or in which they participate as a congregant, member, board member, committee member,

adviser, or consultant; (9) The location of burial plots owned by the individual or the individual's spouse; (10) The location of business ventures or business entities in which the individual or

the individual's spouse has a more than twenty-five per cent ownership interest or

in which the individual exercises, either individually or jointly, significant control

over the affairs of the venture or entity; (11) The recitation of residency or domicile in a will, trust, or other estate planning

document; (12) The location of the individual's friends, dependents as defined in section 152 of the Internal Revenue Code , 2 and family members other than the individual's spouse, if the individual is not legally

separated from the individual's spouse under a decree of divorce or separate maintenance

as provided in section 7703(a)(2) of the Internal Revenue Code ; 3 (13) The location of educational institutions attended by the individual's dependents

as defined in section 152 of the Internal Revenue Code , to the extent that tuition paid to such educational institution is based on the

residency of the individual or the individual's spouse in the municipal corporation

where the educational institution is located; (14) The location of trustees, executors, guardians, or other fiduciaries named in estate

planning documents of the individual or the individual's spouse; (15) The location of all businesses at which the individual or the individual's spouse

makes purchases of tangible personal property; (16) The location where the individual married; (17) The location or identity of recipients of political contributions made by the individual

or the individual's spouse; (18) The number of contact periods the individual has with the municipal corporation.  For the purposes of this division, an individual has one “ contact period ” with a municipal corporation if the individual is away overnight from the individual's

abode located outside of the municipal corporation and while away overnight from that

abode spends at least some portion, however minimal, of each of two consecutive days

in the municipal corporation. (19) The individual's domicile in other taxable years; (20) The location at which the individual is registered to vote; (21) The address on the individual's driver's license; (22) The location of real estate for which the individual claimed a property tax exemption

or reduction allowed on the basis of the individual's residence or domicile; (23) The location and value of abodes owned or leased by the individual; (24) Declarations, written or oral, made by the individual regarding the individual's

residency; (25) The primary location at which the individual is employed. 1

 26 U.S.C.A. § 501(c). 2

 26 U.S.C.A. § 152. 3

 26 U.S.C.A. § 7703(a)(2).