• Ohio Brightens its Bright-Line Test
  • June 24, 2015 | Author: David J. Rectenwald
  • Law Firm: Shumaker, Loop & Kendrick, LLP - Toledo Office
  • Ohio has a brightline test (the “Test”) for determining when an individual is domiciled in Ohio for purposes of Ohio’s income tax. A bright-line test is an objective test, which is one based upon factual criteria, rather than a subjective test, which is one based upon an individual’s subjective intent.