Am I an Ohio nonresident?
Generally, you should file as a nonresident of Ohio if you lived outside of Ohio all year and made money in Ohio during 2025.
Note: If you're a full-year nonresident living in a border state (Indiana, Kentucky, West Virginia, Michigan or Pennsylvania) and your only Ohio-sourced income is wages received from your employer and they didn't withhold any Ohio tax, you don't have to file an Ohio return. If you had other types of Ohio-sourced income or your employer withheld Ohio taxes however, you should file an Ohio return.
Note: If you're a full-year nonresident living in a border state (Indiana, Kentucky, West Virginia, Michigan or Pennsylvania) and your only Ohio-sourced income is wages received from your employer and they didn't withhold any Ohio tax, you don't have to file an Ohio return. If you had other types of Ohio-sourced income or your employer withheld Ohio taxes however, you should file an Ohio return.
