You are an Ohio resident for income tax purposes if you are domiciled in Ohio. Thus, under Ohio law, the terms "domiciled" and "resident" mean the same thing.A taxpayer's residency status is specific to the individual. Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes. Resident individuals who are 18 years of age and older must file an annual return, even if no tax is due. This is a statewide program which reduces the property tax burden of qualified senior citizens and permanently and totally disabled homeowners. I am a financially independent student who has lived in Ohio for 12 consecutive months prior to the start of the semester I am applying for. An individual is considered a resident for Ohio income tax purposes if their only home is located in Ohio. Fill out this sheet, attach your documents and drop it off at select RITA locations. The City of Cleveland offers tax abatement as an incentive to help encourage and spur investment across all of its neighborhoods.