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.An individual is domiciled at their true, fixed, permanent home and principal establishment. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. Unlike some other jurisdictions where domicile literally means residence. So whereas residence is more where are you physically living now? Ohio has a brightline test (the "Test") for determining when an individual is domiciled in Ohio for purposes of Ohio's income tax. A Resident is anyone who maintains a domicile in Ohio. Residency can be the same as a person's domicile, but it also can be a person's temporary residence (i.e.