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.Ohio residency is based on "domicile", which is a person's true, fixed, permanent home. 'Domicile' generally refers to where you live – your residence that you intend to keep for the foreseeable future. Ohio defines a resident for income tax purposes, is someone who's domiciled in Ohio, which you are.