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 a resident of Ohio if they are domiciled in Ohio, subject to the tests contained in RC 5747.24. Ohio has a bright- line test (the. "Test") for determining when an individual is domiciled in Ohio for purposes of Ohio's income tax. The Ohio municipality where you live has the right to determine whether to grant a "credit" to its residents who pay income taxes to other municipalities. A copy of the Ohio personal income tax return filed in the past 12 months. R.C. 5747.01(I) defines a "resident" of Ohio for purposes of the Ohio income tax. An Ohio resident must pay Ohio income tax on his or her worldwide income (including investment income (i.e. , dividends, capital gains etc.)