Resident: You are an Ohio resident for income tax purposes if you are domiciled in Ohio. This contradictory statement meant his residency affidavit contained a false statement that he was not domiciled in Ohio.Nonresident. You were domiciled outside of Ohio all year. Under Ohio law, an individual is a "resident" for Ohio income tax purposes if he or she is "domiciled" in Ohio. Legally, you can have multiple residences in multiple states, but only one domicile. The municipal income tax in Ohio is levied on:.