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. Your domicile is the state of your permanent home, or the state you consider your home whenever you are elsewhere. Your domicile is an important place.