IT NRS: 2024 Ohio Nonresident Statement (2024)
Ohio · Ohio Department of Taxation · Used for tax years 2024
Ohio Form IT NRS is a statement for individuals claiming to be irrebuttably presumed full-year nonresidents for Ohio income tax purposes. It records identifying information, the location of an abode outside Ohio, and signed declarations that all required criteria are met. Submitt
Who files this form
File Ohio IT NRS if you are claiming to be irrebuttably presumed to be a full-year nonresident for Ohio income tax purposes for tax year 2024.
All of these required criteria must be true:
- You had no more than 212 contact periods in Ohio during the tax year.
- You did not hold a valid Ohio driver's license or Ohio state identification card at any time during the tax year.
- You did not receive the Ohio homestead property tax exemption or owner-occupancy tax reduction for a tax lien date included in the tax year.
- You did not receive resident tuition benefits from an Ohio institution of higher education based on an abode being located in Ohio.
- During the tax year, you had at least one abode outside Ohio for which you did not claim a depreciation deduction under Internal Revenue Code section 167.
When it's due
For tax year 2024, file no later than the 15th day of the 10th month following the close of your tax year. The form states that the due date for most taxpayers is October 15.
What you'll need
Have the following information ready to complete the statement:
- Your name and required Social Security number.
- Your mailing address, including foreign country and postal code if applicable.
- The tax year and your phone number.
- The state or country where your qualifying abode outside Ohio is located.
- For a joint statement, your spouse's name and Social Security number, plus the location of your spouse's abode if different.
The form also requires declaration checkboxes and signatures.
How to file
- Enter the tax year, personal information and location of your qualifying abode outside Ohio.
- Check the taxpayer declaration box to declare under penalties of perjury that you meet all required criteria. For a joint statement, your spouse must also check the spouse declaration box and sign.
- Complete the signature area, including the date and phone number.
- Mail the statement to:
Ohio Department of Taxation
P.O. Box 182847
Columbus, OH 43218-2847
Common mistakes
- Treating this statement as an income tax return. The form warns that submitting it does not constitute filing an income tax return.
- Overlooking a required criterion. All listed criteria must be true, not just some of them.
- Leaving required items blank. The form requires your Social Security number, declaration checkbox and signature. Include your spouse's Social Security number only if filing a joint statement.
Questions people ask
Does IT NRS count as filing an Ohio income tax return?
No. The form specifically states that submitting this statement does not constitute filing an income tax return.
Can my spouse and I use a joint statement?
Yes. The form provides spaces for a spouse's name, Social Security number, declaration and signature. Each person must declare that they meet all required criteria.
Do I have to provide my Social Security number?
Yes. The form says providing your Social Security number is mandatory. A spouse's Social Security number is required only for a joint statement.
What must I enter about my abode outside Ohio?
Enter the state or country where the abode is located. For a joint statement, enter your spouse's abode location if it is different. The qualifying abode must be one for which you did not claim a depreciation deduction under Internal Revenue Code section 167.