I currently live and work in Dallas, Texas and enjoy no State Income Tax. I have an opportunity to return home to Cincinnati, Ohio while maintaining my job in Dallas through a Remote Work program or a Telecommute. Part of the agreement is that I will travel to Dallas frequently (probably 1 week each month). I would be living in an apartment in Ohio for the remainder of month. I will not own a home, I only rent. If I were to get an apartment in Dallas rather than staying in hotels, could I use that apartment as a "Primary Residence" and avoid Ohio Income Tax?
Thank you for the responses. The consensus is clear: this is not a good idea. I am still curious about the rationale. Addressing some of the reasons given: I have family in Ohio now, but am still a Texan, I have friends in both places, I would have possession in both places (furniture, clothing, possibly a vehicle), I call Ohio home now (I know this is not what you meant, but it is still an shaky argument). The only consistent explanation is that I spend more than 50% of my time in Ohio. Is this really the rule? What about people who spend most of their lives traveling on business? If they’re away from home most of the year, do they avoid tax? My employer would list my Texas address in their system, my paychecks would go to the Texas apartment. I would simply spend more time away from home than in it. I’m not trying to be argumentative (and I will probably check with a tax professional at some point), I would just like to know if there is a definite rule.
To sbinlb: I would be paying for a hotel anyway. If a week in a hotel would cost the same as a month of rent (which is likely), then the question is "Which is more: Cost of utilities at apartment or Savings from Income Tax".
For those who are curious: I found the answer here http://tax.ohio.gov/divisions/ohio_individual/individual/residency_status.stm In my case, the killer is "You spent no more than 182 contact periods in Ohio during the taxable year" and possibly also that I had a domicile in Ohio. Looks like this isn’t an option. Thanks for all the advice!
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