(A) The following factors shall not be
considered when determining an individual taxpayer's domicile under
division (C) or (D) of section 5747.24 of the Revised Code:
(1) The location of
financial institutions in which the taxpayer has any accounts, including, but
not limited to, checking, savings, certificates of deposit, or individual
retirement accounts.
(2) The location of
issuers of credit cards, institutional lenders which have made loans, or any
other persons making installment loans to, or guaranteed by, the
taxpayer.
(3) The location of a
business at which the taxpayer makes purchases of tangible personal
property.
(4) The location of
investment facilities, brokerage firms, realtors, financial advisors or
consultants used by the taxpayer.
(5) The location of
either the insurance company that issued or the insurance agent that sold any
insurance policy to the taxpayer.
(6) The location of
professionals utilized by the taxpayer for legal, tax, accounting, financial,
medical, veterinary, or retirement services.
(7) The location or
identity of recipients of political contributions made by the
taxpayer.
(8) The location of
organizations described in section 501(c) of the Internal Revenue Code, except
organizations described in paragraphs (2), (7), and (10) of that section, to
which the taxpayer makes contributions or other payments, or in which the
taxpayer participates as a congregant, member, board member, committee member,
adviser, or consultant provided that participation does not exceed attendance
at more than twelve meetings or functions of any one such organization during a
calendar year.
(9) The location of
funeral facilities or the burial plot of the taxpayer.
(10)
(a) The location, place of business, or place of
organization or incorporation of business ventures or business entities in
which the taxpayer holds an ownership interest or board membership unless the
taxpayer exercises significant control over the affairs of the venture or
entity.
(b) A taxpayer "exercises significant control over the
affairs of the venture or entity" if the taxpayer directly, indirectly,
constructively under section 1563(e) of the Internal Revenue Code, or
beneficially owns more than five per cent in the capital, profits, or value of
the business venture or business entity.
(11) The location where
the taxpayer married.
(12) The recitation of
residency or domicile in a will, trust, or other estate planning document of
the taxpayer.
(13) The location of the
taxpayer's friends, dependents as defined in section 152 of the Internal
Revenue Code, and family members other than his or her spouse, if not legally
separated from his or her spouse under a decree of divorce or separate
maintenance as provided in section 7703(a)(2) of the Internal Revenue
Code.
(14) The location of
educational institutions attended by the taxpayer's dependents as defined
in section 152 of the Internal Revenue Code, unless those dependents pay
tuition at that educational institution based on the residency of the taxpayer
in the state where the educational institution is located.
(15) The location of
trustees, executors, guardians, or other fiduciaries named in estate planning
documents of the taxpayer.
(B) The following factors may be
considered in determining an individual taxpayer's domicile under division
(C) or (D) of section 5747.24 of the Revised Code:
(1) The number of contact
periods the taxpayer has in this state.
(2) The taxpayer's
activities in tax years other than the tax year or years at issue.
(3) The failure of the
taxpayer to meet any of the requirements of division (B)(1) of section 5747.24
of the Revised Code.
(4) The jurisdiction in
which the taxpayer is registered to vote.
(5) Any other fact the
tax commissioner deems relevant, except those set forth in paragraph (A) of
this rule.
(C)
(1) An individual
taxpayer can support his or her claim of the number of contact periods in this
state by oral or written statements or by writings or recordings. The absence
of writings or recordings shall not prevent the individual from supporting his
or her claims of the number of contact periods and meeting the
individual's burden of proof, but such evidence shall be subject to review
for veracity and credibility for determining whether the individual has met the
burden of proof.
(2) The tax commissioner
can request that any statement offered by the individual be made under penalty
of perjury, and any such statement which the individual cannot or will not make
under penalty of perjury shall be given no weight and shall not be considered
by the tax commissioner as evidence which would otherwise allow the individual
to meet or help meet the individual's burden of proof.
(3) The types of
"writings or recordings" that an individual can submit to prove the
number of contact periods in this state include, but are not limited to, the
following:
(a) Receipts or financial statements that show the
taxpayer's location at a certain time.
(b) Personal diaries, calendars or expense reports for
business travel created contemporaneously with the events they
show.
(c) Transportation tickets or receipts, travel vouchers, or
travel logs.
(d) Payroll records generated by the taxpayer's
employer.
(e) Evidence of in-person use of club facilities or
memberships.
(f) Utility bills, statements, and notices related to a
specific location.
(g) Photographs and video recordings that show the
taxpayer's location at a certain time.
(h) Health care practitioner billing statements for
in-person services provided.
(i) School attendance records for in-person classes or
instruction.
(j) Minutes of meetings of any organization that show the
taxpayer's in-person attendance.
(k) Any public records that show the taxpayer's
location at a certain time.
(l) Armed services records, including miltary
orders.
(D) As used in this rule,"Internal
Revenue Code" has the same meaning and effective date as described in
division (A) of section 5701.11 of the Revised Code.
