Final Ohio Tax Reg on Nonresident Married Filing Jointly

The Ohio Dept. of Taxation released a final regulation, Ohio Admin. Code Section 5703-7-18.  This regulation addresses the situation where a married couple files jointly for federal income tax purposes, but for Ohio income tax purposes one spouse is a nonresident. This rule is now final and effective.  Ohio Dept. of Taxation Information Release IT 2006-04, "Personal Income Tax: Nonresident Married Filing Jointly".