What is an "unrelated employer"?

This is a tax question. I live in Indiana but recently started a job in Cincinnati, Ohio. I am trying to figure out if I even need to file an Ohio Income Tax Return at year end. This is information from Ohio Form IT 1040:

"Who Must File an Ohio Income Tax Return?

Every Ohio resident and every part-year resident (see page 10 of

these instructions for a discussion of “residency”) is subject to the Ohio

income tax. Every nonresident having Ohio-sourced income must also

fi le. Examples of Ohio-sourced income include the following:

 Wages earned in Ohio (see “Exception” below);

 Ohio lottery winnings;

 Income or gain from Ohio property;

 Income or gain from a sole proprietorship doing business in


 Income or gain from a pass-through entity doing business in


Exception: A full-year nonresident living in a border state does not

have to fi le if the nonresident’s only Ohio-sourced income is wages

received from an unrelated employer."

So the question comes to my mind "what is an unrelated employer"?

2 Answers

  • Favorite Answer

    It means that you are not employed by a family member.

    You'll have to check and see how OH defines a related individual. It could cover immediate family only (mother, father, sister, brother) or extend multiple generations in any direction.

  • tro
    Lv 7
    1 decade ago

    not to address your question but the point is, according to IRS, your tax home is where you work unless this is a short, temporary,less than a year assignment

    if this is a permanent position you file state return where you work and non resident/part time where you live

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