https://en.wikipedia.org/wiki/Domicile_(law)
The tax department ruled that your husband has domicile in Ohio, even when he lives outside of the state. Domicile is the prerequisit to be taxed.
See: http://www.tax.ohio.gov/ohio_individual/individual/information_releases/it200708.aspx "Who is a resident".
1. General Principal
Domicile is " it’s the place to which you intend to return and make your home indefinitely. You can have more than one residence, but only one domicile." http://www.nolo.com/legal-encyclopedia/what-is-your-domicile.html
To reach that conclusion, I see your statement:
2014年4月報2013年的稅時，當時想著老公就要搬來，而且
So here you admitted your husband is planning to make OH his permanent home, at least when you file tax in 2014. So the tax department was correct.
2. What to do with 2015.
Ohio Law on Domicile for Tax Purpose.
http://codes.ohio.gov/orc/5747.24
(1) Except as provided in division (B)(2) of this section, an individual who during a taxable year has no more than two hundred twelve contact periods in this state, which need not be consecutive, and who during the entire taxable year has at least one abode outside this state, is presumed to be not domiciled in this state during the taxable year if, on or before the fifteenth day of the fourth month following the close of the taxable year, the individual files with the tax commissioner, on the form prescribed by the commissioner, a statement from the individual verifying that the individual was not domiciled in this state under this division during the taxable year. In the statement, the individual shall verify both of the following:
(a) During the entire taxable year, the individual was not domiciled in this state;
(b) During the entire taxable year, the individual had at least one abode outside this state. The individual shall specify in the statement the location of each such abode outside this state.
Your husband should be presumed not domiciled in OH if he filed the form.
