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As other have said, she files a resident OH return and pays OH income tax on all her income.  OH gives her a credit or partial credit for any tax paid to another state (VA) or DC.

 

The question of whether she needs to file a DC return is not clear, to me. I was under the impression that DC is "reciprocal" with all other states (Reference:https://www.thebalancemoney.com/state-with-reciprocal-agreements-3193329) .  As a non-resident, she files form D-4A with her employer to keep them from withholding DC income tax.  If DC tax was withheld, she can file a DC return for a refund. 

 

D-4A form:  https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2018%20D-4A.pdf