I disagree with your CPA (I'm not a CPA). That's like saying an IRA with a bank in NY requires you to file a NY return when take a distribution. But, it may be because the estate (not the IRA itself) is an OH entity. That's beyond my pay grade, but I wouldn't file an OH return in that situation.
From the Ohio insturctions:
Examples of Ohio sourced income include the following:
● Wages or other compensation earned in
Ohio (see "Exception" below);
● Ohio lottery winnings;
● Ohio casino gaming winnings;
● Income or gain from Ohio property;
● Income or gain from a sole proprietorship
doing business in Ohio;
● Income or gain from a pass-through entity
doing business in Ohio.
