Hal_Al
Level 15

State tax filing

Yes.

As you may conclude from the other answer, the Ohio filing requirement is wishy washy. The simple answer is he does not need to file a state return if his total income  was less than $10,850. Otherwise, he needs to file, even though the income was earned out of state.. Ohio will give him a credit, or partial credit, for any tax paid to Illinois.

If he is your dependent, he must file a city return for the city you live in. Even if he isn't your dependent, he must file a city return for the city of his permanent residence. There is no minimum income filing requirement for most Ohio cities, although some (most) exempt people under 18.