It depends. He is an Ohio resident if that was his last permanent resident before his incarceration. Prison is considered a temporary absence that does not change your state of residence. The retirement income is taxed to Ohio and not Oklahoma. (His Australian citizenship does not come into play as he is a U.S. resident for tax purposes.)
{Edited 03/10/2018: 13:25 PST}
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
