Your son is considered an Ohio resident even though he goes to school in Florida. When filling out the personal information section, your son will indicate that he made money in another state - Florida.
Enter the W-2 forms for the two part time jobs as they were issued in the Wages and Income section.
Florida does not have a personal income tax so your son does not need to complete a state tax return for Florida. His earnings in Florida should not affect his Ohio state tax return.
