Do I have to file multiple state returns if I moved halfway through the year, but did not work in both states?

[sonjarebecca5]

I worked in WV for the first half of the year, then when my contract ended, I moved to OH, but did not work or receive income for the second half of the year.

[IreneS · Accepted solution]

No.  According to the OH Department of Taxation: 

You do not have to file an Ohio income tax return if:

• Your Ohio adjusted gross income (line 3) is less than or equal to $0.
• The total of your senior citizen credit, lump sum distribution credit and joint filing credit (Ohio Schedule of Credits, lines 4, 5 and 12) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax. 
• your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no Ohio Schedule A adjustments.

NOTE: IF your federal adjusted gross income is greater than $13,200, the Department recommends
that you file an Ohio IT 1040 or IT 10, even if you do not owe any tax, to avoid delinquency billings.

[Hal_Al]

Yes, technically.

Your "Ohio adjusted gross income" (line 3) includes the income earned in WV. 

You will owe no tax, so you could probably skip filing an OH return.

Ohio does a convoluted tax calculation for non-residents/part year residents. It calculates tax on total income, then it calculates a non resident/part year resident credit, which it subtracts from the tax it calculated on the total income. The credit is calculated as your non-Ohio income divided by Total adjusted Income multiplied by the total tax.  Since your actual Ohio  income is zero, your credit will be 100%.