Do I need to file a non-resident Ohio return?

[alcrown]

 I am a resident of Oklahoma, and I received a W2G from Ohio, and federal, state, and local taxes were withheld. I perused faq's here, the Ohio tax website, and I did not see an answer that specifically pertained to this situation?

[Hal_Al · Accepted solution]

Yes, you have to file an OHio state return because you have OHio source income.  You do not have to file a City (local) return. You cannot get any local withholding refunded.

Who Must File an Ohio Income Tax Return?

 Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file.

 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.

Source: https://www.tax.ohio.gov/portals/0/forms/ohio_individual/individual/2018/PIT_IT1040_Booklet.pdf  (page 11)