See Section II:https://d2l2jhoszs7d12.cloudfront.net/state/Ohio/Ohio%20Department%20of%20Taxation/httpwww.tax.ohio.govForms.aspx/Individual%20Income%20Tax/PIT_L...
Section C does not state an individual must be 65 or older:"(C) A taxpayer who received a lump-sum distribution from a pension, retirement, or profit-sharing pl...
