Qualifying income includes any portion of your Ohio adjusted gross income that is subject to tax by another state as well as Ohio. The credit is to combat any double-taxation (taxation by Ohio and by the other state). If the income in question will be taxed by Ohio, but has not been (or will not be) taxed by another state, then you are not entitled to this credit.

If you earned wages, salaries, tips, or commissions in Indiana, Kentucky, West Virginia, Michigan, or Pennsylvania, do NOT include it here. This income is not taxed, so it doesn't qualify for the credit.