1099-R

No.

It looks like there was a mistake in the preparation of the 1099-Rs forms.

Was there any entry in box 14 (i.e., tax withheld) on the form with the OH in box 15? If no, then just don't enter the 1099-R with the OH on it. I am assuming that everything is the same on the two 1099-R forms.

However, if indeed there was a box 14 entry on the OK form, this means that the pension administrator has withheld tax money and sent it to the state of Ohio. The only way for you to get it back is to file a non-resident return and claim no Ohio income.

I would contact the pension administrator and ask about these two forms. They might tell you, "Oh, just tear up the Ohio one", which solves your problem. Or they may tell you something else, like "We need to issue a corrected 1099-R". Who knows what they will say, but you might as well find out. Anything to avoid filing an unnecessary state return (the state of Ohio will thank you, too).