Client lived in PA 6 months, earned $18k, then moved to OH last 6 months, earned $18k. On OH state return the Exemption amount of $2400 is coming off $36k and thus taxing the balance at the full amount. Should it not be taking the exemption off just $18k? Am I not understanding OH correctly? I feel it should only tax at the income earned while a resident of OH, not the whole Federal amount. I can't figure this out. Any help appreciated.

Kevin