I live in California and have a rental out in Ohio. Both this year and last the property has  created a tax loss. Last year I payed an accountant to do my taxes but this year I decided to do them myself. The accountant charged me extra for filing in Ohio. Having just filled out the Ohio tax form on my own I noticed in the instructions that you don't even have to file if your exemption amount is the same as or greater than your Ohio adjusted gross income. Based on my interpretation of the form, if you aren't making money in Ohio your exemption amount will always be the same or higher than your Ohio income (i.e. if you aren't making money in Ohio, you don't have to file in Ohio).  

Was the accountant just charging me for unnecessary work or is there a reason to file if you don't have to? I've already filled out this year's forms so it would be no trouble for me to send them in at this point. Should I do that?