You should ALWAYS #import other classes in your .m file.
If they happen to also be members of your class, you can forward declare them (by using the @class directive) in your .h file.
The reason for doing this is because when you #import a .h file, you only want to import declarations, not definitions. By using @class and only #importing in .m files, you are a) reducing overhead and b) makes for cleaner code.
Another reason you should do it this way was pointed out by Matt Gallagher:
The reasoning behind forward declarations in header files is that it avoids unnecessary dependencies. i.e. Imagine B.h forward declares A and B.m imports A.h. Then imagine C.m, D.m, E.m and F.m import B.h. After all this is done, A.h changes. Since A is only forward declared in B.h, only B.m needs to rebuild. Without forward declarations, C.m, D.m, E.m and F.m would all need to be rebuild if A changes
Example:
.h file:
@class BarClass;
@interface FooClass : NSObject
...
@end
.m file
#import "BarClass.h"
@implementation FooClass
...
@end