Ohio
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-OID 1099-PATR 5498 | File data through the IRS Combined Federal/State Program. No additional filings required if participating in the IRS Combined Federal/State Program. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
1099-MISC 1099-NEC | File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
1099-R | Direct filing required of forms that are reportable to the IRS. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Ohio. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
Filing Due Date
Last day of January (For TY 2021 – Provided Filing Extension till March 2, 2022)Filing Method
Upload via Ohio Business GatewayElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesState Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
You'll need to mark the
Independent Contractor
checkbox on the recipient record(s).Form | Filing Requirements |
|---|---|
1099-MISC1099-NEC | Form must exist with Ohio as the taxable state. |
Filing Due Date:
Within 20 days from the date of hire or re-employment (Employers reporting electronically may transmit twice monthly, not less than twelve days nor more than sixteen days apart)Filing Method:
Electronic UploadElectronic Filing URL:
Supporting Documentation
: Additional Information
Ohio has local filing requirements in addition to annual state filing requirements. See the Supported Locality and City Filings guide for details.State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | Form must exist with Ohio as the taxable state. |
Filing Due Date
Within 20 days from the date of hire or re-employment (Employers reporting electronically may transmit twice monthly, not less than twelve days nor more than sixteen days apart)Filing Method
Electronic UploadElectronic Filing URL
Supporting Documentation