Ohio State 1099 Tax Filing

Does Ohio require state 1099 tax filing?

Yes, Ohio requires reporting of forms with state income tax withholding to be filed with the Ohio Department of Taxation.

Which forms does Ohio require?

The Ohio Department of Taxation only accepts Form 1099-R.

In addition to Forms 1099, Ohio requires Form IT-3Transmittal of Wage and Tax Statements, to be filed when paper filing.

How must Forms 1099 be filed with Ohio ?

Ohio accepts both paper filing and e-filing. However, if filing 50 or more forms 1099, then filing electronically is required.

Does Ohio participate in Combined Federal/State Filing?

Yes, Ohio participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Ohio Department of Taxation and you will not have to do so yourself.

Form 1099-NEC must be filed directly with the state of Ohio via paper filing, regardless of participation in the CF/SF program.

What are the deadlines for Ohio 1099 Reporting?

Traditionally, the filing deadlines for Ohio are as follows:

  • Form IT-3 – January 31st
  • Forms 1099-R – March 2nd

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Ohio?

The 1099 penalties for Ohio are as follows:

  • Late filing: Penalty is the greater of $50 per month, up to a maximum of $500, or 5% per month, up to a maximum of 50% of tax due.
  • Late Payment: Penalty of 50% of tax due, plus interest.
  • Both penalties may apply

See the Ohio Employer Withholding Tax Guidelines for more information.

What is the responsible state agency?

Ohio Department of Taxation
Rhodes State Office Tower
30 E. Broad Street
Columbus, OH 43215
(888) 405-4039

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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