Ohio State W-2 Reporting Requirements

Does Ohio Require State W-2 Reporting?

Yes, Ohio does require state W-2 reporting even if there was no state tax withholding.

How Must Ohio State W-2 Reporting be Filed?

Ohio accepts e-filing only.

What are the Forms and Due Dates for Ohio State W-2 Reporting?

In addition to the Form W-2, Ohio requires Form IT-3Transmittal of Wage and Tax Statements to be filed.

Forms W-2 and IT-3 are due by January 31.

What are the W-2 penalties for Ohio?

The W-2 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 Filing Agency?

Ohio Department of Taxation
Rhodes State Office Tower
30 E. Broad Street
Columbus, OH 43215
Phone: (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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