Ohio: 1099 State Filing Requirements
5.9k views |Last modified 9/11/2024 6:53:22 AM EST | Added by TaxBandits Team

The State of Ohio mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The Ohio Department of Taxation requires the filing of Form 1099-R. If you operate a business in Ohio or have paid Ohio residents for their services, you must file Form 1099-R with the Ohio Department of Taxation. The department adheres to the 1099-R format specified by the IRS.

Required 1099 Forms

Ohio also requires the filing of the following 1099 forms: 

• 1099-R

Additional Requirements
Ohio requires the following Withholding Tax Reconciliation Form to be filed with your 1099-R:

• Form IT-3 (Transmittal of W-2 and 1099-R Statements) must be submitted along with Form 1099-R.

Note: TaxBandits do not support filing "Form IT-3" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline for filing Form 1099 and Form IT-3 with Ohio is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Ohio’s 1099 filing requirements, click here.