Ohio: 1099 State Filing Requirements

The Ohio Department of Revenue mandates filing 1099 forms under the following conditions: 

Ohio State ID Format:
 

• 2 digits and a hyphen followed by 6 digits (Eg: 51-999999) 

• 2 digits and a hyphen followed by 6 digits (Eg: 52-999999) 

• 2 digits and a hyphen followed by 6 digits (Eg: 53-999999) 

• 2 digits and a hyphen followed by 6 digits (Eg: 54-999999)

• 2 digits and a hyphen followed by 6 digits (Eg: 55-999999)

Note: The state also accepts your federal EIN as a state ID
 

Required Forms

Ohio also requires the filing of the following 1099 forms: 

• 1099-R
• 1099-NEC
• 1099-MISC
• 1099-G

Filing Criteria and Requirements

1: If Ohio state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: February 02, 2026

2: If no Ohio state tax is withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: February 02, 2026

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