TaxBandits Knowledge Base

Ohio: 1099 State Filing Requirements

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

Ohio State ID Format:

• 8 digits and must begin with a 5 (Eg: 59 999999)

Required Forms

Ohio also requires the filing of the following 1099 forms: 

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

Filing Criteria and Requirements

Criteria 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: Form IT-3

  • TaxBandits doesn't support filing Form IT-3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Ohio state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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