Skip to main content
2025 State filing books
Search
Search Tax Information Reporting Support Help and Support.

This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Ohio

Ohio

State Annual Filings

Form
Filing Requirements
Corrections
1099-B
1099-DIV
1099-G
1099-INT
1099-K
1099-OID
1099-PATR
5498
File data through the IRS Combined Federal/State Program. No additional filings required if participating in the IRS Combined Federal/State Program.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
1099-MISC
1099-NEC
File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
1099-R
Direct filing required of forms that are reportable to the IRS.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
W-2
Direct filing required of all W-2s that have dollars to report where the taxable state is Ohio.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
Filing Due Date
 Last day of January (For TY 2021 – Provided Filing Extension till March 2, 2022)
Filing Method
 Upload via Ohio Business Gateway
Electronic Filing URL
 https://gateway.ohio.gov
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 Yes
Additional Information
 Ohio has local filing requirements in addition to annual state filing requirements. See the Supported Locality and City Filings guide for details.

State Periodic Filings

Independent Contractor Reporting
For the recipient, select the
Independent Contractor
 check box under the
Miscellaneous
 section.
For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
 section.
note
You'll need to mark the
Independent Contractor
 checkbox on the recipient records.
Form
Filing Requirements
1099-MISC
1099-NEC
Form must exist with Ohio as the taxable state.
Filing Due Date:
 Within 20 days from the date of hire or re-employment (Employers reporting electronically may transmit twice monthly, not less than twelve days nor more than sixteen days apart)
Filing Method:
 Electronic Upload
Supporting Documentation