Ohio 1099 Filing Requirements
The State of Ohio Mandates
1099 Filing!
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Ohio State Filing
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Ohio 1099 Reporting Requirements
The State of Ohio mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Ohio State Tax Withholding | If there is no Ohio State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0* | Follows Federal Threshold* |
| Due Date | January 31, 2024 | |
| Filing Method | Direct State Filing | |
| Additional Forms | Form IT-3 (Transmittal of W-2 and 1099-R Statements) | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Ohio requires the following Forms:
- Form 1099-R
- Form W-2 - Wages and Tax Statement. Learn more about Ohio W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does Ohio require 1099-R filing?
Yes, the Ohio Department requires the filing of Form 1099-R. If you are a payer operating a business in the State of Ohio or have paid Ohio residents for their services, you must file Form 1099-R with the Ohio Department of Taxation. The Ohio Department of Taxation follows the 1099-R layout required by the IRS.
Does Ohio have a specific payment threshold for Form 1099 filing?
No, Ohio does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099-R based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-R | $10 |
What types of 1099 forms does Ohio require?
Ohio requires the filing of Form 1099-R directly with the state only if there is state tax withholding:
Does Ohio require additional forms when filing 1099?
Yes, Ohio requires the following Withholding Tax Reconciliation Form along with your 1099-R.
- Form IT-3 (Transmittal of W-2 and 1099-R Statements) is a transmittal form that should be filed along with Form 1099-R.
When you efile 1099 with TaxBandits, you need to take care of Form IT-3.
When is Ohio 1099 due?
The filing deadline for Form 1099-R, Form IT-3 is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2023 tax year, the deadline for filing 1099-R with Ohio is January 31, 2024.
What are the requirements to file 1099 electronically with Ohio?
Payers are required to file 1099-R electronically with the State of Ohio if they submit 10 or more returns. Furthermore, it is recommended for payers who file fewer than 10 returns to opt for electronic filing for
faster processing.
What are the penalties for not filing or filing 1099 late with Ohio?
The State of Ohio imposes penalties under the following circumstances.
Form 1099 penalties for Ohio:
-
Late filing of Form 1099
$50 /month up to a maximum of $500 or 5%/month up to 50% of tax due
-
Late payment of state withholding taxes
Late payment of state withholding taxes 50% on the assessed tax due
-
Not filing tax returns
$50 /month up to a maximum of $500 or 5%/month up to 50% of tax due
Where to mail Ohio 1099 forms?
If you want to file paper copies of 1099-R, you must attach a copy of 1096 and Form IT-3 and mail it to the State of Ohio.
Ohio Department of Taxation
PO Box 182667
Columbus, OH 43218-2667
For more information, please visit the State website: https://tax.ohio.gov/
