Ohio 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
No state filing | N/A | View detail → |
|
1099-NEC
Nonemployee compensation
|
No state filing | N/A | View detail → |
General notes
Ohio requires direct filing of 1099 information returns only when Ohio individual income tax or Ohio school district income tax was withheld from the recipient (with one exception: 1099-R must be filed for any Ohio resident, even without withholding). Filing is done electronically through OH|TAX eServices using the IRS Publication 1220 layout, and the Upload Income Statement feature generates the Ohio IT 3 transmittal automatically — no paper IT 3 is required. Participating in the IRS Combined Federal/State Filing (CF/SF) Program does NOT satisfy Ohio's filing requirement (ODT explicitly states this on the W-2/1099 information page). The due date for tax year 2025 filings is February 2, 2026 (the next business day after the statutory January 31 deadline).
Note: Ohio has municipal income taxes administered separately by RITA, CCA, and individual cities — those are out of scope for this rubric and are not handled through ODT's IT 3 / OH|TAX upload.
Penalties
Failure-to-file penalty (employer withholding return / IT 941): the greater of $50 per month up to $500, or 5% per month up to 50% of the tax (ODT Employer Withholding page).
Failure-to-pay penalty: 10% of the delinquent payment plus double the applicable interest.
Withheld-but-not-remitted: 50% of the delinquent payment plus double the applicable interest.
Ohio relies on these withholding-return penalties rather than a separate per-statement 1099 penalty; mis-filing 1099s flows through to the IT 941 reconciliation.