Ohio Tax Year 2026

Ohio 1099-NEC Filing Requirements, Tax Year 2026

What Ohio requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified April 29, 2026
Ohio does not require state-level 1099 filing.
No state income tax reporting is collected for these forms - federal IRS filing is sufficient.
Filing method No state filing Ohio does not collect 1099-NEC.
Deadline N/A No state filing required.
Format accepted N/A No state submission required.
Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Ohio does not require a separate state filing of 1099-NEC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Ohio requires direct upload of 1099-NEC only when Ohio individual income tax or Ohio school district income tax was withheld from the contractor's pay. With no Ohio withholding, no Ohio filing is required. Ohio does not honor the IRS Combined Federal/State Filing Program as a substitute (state code 39 is recognized federally, but ODT explicitly rejects CF/SF data as sufficient).

Deadlines and extensions

Filing deadline
N/A
Ohio does not require 1099-NEC to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-NEC is not required to be filed with Ohio, there is no state extension process.

Accepted format

No state filing is required for 1099-NEC in Ohio, so no state-specific format applies.

Registration

Registration required: Yes

An Ohio employer withholding account (registered through OH|TAX eServices using FEIN, legal name, and email) is required before uploading 1099 information. Bulk filers must additionally hold a federal Electronic Transmitter Identification Number (ETIN) and register as an Ohio bulk filer.

Late-filing penalties

Ohio penalty overview

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.

Frequently asked questions

Does Ohio require filing of 1099-NEC for tax year 2026?

No. Ohio does not require a separate state filing of 1099-NEC for tax year 2026.

Does Ohio participate in the CF/SF program?

Listed only. Ohio appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Ohio 1099-NEC filing deadline for tax year 2026?

1099-NEC is not required to be filed with Ohio, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Ohio accept for 1099-NEC?

Ohio does not require 1099-NEC to be filed, so there is no state-specific format.

Do I need to file 1099-NEC with Ohio if I also filed federally?

No separate state filing is required for 1099-NEC in Ohio; federal filing is sufficient.

What happens if I miss the Ohio 1099-NEC deadline?

**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). See the full penalty details below for the complete schedule.

How do I register to file with Ohio?

An Ohio employer withholding account (registered through OH|TAX eServices using FEIN, legal name, and email) is required before uploading 1099 information. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“Files must contain 1099-NEC information for each recipient from whom you withheld Ohio individual income tax or Ohio school district income tax during the reported year. The 1099-NEC information is not required to be submitted to the Department if NO Ohio individual income tax or Ohio school district tax was withheld from their income”
Apr 23, 2026 https://tax.ohio.gov/business/employer-withholding
“Files must contain 1099-NEC information for each recipient from whom you withheld Ohio individual income tax or Ohio school district income tax during the reported year. The 1099-NEC information is not required to be submitted to the Department if NO Ohio individual income tax or Ohio school district tax was withheld from their income.”
Apr 25, 2026 https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/2025_1099NEC_Specs_V1.pdf
“The due date to file 1099-NECs is February 2, 2026.”
Apr 25, 2026 https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/2025_1099NEC_Specs_V1.pdf

Additional 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.

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