The rules
| Forms filed with the state | 1099-R, 1099-NEC and 1099-MISC (Ohio publishes upload specifications for these three). Other 1099 types are not accepted. |
| Who must file | Payers, retirement system payers and third-party administrators with Ohio withholding. State page does not explicitly state a withholding-only condition; secondary sources say filing is triggered only when Ohio tax was withheld. |
| Due date | January 31 (state page still cites January 31, 2025 for TY2024). |
| How | Electronic only via OH|TAX eServices “Upload Income Statement” in IRS Pub 1220 format; manual entry/EFW2 not available for 1099s. Upload auto-generates Form IT 3 (no paper IT 3 needed). |
| State 1099-K threshold | None; Ohio does not accept 1099-K uploads. |
| Nonresident withholding | None on nonresident independent contractors; pass-through entity withholding only. No state backup-withholding rule. |
- Ohio states explicitly: participating in CF/SF does not satisfy Ohio’s filing requirement.
- Withholding-only condition not confirmed on the state site as of September 2026.
Questions people ask about Ohio
Do I have to file 1099s directly with Ohio?
Yes, when Ohio tax was withheld on the payment. Without withholding there is no Ohio 1099 filing. Payers, retirement system payers and third-party administrators with Ohio withholding. State page does not explicitly state a withholding-only condition; secondary sources say filing is triggered only when Ohio tax was withheld.
Which 1099 forms does Ohio require?
1099-R, 1099-NEC and 1099-MISC (Ohio publishes upload specifications for these three). Other 1099 types are not accepted.
When are 1099s due in Ohio?
January 31 (state page still cites January 31, 2025 for TY2024).
How do I file 1099s with Ohio?
Electronic only via OH|TAX eServices “Upload Income Statement” in IRS Pub 1220 format; manual entry/EFW2 not available for 1099s. Upload auto-generates Form IT 3 (no paper IT 3 needed).
Does Ohio have its own 1099-K threshold?
None; Ohio does not accept 1099-K uploads.
Does Ohio require withholding on payments to nonresident contractors?
None on nonresident independent contractors; pass-through entity withholding only. No state backup-withholding rule.
Verified September 24, 2026 against https://tax.ohio.gov/business/ohio-business-taxes/employer-withholding/w2-information-page…. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Ohio who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.