Frequently Asked Questions

Frequently Asked Questions Tool

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on  the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Are employers required to send a copy of their W-2 forms to the State of Ohio?

Employers are no longer required to send us paper copies of federal forms W-2; however, you are still required to maintain these records for a period of four years from the due date.  If the information is not submitted electronically, the Ohio Department of Taxation may request W-2s periodically when conducting compliance programs. 

If you elect to send your state W-2 information to us on magnetic media, you must comply using an approved electronic format. Employers with 250 or more W-2 Copy A forms must file them electronically. Employers must use the EFW2 format. Electronic format information is also available on the department’s web site at tax.ohio.gov.

A fully completed Ohio form IT 3, Transmittal of Wage and Tax Statements must accompany all electronic media.  The Ohio form IT 3 is due by the last day of February or within 60 days after discontinuation of business, whichever occurs first.


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