Frequently Asked Questions

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 we required to send a copy of our 1099 forms to the State of Ohio?

We only require 1099 forms that reflect Ohio income tax withholding, such as forms 1099R, to be sent to us.

As found in the instructions for the Ohio IT 3, issuers of the 1099s are no longer required to send us paper copies of the 1099s. Employers with 250 or more 1099R forms must submit this information to us on magnetic media. Please refer to the Ohio IT 3 instructions for additional details.

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