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?

Generally no, because we only require 1099 forms that reflect Ohio income tax withholding, such as forms 1099R, to be sent to us.  Issuers of 1099s are no longer required to send us paper copies of the 1099s. You are 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 1099s periodically when conducting compliance programs. 

If you elect to send your state 1099R information to us on magnetic media, you must comply using an approved electronic format. Issuers of 1099R forms must file this information with us electronically in an approved electronic format. See IRS Publication 1220 (Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically) for these requirements at www.irs.gov/pub/irs-pdf/p1220.pdf