Table of Contents

1099 E-Filing: Ohio

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31

E-filing threshold

10 or more

Filing options

Electronic Filing

Forms to file

State requires 1099-R.

1099-MISCs and/or 1099-NECs contain Ohio withholding, complete and mail the paper Ohio IT 3 with copies of the paper 1099 MISC and or 1099 NEC to the address printed onthe form.

The Ohio IT 3 is available on the Department’s website and searchable under “Forms.” If the 1099-MISCor 1099-NEC have no Ohio withholding, you are not required to submit them to the Ohio Department ofTaxation at this time.

Transmittal form

The Ohio Business Gateway W-2/1099 Upload feature creates an IT 3 from the 1099-R information submitted.

Required file name

Any name with “.txt” at the end

E-filing website

Ohio Business Gateway 


Ohio Department of Taxation

(888) 405-4039


Submitting files

Submitters attempting to correct previously submitted 1099 files should contact the agency via for guidance. 

Currently, the Department only accepts 1099-Rs filed through the W-2/1099 Upload on the Ohio Business Gateway.  However, the Department requires an IT 3 with the accompanying 1099-NEC and 1099- MISC statements that contain Ohio withholding.

All employers and retirement system payers that issue 10 or more W-2/1099-Rs will be required to upload their W-2/1099-R information electronically through the Ohio Business Gateway. 

Upload the 1099-R information using the link and instructions below.

1. Log into the appropriate Ohio Business Gateway account.

2. Select the W-2/1099 Upload feature located in the Employer Withholding service area.

3. Select the “Upload a New File” button.

4. Select the “Type of Income Statement” from the dropdown menu.

5. Review and update the default email address; an email will be sent to this address after the file is submitted.

6. Browse your computer for the 1099-R file to be uploaded.

7. Once the 1099-R file is selected, submit the file.

8. When the 1099-R file is processed, you will be notified via email whether the 1099-R file was successfully uploaded.

9. If the 1099-R file is not successfully uploaded, log back into the Ohio Business Gateway. Using the W-2/1099 Upload feature, select the “W-2/1099 Upload File History” and review the file that was not successfully uploaded. Correct the 1099-R file and resubmit following steps 3-7.

How did we do?