The Ohio Department of Taxation recently announced that Form 1099-NEC is required if the form reports Ohio state withholding. Reporting must be done by scanning paper copies and submitting them via e-mail to the Department of Taxation at IncomeStatementsEWT@tax.state.oh.us with the proper identification because the current electronic filing system is not capable of processing electronically formatted 1099-NEC files for tax year 2020.
Ohio does not have an explicit requirement for state ID information when submitting information returns. However, considering the process used to file these information returns, taxpayers must provide the proper information to ensure the records submitted are properly identified.
To review the current guidance regarding 1099-NEC reporting, click here to visit the Ohio Department of Taxation’s website.