Ohio Revises W-2/1099 Reporting Requirements for Tax Year 2021

Jesse Rooney
December 6, 2021

Ohio has announced a series of revised requirements for reporting W-2s and 1099s to the state for tax year 2021, reporting in 2022.
All filers issuing 10 or more Forms W-2 and/or 1099-R will now be required to remit those forms using the Ohio Business Gateway. Previously, the electronic filing threshold for Forms W-2 and 1099-R was 250 or more.
A new electronic specification will be provided for Form W-2, but Ohio will continue to accept filing in the EFW2 format. The new electronic specification has not yet been published but will use a comma-separated value format. Publication is expected later in 2021.
Forms W-2 and 1099-R will be due to Ohio by March 2, 2022 for tax year 2021. This extension will permit Ohio to update its Business Gateway to accommodate filing.
Note that Forms 1099-MISC and 1099-NEC will not be included in the filing extension to March nor will Ohio permit electronic filing of these forms. As in prior years, filing of these forms will be permitted either by paper or by email.
To review Ohio’s announcement regarding these changes, please follow this link.

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Jesse Rooney

Jesse Rooney is regulatory counsel for Sovos. His research focuses on tax information reporting. He is a member of the Massachusetts bar.
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