Ohio to Require 1099-NEC Reporting for TY 2020

Paul Ogawa
February 18, 2021

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.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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