The Ohio Department of Taxation has released updated electronic filing specifications for tax year 2025 covering Forms 1099-R, 1099-NEC, and 1099-MISC. All specifications follow the IRS Publication 1220 layout and share a February 2, 2026 filing deadline.
The specifications include changes to the reporting thresholds for Forms 1099-NEC and 1099-MISC. Ohio now only requires reporting of Form 1099-NEC and Form 1099-MISC when Ohio individual income tax or school district tax was withheld from recipients’ income. Reporting is no longer required for Ohio residents that did not have Ohio individual income tax or school district tax withheld from their income.
Ohio’s tax year 2025 1099-NEC Upload Specifications can be found here.
Ohio’s tax year 2025 1099-R Upload Specifications can be found here.
Ohio’s tax year 2025 1099-MISC Upload Specifications can be found here.
