Ohio W-2 & IT-3 Filing Requirements
for 2024
The State of Ohio Mandates W-2 Filing!
Simplify Your Ohio W-2 E-Filing with TaxBandits!
-
You can e-file your W-2 with both Federal
and State. - Distribute recipient copies via Postal Mail and Secure Online Access.
E-file your Ohio W-2 at just $0.70/Form
Ohio W2 Reporting Requirements
The State of Ohio mandates filing Form W2 with the state agency under the following conditions:
| Scenarios | Scenario 1 | Scenario 2 |
|---|---|---|
| Withholding Conditions | If there is any Ohio State Tax Withholding | If there is no Ohio State Tax Withholding |
| Filing Method | Direct State Filing | |
| Additional Forms | Form IT-3 -Transmittal of Wage and Tax Statements | Not Required |
| Due Date | January 31, 2025 | |
The State of Ohio requires the following Forms:
- Form W-2: Wage and Tax Statement
-
Form 1099: (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G)
Learn more about Ohio 1099 State Filing Requirements. - Form IT-3: Transmittal of Wage and Tax Statements.
TaxBandits supports Form W-2 and 1099 filing with both the Federal and State.
Frequently Asked Questions
Does Ohio require W-2 filing?
Yes, the Ohio Department of Taxation mandates employers to file Form W-2 for each employee from whom they withheld Ohio individual income tax during the reported year.
It is applicable for employees who are Ohio residents or performed their work in Ohio but did not have individual income tax withholding from their income.
Does Ohio require any additional forms to be submitted while filing W-2?
Yes, the Ohio Department of Taxation requires additional forms to be submitted depending upon the type of filing of Form W-2.
If you are filing electronically, you are only required to submit Form W-2 using the W-2 Upload Feature on the Ohio Business Gateway. The paper Form IT-3, Transmittal of W-2 Statements, is not required.
When you E-file with TaxBandits, we prepare and transmit forms to the state.
However, if you choose not to use the W-2 Upload Feature, you must file the paper IT-3 without the
corresponding W-2s.
Please note that the Ohio Department of Taxation may still request W-2 information to be submitted via Ohio Business Gateway W-2 Upload Feature when conducting compliance programs.
What are the special fields required when filing a Form W-2 with Ohio?
When e-filing Form W-2 for Ohio, the state requires School district number (4 digits) if there is school income tax withheld.
What is the deadline to file W-2 with Ohio?
For the tax year 2024, the deadline to file Ohio Form W-2 with the Ohio Department of Taxation is on January 31.
The Ohio IT-3 must be filed by January 31st or within 60 days after the business is closed.
Note: If the due date falls on a weekend or federal holiday, the next weekday is the deadline.
Can I electronically file W-2 with Ohio?
Yes, the Ohio Department of Taxation supports the electronic filing of Form W-2s. Here are the filing instructions of Form W-2:
- If an employer is filing 250 or more W-2s, they must file electronically through the W-2 Upload Feature on the Ohio Business Gateway.
- If an employer is filing less than 250 forms, the employer is encouraged to file Form W-2 electronically even though it’s not mandatory. Only paper file the IT-3, the transmittal of W-2 form.
- The Ohio Department of Taxation may still request W-2 information to be submitted via Ohio Business Gateway W-2 Upload Feature when conducting compliance programs.
At TaxBandits, we support the e-filing of W-2 with both Federal and with your State. Whether you want to file W-2s for 10 or more employees, we have solutions for businesses of all sizes.
What are the penalties for late filing of W-2 with Ohio?
For the year 2024, the Ohio Department of Taxation has defined penalties based on when you file, delay in tax deposits, and incorrect filing.
Late filing of W-2
- When you file W-2 after the due date, the penalty is $50 per month up to a maximum of $500 or 5% of your unpaid tax per month to a maximum of 50% of the tax due.
Late payment of taxes
- If you do not pay the tax deducted or withheld from the employee’s compensation on time, a penalty of 50% of the tax due may be levied, unless you prove there was a reasonable cause and not wilful neglect.
- Meanwhile, interest will accrue on the unpaid tax at the rate provided under the Ohio Revised Code.
Note: If you fail to file W-2 and do not pay the taxes on time, you will be subject to both penalties above.
Not filing when required
- When you don’t file your return or IT-3, the transmittal of W-2 statement, the penalty is $50 per month up to $500 or 5% of your unpaid tax per month to a maximum of 50% of the tax due.
Learn more about Form W-2 penalties.
Can I file the correction form W-2c with the State of Ohio?
Yes! You can review and make corrections to the transmitted W-2 forms with the Ohio Department of Taxation using the Ohio Business Gateway or paper filing.
If you want to paper file W-2 corrections for the State of Ohio, submit the corrected Forms W-2C to the
following address:
PO Box 182667,
Columbus, OH 43218-2667
Currently, TaxBandits doesn’t support the correction of Form W-2 with the state of Ohio. It is the employer’s responsibility to file an error-free W-2 file before the deadline.
Where do I mail W-2 forms when filing with the State of Ohio?
Every employer who files less than 250 W-2s and chooses not to use the W-2 Upload Feature should mail the paper IT-3 without the corresponding W-2s.
Mailing of Form IT 3, If you are using the U.S. Postal Service:
PO Box 182667,
Columbus, OH 43218-2667
4485 Northland Ridge Blvd,
Columbus, OH 43229-6596
If you’re looking for an IRS-authorized e-file provider, check out TaxBandits! We support the W2 filing with the SSA and states.
Get started with TaxBandits today and stay compliant with the State of Ohio! Start Filing Now
