Enterprise
Individual & Small Business
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 (TY2025 forms were due February 2, 2026 because Jan 31 fell on a weekend) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://tax.ohio.gov/OHTAX |
How does Ohio treat the new $2,000 federal threshold?
Ohio sets no state dollar threshold; filing is triggered only by Ohio withholding. The ODT 1099-NEC Upload Specifications (TY2025, rev. Nov 2025) say files must contain 1099-NEC information for each recipient from whom Ohio individual income tax or Ohio school district income tax was withheld, and that 'The 1099-NEC information is not required to be submitted to the Department if NO Ohio individual income tax or Ohio school district tax was withheld'. ODT has not published OBBBA-specific guidance.
What if you withheld Ohio income tax?
1099-NEC/1099-MISC reporting Ohio or school district withholding must be uploaded electronically via OH|TAX eServices ('Upload Income Statement', IRS Pub 1220 layout, .txt only). The upload generates the IT 3, so no paper IT 3 is needed. IT 941 and SD 141 annual reconciliations are due January 31, and total withholding must equal the W-2s/1099s submitted. ODT states: 'Participating in the Combined Federal/State Filing (CF/SF) does not satisfy Ohio's filing requirement.'
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Ohio's rules apply.
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