Ohio 1099 filing requirements (2026)
Ohio generally requires state 1099 filing only when you withheld Ohio income tax from the payment. Those forms are due January 31 (TY2025 forms were due February 2, 2026 because Jan 31 fell on a weekend). Otherwise the federal filing is generally enough.
| 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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