The State of Ohio is requiring all employers, retirement system payers, and/or third-party administrators to upload their W-2/1099 information electronically through the OH|TAX eServices.  The Ohio Department of Taxation (ODT) follows the 1099-NEC layout required by the IRS 1220 publication.

Filing deadline for 1099-NEC is January 31, 2025.

File specs can be found here: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2024-2025 NYP Updates/2024 W2_1099/2024_1099NEC_Specs_V1.pdf

Known differences between the IRS TAP file and this State of Ohio txt submission file are as follows:

• the file format is txt and the file extension must be lowercase

• MISC and NEC records must be in their own files, they cannot be combined. Per page 13 of the spec: The Department of Taxation requests that only 1099-MISCs are included in the file submitted to Ohio. Make sure to provide clear error to the user if the Ohio Department of Taxation output file format is selected and both file types (MISC & NEC) are selected.

• Informational item only: file size limit is 50 MB, if larger than 5 MB the file must be zipped (we will create the txt file and the submitter will be responsible for zipping the file.)

• B Record (this section was taken care of on USASR-5518)

  • position 723-734, length of 12, is required for the ODT; amount field must be right justified and unused positions must be zero filled (page 29)

  • position 735-746, length of 12, is required of ODT; amount filed must be right justified and unused positions must be zero filled (page 30). This information is required for the Ohio Department of Taxation, if applicable. For State purposes: The Local Income Tax Withheld only applies to School District Income Tax.

There will be a new file output type in the UI named “Ohio Department of Taxation” that when selected will generate the txt format file. The UI changes for this were completed under .