Ohio W-2 & IT-3 Filing Requirements

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Ohio State Filing


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Ohio State W-2 Filing Requirements

  • The Form W-2, Wage and Tax Statement should be filed with the State of Ohio.
  • The State of Ohio also mandates the filing of Form IT-3, Transmittal of Wage and Tax Statements.
March 02, 2023

The Ohio Form W-2 filing deadline is
March 02, 2023

March 02, 2023

The Ohio Form IT-3 filing deadline is
January 31, 2023

TaxBandits is here to help you with both Federal and State filing of Form W-2.

Q. Does Ohio mandate W-2 filing?

A. 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.

Q. Does Ohio require any additional forms to be submitted while filing W-2?

A. 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.

Q. What are the special fields required when filing a Form W-2 with Ohio?

A. When e-filing Form W-2 for Ohio, the state requires School district number (4 digits) if there is school income tax withheld

Q. What is the deadline to file W-2 with Ohio?

A. For the tax year 2022, the deadline to file Ohio Form W-2 with the Ohio Department of Taxation has been extended from January 31 to March 02.

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.

Q. Can I electronically file W-2 with Ohio?

A. 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 Federally and with your State. Whether you want to file W-2s for 10 or 1000 employees, we have solutions for businesses of all sizes.

Q. What are the penalties for late filing of W-2 with Ohio?

A. For the year 2022, 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 Form W-2 after the due date of March 02, 2023, 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.

Q. Can I file the correction form W-2c with the State of Ohio?

A. 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:

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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.

Q. Where do I mail W-2 forms when filing with the State of Ohio?

A. 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:

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