All employers and retirement system payers that issue 10 or more W-2/1099-Rs are required to upload their W-2/1099-R information electronically through the Ohio Business Gateway. Payroll providers and employers that meet the electronic filing requirement must submit forms to the agency using one of the following methods. The W-2/1099-R due date is January 31, 2023.

(Note: Those employers who issue less than 10 W-2s that choose not to file their W-2 information using one of the electronic methods will be required to file a paper version of the IT 3 AND attach a copy of the W-2s that were issued to their employees).

Simplified W2 Method

The Department has created a new electronic W-2 filing method, called the Simplified W-2 Upload format, which utilizes a CSV (comma-separated values) file format to create a W-2 file to electronically submit to the Department using the W-2/1099 Upload feature on the Ohio Business Gateway (Gateway). The Department has three different ways for payroll providers and employers to create a CSV file for the new Simplified W-2 format as described below.

1. Utilize the easy entry option contained in the Simplified W-2 spreadsheet (See Easy Entry specification link below)

2.  Manually enter W-2 information using the Simplified W-2 spreadsheet (See Manual Entry specification link below), OR

3. Create their own CSV file by following the specification document.  (See Create CSV specification link below)

• 2021 Simplified W-2 Method Specifications (Easy Entry) 
• 2021 Simplified W-2 Method Specifications (Manual Entry)
• 2021 Simplified W-2 Method Specifications (Create CSV)
• 2021 Simplified W-2 Field Descriptions and Error Messages
• 2021 Simplified W-2 Tutorial
• 2021 Simplified W-2 Method Spreadsheet
• Simplified W-2 Method Frequently Asked Questions

EFW2 (Specifications for Filing W-2 Forms Electronically)

The Ohio Department of Taxation (ODT) follows the EFW2 layout required by the Social Security Administration (with certain modifications outlined in the specifications document below) for the federal W-2 to create a file to electronically submit to the Department using the W-2/1099 Upload feature on Gateway.  This format has been utilized by the Department since tax year 2019 filed in January 2020.

• 2022 EFW2 Upload Specifications
• EFW2 Common Submission Errors
• EFW2 Error Codes and Descriptions
• EFW2 Tutorial
• EFW2 Upload Frequently Asked Questions

1099-R

The Department follows the 1099-R layout required by the Internal Revenue Service in Publication 1220 to create a file to electronically submit to the Department using the W-2/1099 Upload feature on Gateway.  This format has been utilized by the Department since tax year 2020 filed in January 2021.

• 2022 1099R Upload Specifications
• 1099R Submission Error Descriptions
• 1099R Common Errors
• 1099 Upload Frequently Asked Questions

Resources

• 2022 Webinar Q&A
• PowerPoint from W-2/1099 webinar held January 12, 2022
• Video of W-2/1099 webinar held January 12, 2022
• Specification Archives (2021 and prior)
• Approved Vendors
• W-2/1099 Upload Permissions for the Ohio Business Gateway

Questions regarding the W-2/1099 Upload Feature can be directed to the Employment Tax Division at: IncomeStatementsEWT@tax.state.oh.us or by calling: 1-888-405-4039.