The Department has lowered the threshold for the electronic filing of W-2 and 1099-R information for calendar year 2021 information (submitted in 2022.)  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.  To aid in this new requirement for 2021 (filed in 2022) the Department will also grant a filing extension from the traditional January 31, 2022 due date to March 2, 2022 for the W-2s, 1099-Rs, Employer Withholding reconciliation returns (IT 941 and IT 942 4^th Quarter/Annual), and the School District Withholding reconciliation return (SD 141).  However, the filing extension does not include an extension to pay tax due and statutory interest will accrue on all late payments.  Payroll providers and employers that meet the electronic filing requirement must submit forms to the agency using one of the following methods.

(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- NEW!

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
• NEW - 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.

• 2021 EFW2 Upload Specifications
• 2021 EFW2 Common Submission Errors
• 2021 EFW2 Error Codes and Descriptions
• 2021 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.

• 2021 1099R Upload Specifications
• 2021 1099R Submission Error Descriptions
• 2021 1099R Common Errors
• 1099 Upload Frequently Asked Questions

Resources

• New! 2022 Webinar Q&A
• New! PowerPoint from W-2/1099 webinar held January 12, 2022
• New! Video of W-2/1099 webinar held January 12, 2022
• Specification Archives (2020 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.