TAX YEAR 2026 · 1099-NEC & 1099-MISC
Ohio 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Ohio requirements →Ohio: what to know
Ohio agency guide requires direct filing for NEC/MISC information when state or school-district income tax was withheld; CF/SF does not fulfill this duty. NEC 2025 tax-year file specifications explicitly exempt copies without Ohio withholding. School-district withholding may require distinct attention.
1099-NEC reporting
Ohio individual-income or school district income tax withholding makes NEC reportable directly via OH|TAX; no ordinary NEC upload required when neither tax was withheld. CF/SF does not satisfy an Ohio direct-filing obligation.
1099-MISC reporting
Ohio 1099-MISC filing method uses OH|TAX eServices; confirm the current tax-year file specifications and withholding triggers before concluding no filing for MISC.
State filing method: OH|TAX eServices income statement upload; CF/SF does not satisfy required direct state filing
Deadline guidance: January 31 under Ohio employer guidance, subject to applicable weekend adjustment and new TY2026 file specifications.
Official source: Ohio Department of Taxation — Employer Withholding / 1099 Reporting (OH|TAX) →
Source reviewed November 3, 2026. Additional facts and agency updates may change filing requirements and formats. Confirm before filing or ordering managed state filing.