The Ohio Department of Taxation requires all employers issuing more than 10 W-2 Forms annually to electronically file those forms beginning with forms filed in 2022 for the 2021 calendar year. These forms will be required to be uploaded through the Ohio Business Gateway using the Simplified W-2 Upload format.
To aid in this new requirement for 2021, the Ohio Department of Taxation is extending the filing deadline from January 31, 2022 to March 2, 2022 for all reconciliation forms, including Forms W-2, IT941, IT942 and SD141. This does not extend the federal filing deadline in any way.
A taxpayer or business with less than 10 W-2 Forms to file can still file using paper with the required Form IT3.
Find more information on the new Form W-2 filing requirements in Ohio here.
Upload specifications for Form W-2 can be located at this link.
Have a question? Contact our team of knowledgeable tax professionals today.
Treasury Circular 230 Disclosure
Unless expressly stated otherwise, any federal tax advice contained in this communication is not intended or written to be used, and cannot be used or relied upon, for the purpose of avoiding penalties under the Internal Revenue Code, or for promoting, marketing, or recommending any transaction or matter addressed herein.