Ohio IT 3
Transmittal of W-2 Statements
Instructions
1. Filing Deadline: The Ohio IT 3 must be led by January 31st or within 60 days after discontinuation of business.
2. Filing Instructions:
• Those who issue 250 or more W-2’s: You are required to submit your W-2 information electronically through the W-2
Upload Feature on the Ohio Business Gateway. No paper IT 3 is required to be led, since the W-2 Upload Feature cre-
ates an IT 3 from the W-2 information submitted.
• Those who issue less than 250 W-2’s: You are strongly encouraged to use the W-2 Upload Feature on the Ohio Busi-
ness Gateway. If you choose not to use the W-2 Upload Feature, you are only required to le the paper IT 3, without the
corresponding W-2’s, with the Ohio Department of Taxation (ODT).
○ If you choose not to utilize the upload feature, and only le the paper IT 3, note that ODT may request W-2 informa-
tion be submitted via the Ohio Business Gateway W-2 Upload Feature when conducting ODT compliance programs.
• Those who issue 250 or more 1099-R forms: You must send this information to the Ohio Department of Taxation on CD
ROM using the approved format described below.
Note: Complete box #1 to indicate the total number of tax statements issued, even if you do not submit the W-2 forms
or 1099-R forms.
3. Approved Format:
• Those submitting W-2’s should refer to the specications here.
• Those submitting 1099-R’s should refer to the specications here.
4. Additional Information: You are required to maintain tax records, including W-2 and 1099-R information for at least four years from
the due date.
5. Mailing of IT 3:
Cut on the dotted lines – DO NOT USE PENCIL to complete this form.
Using the U.S. Postal Service:
Ohio Department of Taxation
PO Box 182667
Columbus, OH 43218-2667
Using a carrier other than the U.S. Postal Service:
Ohio Department of Taxation
4485 Northland Ridge Blvd.
Columbus, OH 43229-6596
$
Transmittal of Wage and Tax Statements
OHIO
IT 3
Rev. 8/19
Tax Year
FEIN
Ohio Withholding Account Number
DO NOT MAIL A REMITTANCE WITH THIS FORM. MAIL FORM TO: OHIO DEPARTMENT OF
TAXATION, P.O. BOX 182667, COLUMBUS, OHIO 43218-2667.
Check here if magnetic
media is enclosed.
Due on or before:
Do
NOT
fold
form.
I declare under penalties of perjury that this return, including any accompanying schedules and
statements, has been examined by me and to the best of my knowledge and belief is a true,
correct and complete return and report.
Signature of responsible party SSN
Title Date
$
$
303
Name
Name
Address
City, State, ZIP code
1. Number of tax
statements issued
(IT 2, Combined W-2 or 1099 R)
2. Total Ohio
employee
compensation
3. Total Ohio income
tax liability
4. Total Ohio school
district tax liability
