Ohio IT 3
Transmittal of W-2 and 1099-R Statements
Instructions
1. Filing Deadline: The Ohio IT 3 must be led by January 31st or within 60 days after discontinuation of business. If ling an IT 3 for
tax year 2021, the Ohio Department of Taxation has extended the deadline to March 2, 2022.
2. Filing Instructions: Since all employers are required to le their Ohio employer and school district withholding returns and
payments electronically, all employers, retirement system payers and or third-party administrators that issue 10 or more W-2s and/or
1099-Rs will be required to upload their W-2/1099-R information electronically through the Ohio Business Gateway.
• Those employers/payers who issue less than 10 W-2s and/or 1099-Rs that choose not to le their W-2 and/or 1099-R
information through the W-2/1099 Upload will be required to le a paper version of the IT 3 AND attach a copy of the W-2s
and/or 1099-Rs that were issued to employees/payees.
• The option to submit W-2/1099-R information via CD has been eliminated.
• Corrected W-2s must be submitted by paper with an IT 3.
• ODT does not currently accept electronically led Corrected W2s.
• Employers/payers/administrators who submitted their information through the W-2/1099 Upload do not need to le a paper
IT 3 since the W-2/1099 Upload feature creates an IT 3 from the W-2/1099 information submitted.
3. Approved Format:
• Those submitting W-2s and/or 1099-Rs should refer to the specications located on the W-2 1099 Information Page.
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
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
1. Number of tax statements issued
(Combined W-2s and/or 1099s)
2. Total Ohio employee compensation
3. Total Ohio income tax liability
4. Total Ohio school district tax liability
Due on or before January 31.
Do not submit payments with this form
Check here if corrected IT 3
Transmittal of Wage and Tax Statements
OHIO
IT 3
Rev. 12/21
Tax Year
FEIN
Ohio Withholding Account Number
Do
NOT
fold
form.
Name
Address
City, State, ZIP code
$
$
$
303
When ling the paper IT 3 attach the
corresponding W-2s and/or 1099s
