PDF document

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                                                 Rev. 11/14/16 

  Scan Speciﬁ cations for the 

                  2017 Ohio IT 3 

                           Important Note 

         The following document (2017 Ohio IT 3) contains grids for place-
         ment of information on this speciﬁ c tax form. To accurately print, 
         do not reduce the size, rotate or center this document. Doing so 
         will jeopardize the integrity of the grid. When printing from Adobe 
         Reader, please select “None” for  “Page Scaling,” which is under 
         “Page Handling.” 

                                  Ohio Department of Taxation

        4485 Northland Ridge Blvd.

        Columbus, OH 43229                       

                                   tax.ohio.gov

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Ohio Department of Taxation Scannable Tax Forms

1. Introduction:
The Ohio Department of Taxation (ODT) prescribes the format of Ohio tax returns and forms. The
department’s primary objective is to ensure that the tax forms are compatible with the department’s
automated remittance processing systems and can be processed in an efﬁ cient, accurate and
economical manner.

These guidelines are for computerized tax processors, software developers, computer programmers,
commercial printers, and others who develop and use substitute and reproduced tax forms.

2. Deﬁnitions:
2.01 Substitute Tax Forms –
A form other than the ofﬁ cial ODT form that is computer-produced, computer-programmed
or commercially typeset and printed. ODT must be able to process substitute tax forms in the
same manner as the ofﬁ cial forms. Substitute tax forms that are electronically produced must
duplicate the appearance and layout of the ofﬁ cial form including size of margins, special
keying symbols and line numbers.
2.02 Facsimile (Text Mode) Forms –
For ﬁling purposes, ODT does not accept dot matrix facsimile signature returns and schedules.
They do not contain the data-entry symbols and other requirements necessary for processing.
Companies must clearly print in the top margin of electronically processed text mode forms:
“DO NOT FILE THIS FORM.”
2.03 Scannable Tax Forms –
The computer-prepared scannable forms are similar to the ofﬁ cial ODT tax forms with the
following exceptions: 1) the taxpayer-entity information layout and 2) a scanline that contains
the taxpayers’ tax data.
2.04 Reproduced Tax Forms –
Reproduced tax forms are photocopies of the ofﬁ cial ODT forms. ODT will accept
reproductions of ofﬁ cial forms if the reproductions are:
1) Facsimiles of the ofﬁ cial form produced by photo-offset, photoengraving, photocopying or
other similar reproduction processes;
2) Printed in black ink on white paper of substantially the same weight, texture and quality as
the ofﬁ cial forms;
3) Legible in both the original text of the form and the ﬁ lled-in data; AND
4) The same dimensions as the ofﬁ cial form, including the paper and the image produced on it.

ODT will accept one-sided reproduced forms even if the ofﬁ cial form is two-sided. However,
ODT prefers two-sided reproduced forms that result in the same page arrangements as the
ofﬁ cial form. You may not ﬁle reproduced tax forms that do not meet the preceding guidelines.
Reproduced tax forms that deviate from the ofﬁ cial forms are considered substitute tax forms.
2.05 ID Field –
The area where the name, address, account number/Social Security number (SSN) are printed.

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2.06 ICR Readable- Fields –
All ﬁelds that will be read using Intelligent Character Recognition (ICR) technology.
2.07 Line Item Text –
The text, including item numbers, specifying the information to be entered into a data ﬁeld.
2.08 OCR-Readable Field –
The scanline ﬁeld that will be read using Optical Character Recognition (OCR) technology.
2.09 Record Layout –
A 6-line-per-inch vertical (row) and 10-characters-per-inch horizontal (column) spacing grid,
specifying the exact placement of all ﬁ elds and characters on the facsimile form, is provided
with each form speciﬁ cation to assist in proper spacing and alignment.
2.10 Data Field –
The speciﬁ c space on the form where a numeric ﬁgure is entered.

3. Speciﬁcations:
3.01 Field Length –
Each form must contain the exact number of ID ﬁ elds, line item texts and data ﬁelds, as the
department-issued form.
3.02 Signature –
The signature, title and date area must be formatted in the same manner as the department-
issued form.
3.03 Name and Address –
Name and address must be placed in the row and column speciﬁ ed in the grid format provided
with each form.
3.04 Account/SSN –
The account or SSN(s) must be printed with spaces in the exact locations speciﬁ ed in the record
layout.
3.05 Scanline Font –
The OCR scanline must be printed using a ﬁ xed 10-pitch, OCR-A (12-point size) font. The use
of Courier or OCR-B font is not permitted.
3.06 Scanline Position –
ODT remittance scanline reads from right to left. The bottom of the characters in the scanline
must be 2 of an inch from the bottom edge of the form and 1- 2inches from the right edge.
See grid layout and Scanline Speciﬁ cations Format for exact location of scanline.
3.07 ICR –
Dollar signs ($) are not permissible in ICR-readable ﬁ elds. Commas and periods are not
allowed as separators between the digits in ICR-readable ﬁ elds. ICR ﬁ elds are deﬁned in the
record layout of each form.
3.08 Total Remittance Field –
This is the remittance line on the form that shows the tax due amount and payment submitted
with the form. This ﬁ eld is read by the Courtesy Amount Reader (CAR) on our remittance-
processing equipment and requires a dollar sign ($) followed by a space preceding the remitted
amount. The total remittance ﬁ eld must also include a decimal point to separate the dollar and
cents digits. (Example: $ 12345.00)

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3.09 OCR/ICR Fields –
Underlining or enclosing OCR/ICR readable data ﬁ elds is not acceptable nor are vertical bars to
be used to separate dollar and cents ﬁelds.
3.10 Finished Form Size –
Form size is as speciﬁ ed in the grid layout for each form. Extraneous borders are not permitted.
Edges MUST be trimmed to meet speciﬁ cations. DO NOT HAND-CUT BOTTOM OR RIGHT
SIDE OF FORM.
3.11 Paper Requirement –
The paper must be white, high-quality bond paper with a minimum weight between 20 and 24
pounds.
3.12 Back of Form –
Forms must be printed on one side only, unless the form is a two sided form. If two-sided, see
section 2.04.
3.13 Inks –
Forms must be printed using black ink, non-MICR (non-ferrous) ink or toner.
3.14 Shading –
The use of shading or solid black areas for sidebars, headings or other areas is not permitted
unless speciﬁ ed on tax return samples.
3.15 Reference Marks –
On all scannable returns and vouchers there are target marks on the form. Exact locations of the
target marks are listed on the grid layout for each form. Target marks must be a solid black box
and should be .2”W x .167”H.
3.16 Software Developer Identiﬁ cation –
The software developer identiﬁ cation is a three-letter vendor registration number (VRN) that
will be assigned to each developer. The identiﬁ cation will be assigned to you by the Ohio
Department of Taxation. The three-digit VRN refers to the developer who designs the software
to perform the tax calculations and to the developer who designs the form templates. The VRN
must be printed on each document in the exact area speciﬁ ed on the form grid. The use of a
standard font size is acceptable.

4. Testing:
All documents must be tested on ODT equipment before production runs. The ODT requests a certain
amount (see section 7 for quantities) of test samples (cut to exact size) with the appropriate scanline and
all data ﬁelds ﬁ lled. Test documents must be submitted for approval to:

Ohio Department of Taxation
Forms Unit
4485 Northland Ridge Blvd.
Columbus, OH 43229

Note: When submitting your forms for approval, include form STF – Approval Request for
Scannable Tax Forms with your order. This will allow us to communicate any required changes to a
contact person within your organization.

5. Approval Process:
After you have submitted approval form STF, the Forms Unit will conﬁ rm receipt. Allow at least two
weeks for the Forms Unit to review and approve your order. You will receive written conﬁrmation
when your submittal has been approved.

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6. Check Digit Routine (Modulus 10) For Scanline 
 1) Multiply each digit of the number by 1 or 2, starting from the left and going to the right. You will 
  start with a 1 then 2, and continue this pattern to the end of that number. 
 2) Add all the digits together. Do not add the sum of the totals. For example, if your numbers are 1, 
  3, 4 and 19 your answer will be: 1 + 3 + 4 + 1 + 9 = 18. 
 3) Divide the total from the digits by 10. 
 4) Subtract the remainder from 10. The answer is your check digit. Note: If your remainder is zero, 
  your check digit will always be zero.

 Note:  This same procedure is followed for all check digit calculations throughout these                 
 speciﬁcations. 

Example: 

Check digit calculation forSSN and school district number: 
 
Step 1 – Multiply each digit in the number by weights 121212. 
  1 2 3 4 5  6  7  8  9                  (SSN)                2  5  0  9     (school district number) 
  X  1 2 1 2 1  2  1  2  1                                   X 1  2  1  2
  1  4  3  8  5  12 7 16 9                                    2 10  0 18 

Step 2 – The digits of the individual products are summed.

   1 + 4 + 3 + 8 + 5 + 1+ 2 + 7 + 1 + 6 + 9 = 47             2 + 1 + 0 + 0 + 1 + 8 = 12 

Step 3 – Divide the sum by the modulus (10): 

                                         4 (quotient)               1 (quotient) 
                (Modulus) 10 47                             (Modulus) 10  12 
                                         40                         10
                                              7 (remainder)         2  (remainder) 

Step 4 – To compute the check digit: 

  Modulus – Remainder = Check Digit                          Modulus – Remainder = Check Digit

  10 - 7 = 3 (This is your check digit.)                     10 - 2  =  8  (This is your check digit.) 

Step 5 – Append a space and the check digit to the right of the number: The complete form for the SSN 
is 123456789 3 and for the school district number is 2509 8.

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7. Scanline Speciﬁ cations Format: Form: 2017 Ohio IT 3 Size: 8.5” X 3.5”

Number Character
Description of Positions Length

Ohio Withholding Account Number 1-9 8
Check Digit for Ohio Withholding Account Number 10-11 1
Tax Year 12-18 6
Check Digit for Tax Year 19-20 1
FEIN 21-30 9
Check Digit for FEIN 31-32 1
Form Type 33-35 3

Placement of the Scanline: Will start on line 63 at position 36 and end at position 70. Blank spaces
must be as noted. Print zeros in ﬁ elds that contain no data. The scanline font is OCR-A (12-point size),
10 pitch (pica spacing).Example: 51999989 0 002017 2 311234567 4 303

1 2 3 4 5 6 7

1. Employer Withholding Account Number (8 digits and a space). Ohio withholding account numbers
begin with 51, 52, 53 or 54. Any numbers that do not begin with 51, 52, 53 or 54 cannot be processed
through our equipment.
2. Check Digit for Ohio Withholding Account Number (1 digit and a space)
3. Tax Year (6 digits and a space; will always be 002017)
4. Check Digit for Tax Year (1 digit and a space; will always be 2)
5. FEIN (9 digits and a space)
6. Check Digit for FEIN (1 digit and a space)
7. Form Type: This will remain a constant “303” on all “IT 3” forms.

THE DEADLINE TO SUBMIT THIS FORM FOR APPROVAL IS DEC. 1, 2017.

Note: The ICR-readable ﬁ elds will be Ohio Withholding Account Number, TIN, Due on or before,
FEIN, Tax Year, name and address, Check here if magnetic tape is enclosed, Number of tax statements
attached, Total Ohio employee compensation, Total Ohio income tax liability and Total Ohio school
district tax liability. A minimum of 5 test samples (20 test samples is the maximum amount) must
represent various Ohio Withholding and Federal Employer Account numbers. The number for the ﬁeld
“TIN” is the check digit for the Ohio Withholding account number plus a zero. The nine-digit postal bar
code for this form is 432181711.

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85
84 
83
82
81
80
79
78
77
76 OHIO IT 3 
Rev. 10/16 
75
74
73
72   00   00 
71
70
69
68 999999 
67
66
65   
64
63
62 999999999 999999999 
61
60 $ 999999999.00    MAIL FORM TO: OHIO DEPARTMENT OF 
59 FEIN 
58
57
56
55 31 1234567 
54
53
52
51 attached 
50
49  A REMITTANCE WITH THIS FORM.
48
47 liability 
46 (IT 2, Combined W-2 or 1099 R) district tax liability 
45 1. Number of tax  statements  2. Total Ohio employee compensation 3. Total Ohio income   tax 4. Total Ohio school   DO NOT MAIL TAXATION, P.O. BOX 182667, COLUMBUS, OHIO 43218-2667. 
44 Transmittal of Wage and Tax Statements 
43
42 Tax Year 2017 
41
40
49
38 ABC  
37  
36
35 51999989 0 002017 2 311234567 4 303 
34 TIN 00 
33 Vendor’s Registration Number 
32 SSN Date 
31 Jan 31, 2018 
30 Due on or before: 
29
28
27  
26  Inc. 
25
24
23   40000-0000 
22
21 magnetic 
20
19
18  is enclosed. 
17 51 999989 
16
15 Check here if media
14 Ohio Withholding Account Number 
13
12 X 
11 Any Corporation ABC Company 123 Any Street Columbus, OH 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 Title  
if the check digit for the Ohio Withholding Account is 0, then the TIN will be 00. 10
 The TIN will be the check digit for the Ohio Withholding Account Number plus a zero. For example, 9  
8
7 Do 
6 NOT  fold form. 
Note:  5
4
3
2
1
46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66

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OHIO IT 3 
Rev. 10/16 

 00   00  

999999 

999999999 999999999 
$ 999999999.00  MAIL FORM TO: OHIO DEPARTMENT OF 
FEIN   

31 1234567 

attached 
 A REMITTANCE WITH THIS FORM.
liability 
(IT 2, Combined W-2 or 1099 R) district tax liability 
Transmittal of Wage and Tax Statements 1. Number of tax  statements  2. Total Ohio employee compensation 3. Total Ohio income   tax 4. Total Ohio school   DO NOT MAIL TAXATION, P.O. BOX 182667, COLUMBUS, OHIO 43218-2667. 
Tax Year 2017 

ABC  
 
51999989 0 002017 2 311234567 4 303 
TIN 00 Vendor’s Registration Number 
SSN Date 
Jan 31, 2018 
Due on or before: 
 
 Inc. 

  40000-0000 
magnetic

 is enclosed. 
51 999989 
Check here if media
Ohio Withholding Account Number 
X 
Any Corporation ABC Company 123 Any Street Columbus, OH 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 Title  
 
Do NOT fold form.

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OHIO IT 3 
Rev. 10/16 

 MAIL FORM TO: OHIO DEPARTMENT OF 
FEIN   

attached 
 A REMITTANCE WITH THIS FORM.
liability 
(IT 2, Combined W-2 or 1099 R) district tax liability
Transmittal of Wage and Tax Statements 1. Number of tax  statements  2. Total Ohio employee compensation 3. Total Ohio income   tax 4. Total Ohio school   DO NOT MAIL TAXATION, P.O. BOX 182667, COLUMBUS, OHIO 43218-2667. 
Tax Year 

TIN Vendor’s Registration Number 
SSN Date 
Due on or before: 
 
magnetic 

 is enclosed. 

Check here if media
Ohio Withholding Account Number 
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 Title  
 
Do NOT  fold form.

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