Rev. 07/23/24

Scan Specifications for 

the 2024 Ohio IT 3

Important Note

The following document contains grids for placement of information 
on this specific 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, select “None” for  “Page 
Scaling,” which is under “Page Handling.”

The Ohio IT 3 must be initially submitted by September 30, 2024 and 
approved no later than October 31, 2024.

Ohio Department of Taxation

4485 Northland Ridge Blvd.

Columbus, OH 43229

tax.ohio.gov

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 efficient, 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  Scannable Tax Forms 
Software generated scannable forms are similar to the official ODT tax forms with the following 
exceptions: 1) the taxpayer-entity information layout, 2) a scanline that contains the taxpayers’ 
tax data, and 3) a variable data 2D barcode that contains the taxpayer's data.
2.02  Substitute Tax Forms 
Software generated substitute forms are exact replicas of the official ODT tax forms. ODT must 
be able to process substitute tax forms in the same manner as the official forms. Substitute tax 
forms that are electronically produced must duplicate the appearance and layout of the official 
form including size of margins, special keying symbols and line numbers.
2.03 Demographic Fields 
The area where the name, address, account number/Federal Employer Identification number (FEIN) 
are printed.
2.04  Static Text 
The text, including item numbers, specifying the information to be entered into a data field. Static 
text must not go into capture areas.
2.05  OCR-Readable Field 
The scanline field that will be read using Optical Character Recognition (OCR) technology. 
Subsequent OCR fields include the Number of tax statements issued, the corrected IT 3 checkbox, 
and the three amount fields.
2.06  Record Layout 
A 6-line-per-inch vertical (row) and 10-characters-per-inch horizontal (column) spacing grid,  
specifying the exact placement of all fields and characters on the facsimile form, is provided 
with each form specification to assist in proper spacing and alignment.
2.07  Capture Area
The specific space on the form where an OCR-Readable field is captured.

3.  Specifications: 
3.01  Field Length 
Each form must contain the exact number of Demographic Fields and Capture Areas as the 
department-issued form.
3.02  Name and Address 
Name and address must be placed in the row and column specified in the grid format provided 
with each form.
3.03  Account/SSN 
The account and FEIN must be printed with spaces in the exact locations specified in the record 
layout. 

3.04  Scanline Font 
The OCR scanline must be printed using a fixed 10-pitch, OCR-A or Courier (12-point size) font. 
No boldface or italicized font. No special characters. 
3.05  Scanline Position 
The bottom of the characters in the scanline must be ½ of an inch from the bottom edge of the 
form and 11/16 inch from the right edge. See grid layout and Scanline Specifications Format for 
exact location of scanline.
3.06  Total Remittance Field 
This field is read by our remittance-processing equipment and must include a decimal point 
to separate the dollar and cents digits. (Example: 12345.00)
3.07  OCR 
Underlining or enclosing OCR readable data fields is not acceptable nor are vertical bars to be 
used to separate dollar and cents fields.

3.08  2D Barcode (PDF 417)
Both the Schema and the 2D Barcode Instructions provided must be referenced for data 
guidelines and placement within the 2D barcode. The PDF 417 barcode will measure 1.75" wide 
X 1.25" high, follow grid layout for positioning.

3.09  Back of Form  
Vouchers must be printed on one side only. 
3.10  Shading 
The use of shading or solid black areas for sidebars, headings or other areas is not permitted 
unless specified on tax return samples.
3.11  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 
circle and should be .25” in diameter.
3.12  Software Developer Identification 
The software developer identification is a two-digit vendor registration number (VRN) that 
is assigned to each developer. The identification is assigned to you by the Ohio Department of 
Taxation. The         two-digit VRN refers to the developer who designs the software to perform 
the tax calculations not     to the developer who designs the form templates. The VRN must 
be printed on each document in the exact area specified on the form grid. The use of a standard 
font size is acceptable. For any questions or VRN assignments, email: Forms@tax.ohio.gov
4.  Testing: 
4.01 Pre-release testing
All documents must be tested on ODT equipment before production runs. ODT will 
accept PDFs of voucher submissions. Testing instructions and information can be 
found on the “2D Barcode Instructions” page.  

4.02 Printed Voucher
Vendors must reference the scanline section of these specifications for additional information.

5.  Approval Process: 
The Forms Unit will confirm receipt of the submission by e-mail. The Forms Unit will send notification 
of your approval status by e-mail when your submittal has been reviewed and tested. Allow up to 10 
business days for the submission to be completely reviewed. 

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. 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 for ID Number & Reporting Period:

 Step 1 – Multiply each digit in the number by weights 121212.

     3  1  1  2  3  4  5  6  7      
 X 1  2  1  2   2  1  2  11                           X  1   2    1    2
         1     3 2 4 3 8  5 2  7 1       2  10   0  18

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

          3 + 2 + 1 + 4 + 3 + 8 + 5 + 1 + 2 + 7 = 36 

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

                                                      3(quotient)    
                   (Modulus) 10 36(sum)
                                              30
                                                      6 (remainder)

Step 4 – To compute the check digit:

  Modulus – Remainder = Check Digit 

  10 - 6 =     (This is your check digit.) 4

Step 5 – Append a space and the check digit to the right of the number: The complete form for the FEIN 
is 311234567 4.  

                    2D Barcode (PDF 417) Instructions
                                 General Information

• The Ohio OUPC must be enabled for a PDF 417 2D barcode to include variable taxpayer data
• A form enabled for 2D barcode must not allow users or practitioners the option to turn off/on the
  2D barcode function
• The minimum error correction code level is 4
• Optimal dpi level is 300 dpi. The minimum dpi level is 200 dpi
• Refer to schema and specifications on field length and character guidelines.

                               Size and Placement on the Form
• 2D barcode must be placed in the designated area indicated in the grid layout
• The 2D barcode will be PDF 417 with a maximum size of 1.75 inches wide by 1.25 inches in height.
  The 2D barcode must fit within the designated space in the grid layout
• 2D barcode must not be bigger than the allocated area
                                 Barcode Layout
• Data included in the 2D barcode can be broken down into three general sections
  Header 
  From ID
         • 024303XX. 024 = Layout, 303 = IT3, XX = ODT Assigned Vendor Code
  Form Specific Data – Please see encoding schemas for form specific data
  Tax Year
         • The new layout is effective for tax years 2024 and forward
  FEIN
         • 9 digit numeric only
  Ohio Withholding Account Number
         • 8 digit numeric only.  Will always begin with 51, 52, 53, or 54
  Number of Tax Statements Issued
         • Numeric, whole digits only. Up to maximum of 6 digits.
  Total Ohio Employee Compensation
         • Total amount of employee compensation, including cents.  Numeric only, up to 11
           characters total.
         • Must be greater than one dollar
  Total Ohio Income Tax Liability
         • Total amount of Ohio income tax withholdings, including cents.  Numeric only, up to 11
           characters total.
         • Must be greater than one dollar
  Total Ohio School District Tax Liability
         • Amount of Ohio school district withholdings, including cents.  Numeric only, up to 11
           characters total.
         • Must be greater than one dollar
  Checkbox for corrected IT 3
         • 1 if applicable; 0 if not applicable

                          Examples of 2D Barcode data streams

    Header                                                   02430399<CR>
    Tax Year                                                 2024<CR>
    FEIN                                                     311234567<CR>
    Ohio Withholding Account Number                          51999989<CR>
    Number of Tax Statements Issued                          999999<CR>
    Total Ohio Employee Compensation (including cents)       99999999900<CR>
    Total Ohio Income Tax Liability (including cents)        99999999900<CR>
    Total Ohio School District Liability (including cents)   12345678900<CR> 
    Corrected IT 3 Checkbox                                  1<CR> 
                                                      *EOD*<CR>

                            Submission Process

• The deadline for Ohio IT 3 approval is October 31st, 2024
• IT 3s may be submitted by email to Forms@tax.ohio.gov
• The email subject line must include the vendor number, product name, tax year and voucher
  number in that order e.g. 99_ABCTax_ 24_303
• Submissions must include
  • One (1) full field sample in a PDF format
  • Test scenarios for the Ohio IT 3 provided by the Ohio Department of Taxation.
• Each test scenario must be in a separate PDF using the following naming convention: vendor
  number, product name, tax year, voucher number, test number 99_ABCTax_24_303_Test 1
• An emailed confirmation is sent to the vendor indicating the packet was received
• Submissions missing any of the items above will be rejected

                                    Testing Process

• Testing of the Ohio IT 3 commences on August 5th, 2024.
• IT 3s are reviewed in three (3) content areas - printed forms, 2D barcode data, and scanline data
• A submission is approved in its entirety once all sample documents pass in all areas

Printed forms
• Vendor full field matches template provided in the specifications
• All fields are present, formatted properly and aligned with grid layout
• Test scenarios contain values specified by Ohio Department of Taxation

2D Barcode Data
• Barcodes read as valid
• All test scenarios can be decoded and match test scenario data exactly

Scanline Data
• Must meet requirements specified in scanline guidelines section of these specifications

                                     Notifications

• Communications regarding submissions are sent from Forms@tax.ohio.gov to the vendor email
  address(es) on file for the product
• If forms are released prior to approval, vendors must ensure that the users cannot print IT 3s
  containing 2D barcodes and must include a visual indicator to alert the taxpayer that the IT 3
  cannot be filed
• An emailed confirmation is sent to the vendor indicating the IT 3 was approved
• An email confirmation is sent to the vendor for IT 3 submissions that are rejected
• Feedback is provided regarding the errors found
• Resubmissions of IT 3s must include all test scenarios
• After the third submission of test materials, the department cannot guarantee timeliness of the
  review
• If an IT 3 changes before January 1, 2025, specifications and test scenarios will be updated to
  reflect the changes. Vendors will be notified of applicable changes and required to submit revised
  IT 3 test packets

7. Scanline Specifications Format      Form:  2024 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                                            12-16                         4
Check Digit for Tax Year                            17-18                         1
FEIN                                                19-28                         9
Check Digit for FEIN                                29-30                         1
Form Type                                           31-33                         3

Placement of the Scanline: Will start on line 63 at position 43 and end at position 75. Blank 
spaces must be as noted. Print zeros in fields that contain no data. The scanline font is 
OCR-A or Courier (12-point size), 10 pitch (pica spacing). 

Example:     51999989 0 2024 8 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 (4 digits and a space)
   4. Check Digit for Tax Year (1 digit and a space)
   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 FOR FINAL APPROVAL IS OCT. 31, 2024.

   Note: The Capture Area fields will be Ohio Withholding Account Number, FEIN, T ax 
   Year, Number of tax statements attached, Total Ohio employee compensation, Total 
   Ohio income tax liability and Total Ohio school district tax liability. 

When filing the paper IT 3 attach the Ohio IT-3 - Transmittal of Wage and Tax Statements                                                  Do NOT fold form.
corresponding W-2s and/or 1099s                                                                      Rev. 7/24                            Ohio Withholding 
                                      Tax Year                                                                 FEIN                       Account Number

                                      2024                                                           31 1234567                           51 999989
                                VRN                                     1. Number of tax statements issued
                                                                          (Combined W-2s and/or 1099s)                                       999999
                                99
                                                                        2. Total Ohio employee compensation                               999999999.00

Any Corporation Inc.                                                    3. Total Ohio income tax liability                                999999999.00
ABC Company
123 Any Street                                                          4. Total Ohio school district tax liability                       999999999.00

Columbus, OH  40000I declare under penalties of perjury that this return, including any accompanying                                      Check here if corrected IT 3
schedules and statements, has been examined by me and to the best of my                              Due on or before January 31.                                     X
knowledge and belief is a true, correct and complete return and report.                              Do not submit payments with this form
Signature of responsible party        SSN
Title                                 Date                                                           51999989 0 2024 8 311234567 4 303

   1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20  21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37         38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84   85
46           When filing the paper IT 3 attach the                          Ohio IT-3 - Transmittal of Wage and Tax Statements                                                                  Do NOT fold form.
47           corresponding W-2s and/or 1099s                                                                               Rev. 7/24                                                         Ohio Withholding 
48                                                                                         Tax Year                                             FEIN                                            Account Number
49
50                                                                                         2024                                        31 1234567                                            51 999989
51
                                                                   VRN                           1. Number of tax statements issued
52                                                                                                  (Combined W-2s and/or 1099s)                                                                            999999
53
                                                                   99
54                                                                                               2. Total Ohio employee compensation                                                                  999999999.00
55
56           Any Corporation Inc.                                                                3. Total Ohio income tax liability                                                                   999999999.00
57           ABC Company
58           123 Any Street                                                                      4. Total Ohio school district tax liability                                                          999999999.00
59
             Columbus, OH  40000I declare under penalties of perjury that this return, including any accompanying 
60                      schedules and statements, has been examined by me and to the best of my                      Due on or before January 31.                                      Check here if corrected IT 3                    X
61                      knowledge and belief is a true, correct and complete return and report.                      Do not submit payments with this form
62                      Signature of responsible party                                     SSN
63                      Title                                                              Date                               51999989 0 2024 8 311234567 4 303
64
65
66