Ohio IT 3 
                                                                                                                                            Transmittal of Wage 
                                                                                                                                            and Tax Statements 

                                                                       Instructions for IT 3 
1.  Filing Deadline: Ohio IT3               must be filed by all employers by the last day of January of the succeeding calendar year or within 60 days 
    after discontinuation of business. 
2.  Filing Requirements:  Employers with 250 or more W-2 forms and issuers of 250 or more 1099-R forms must send this informa                                                                        -
    tion to us on magnetic media using an approved format. Employers that issue less than 250 W-2 forms and issuers less than of 250 
    1099-R forms are no longer required to send paper copies, but you are encouraged to send this information to us on magnetic media. 
    Note: Complete box #1 to indicate the total number of tax statements issued, even if you do not submit the data electronically.  
3.  Data Layout:  Employers must use the EFW2 format per the magnetic media specifications that are posted on the department’s Web 
    site at tax.ohio.gov.  Issuers of 1099-R forms must use the specifications contained in IRS Publication 1220 (Specifications for Elec                                                            -
    tronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G), which is available at www.irs.gov/pub/irs-pdf/p1220.pdf. 
4.  Media Types Accepted:  The state of Ohio Department of Taxation currently accepts CD-ROM. We no longer accept 3 1/2” diskettes 
    nor 3490 or 3590 tape cartridges. A fully completed Ohio IT 3 must accompany all magnetic media. 
5.  Additional Information:  Note that you are required to maintain tax records, including W-2 and or 1099-R information, for a period of 
    at least four years from the due date of this form. If the information is not submitted to us on magnetic media, the Ohio Department of 
    Taxation may request W-2s or 1099-Rs periodically when conducting compliance programs. 
6.  Mailing of IT 3 with CD-ROM: 
    Using the U.S. Post Office:                                        Using a carrier other than the U.S. Post Office: 
    Ohio Department of Taxation                                        Ohio Department of Taxation 
    P.O. Box 182667                                                    4485 Northland Ridge Blvd. 
    Columbus, OH 43218-2667                                            Columbus, OH 43229-6596 

                                                                             ✁  Cut here 

                                                                                                              Transmittal of Wage and Tax Statements                                        OHIO 
                     Ohio Withholding Acct. No.                        Tax Year                                                        FEIN                                                      IT 3 
                                                                                                                                                                                            Rev. 11/16 
            • 
            Name                                                                                              1.  Number of tax
 Do                                                                                                            statements 
 NOT        Address                                                                                              (Combined W-2 or 1099-R) 
 fold 
 form.      City, state, ZIP code                                                                             2.  Total Ohio 
                                                                                                               employee                   $ 
                    Check here if magnetic                Due on or before:                                    compensation
                    media is enclosed.                                                                        3.  Total Ohio income                             
            I declare under penalties of perjury that this return, including any accompanying schedules and     tax liability             $
            statements, has been examined by me and to the best of my knowledge and belief is a true, correct                                                  ,,   ,,
            and complete return and report. 
                                                                                                              4.  Total Ohio school                             
                                                                                                                                          $
            Signature of responsible party                       Title                                          district tax liability
                                                                                                              DO NOT SEND PAYMENT WITH THIS FORM. Mail form to OHIO DEPARTMENT OF TAXATION, P.O. BOX 182667, 
            SSN                                   Date                                                        COLUMBUS, OH 43218-2667. 

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