CCA Submittal Procedures for W-2 and Form-1099 Tax Information - Tax Year 2024 Revised 11/25/24

Sep 19, 2026

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CCA provides detailed instructions for employers or their agents submitting W-2 and Form-1099 tax information to the Central Collection Agency for tax year 2024. The procedures explain filing and policy requirements, including the need to submit W-3 annual reconciliation, annual W-2 data, and applicable Form-1099 data by the established deadline. Guidance covers encrypted web-based submission workflow, documentation of discrepancies, account delinquency until successful processing, and conditions for rejection or follow-up assistance.

LanguageEnglish

CategoryForms

FormatPDF

Pages20

Reading Time7 min

AccessFree to download

Filing and Policy Information

Deadline for Filing W-2 and Form-1099 Tax Information

Conditions for Filing W-2 and Form-1099 Tax Information

W-2 Reporting Requirements

Form-1099 Reporting Requirements

Appeal to the Requirement for Filing W-2 and Form-1099 Datasets

Policy on Returning W-2 and Form-1099 Tax Information

Submitting W-2 and Form-1099 Datasets

Submittal Workflow

Submittal Rejection

Submitting Corrections

Submitting Test Datasets

Submittal FAQ

Submittal Assistance

CCA SUBMITTAL PROCEDURES FOR W-2 AND FORM-1099 TAX INFORMATION Preface DIVISION OF TAXATION SUBMITTAL PROCEDURES FOR W-2 AND FORM-1099 TAX INFORMATION The Employer: Enclosed is the Central Collection Agency (CCA)’s procedure for the submittal ofW-2 and Form-1099 tax information in tax year 2024. These procedures are for employers or their agents who are submitting W-2 and Form-1099 tax information to CCA for processing. Please read these instructions carefully, they have changed from prior tax years.. For tax year 2022 and beyond CCA has changed submittal ofW-2 and Form-1099 datasets to utilizing an encrypted and secure web based reporting method. Employer supplied annual W-2 and Form-1099 tax information must be submitted by following the Submittal Workflow section in these procedures. Should an employer be unable to comply with the updated requirements discussed above, please contact the person listed in the Submittal Assistance section to discuss further. Any submission that does not comply with the Submittal Workflow section will be properly destroyed and the tax submittal may be rejected. An employer account will be considered delinquent until the W-3 Annual Reconciliation form has been received and the annual W-2 or Form-1099 dataset has been submitted correctly, per these procedures, and successfully processed. Beginning with tax year 2016, pursuant to Section 718.03(H) of the Ohio Revised Code, when an employer reports CCA tax information for an employee, then the employer is required to report all ofthe employee’s tax information regardless of whether the city’s municipal income tax is administered by CCA or not. This includes reporting tax information for cities within Ohio and outside Ohio. Tax Year 2024 Revised 11/25/24 (Final, Rev. 1) Page 1 of 20 CCA SUBMITTAL PROCEDURES FOR W-2 AND FORM-1099 TAX INFORMATION Table of Contents Table of Contents Filing and Policy Information ....................................................................................................................................3 Deadline for Filing W-2 and Form-1099 Tax Information ....................................................................................3 Conditions for Filing W-2 and Form-1099 Tax Information .................................................................................4 W-2 Reporting Requirements.............................................................................................................................4 Form-1099 Reporting Requirements ..................................................................................................................5 Appeal to the Requirement for Filing W-2 and Form-1099 Datasets ....................................................................5 Policy on Returning W-2 and Form-1099 Tax Information ...................................................................................5 Submitting W-2 and Form-1099 Datasets ..................................................................................................................6 Submittal Workflow ...............................................................................................................................................7 Submittal Rejection .............................................................................................................................................. 16 Submitting Corrections......................................................................................................................................... 16 Submitting Test Datasets ...................................................................................................................................... 17 Submittal FAQ...................................................................................................................................................... 18 Submittal Assistance ......................................

FAQs

Who is required to file W-3 annual reconciliation, W-2 data, and Form-1099 data with CCA for tax year 2024?

Any employer that reported withholding forms to CCA during the tax year must file the W-3 annual reconciliation form, W-2 tax information, and select Form-1099 tax information when applicable, by the established deadline.

What submission method change applies starting with tax year 2022?

Beginning with tax year 2022, CCA changed the submission of W-2 and Form-1099 datasets to an encrypted, secure, web-based reporting method, and employers must follow the Submittal Workflow section.

When is an employer account considered delinquent under these procedures?

An employer account is considered delinquent until the W-3 Annual Reconciliation form is received and the annual W-2 or Form-1099 dataset has been submitted correctly and successfully processed according to the procedures.

Sep 19, 2026

Upload by Bintang