Revised: 10/07/2024
Each year, in late January, State Accounting sends Internal Revenue Service Forms 1099-MISC, 1099-INT, 1099-G, 1099-R or 1099-S, 1099-NEC to suppliers who receive certain types of payments during the previous calendar year.
Form 1099 reportable payments are identified, in part, by the expense account coding on the vouchers for the supplier. Payments made coded to the 1099 reportable expense accounts are eligible for and may result in1099 reporting.
In November of each year, State Accounting prepares and provides agencies with the Form 1099 Possible Issuance Report. Agencies are instructed to review the listing of suppliers paid by their agency that may be eligible to receive a Form 1099 based on information obtained from vouchers that posted in OAKS FIN from January 1 through mid-November. Coding errors that are identified can be corrected prior to the actual 1099 reporting.
Correcting coding errors for vouchers from the prior fiscal year (January-June 20XX). Complete the 1099 Correction Duplicate Form (OBM-7501) found here and send via email to obm.1099@obm.state.oh.us. The email should also include:
• The original voucher number
• The correct coding
• An explanation of why the adjustment is being made
• Dollar amount
Correcting coding errors for vouchers from the current fiscal year.
If a coding error is found for vouchers from the current fiscal year (July-December 20XX), correcting those errors will depend on whether or not the voucher referenced a purchase order.
In cases of payments made not referencing a purchase order, agencies should process journal vouchers. Instructions for entering journal vouchers can be found here.
In cases of payments referencing a purchase order, payment reversals are processed only by OBM State Accounting. Instructions for creating reversal vouchers can be found here.
Agency Contact name and phone numbers are printed on the supplier’s 1099 form to call should they have questions about reported payments. Suppliers that work with multiple agencies have the contact information from OAKS FIN listed for each particular agency.
Agencies should review the OAKS 1099 contact information in November. Review your agency 1099 contact by going to the Contact Tab in the OAKS FIN supplier record of your business unit.
The supplier ID is equal to your agency acronym plus 01, e.g., OBM01. If the contact information needs updated, send an email request to Christopher.Sargent@obm.ohio.gov
If no changes are made, the same name that was used in the prior year will be used.
By January 31st of each year, State Accounting prepares and provides agencies with the 1099 Final Issuance Report. This provides agencies with the 1099 information scheduled to be reported to the IRS for the prior calendar year. All of the transactions which are reflected on the 1099 forms are listed on an Excel spreadsheet by supplier and include the related payment information for each transaction.
Using the information provided in the Final Issuance Report, agency contacts work with suppliers should they have questions about the payments reflected on the Form 1099.
Suppliers may request a duplicate Form 1099 by calling the OBM Shared Services (OSS) Contact Center at 877-644-6771, or email obm.1099@obm.state.oh.us.
If a corrected Form 1099 needs reissued, agencies complete and submit the 1099 Correction/Duplicate Form (OBM-7501) found here and send via email to obm.1099@obm.state.oh.us. The email should also include:
Additionally, any changes to a supplier’s Tax Identification Number, name, or mailing address should be submitted to OSS using the correct supplier forms at the same website.
Submit 1099 questions and correction forms to OSS through the email box: obm.1099@obm.state.oh.us.
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