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                                                       Rev. 8/22/22
    Department of

    Taxation
Ohio

Scan Specifications for the 

    2022 Ohio IT 3

    Important Notes

 The following document (2022 IT 3) 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 jeopardizes the 
 integrity of the grid. When printing from Adobe Reader, select “None” 
 for “Page Scaling,” which is under “Page Handling.”

 The 2022 IT 3 vouchers must be initially submitted by September 
 16, 2022 and approved no later than December 2, 2022. 

                         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 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 Substitute Tax Forms
A form other than the official 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 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.

2.02 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 official 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 official ODT forms. ODT does not accept
reproductions of official forms.

2.05 Demographic Section
The area where the name, address, account number/Social Security number (SSN)/Federal
Identification Number (FEIN) are printed.

2.06 Static Text
The text, including item numbers, specifying the information to be entered into a data field.

2.07 Optical Character Recognition (OCR)-Readable Field
Scanline field read using OCR technology.

2.08 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.

2.09 Capture Areas
The specific space on the form where a numeric figure is entered. The scanline on the
UPC is utilized first to read the data. If the scanline fails or is damaged, the data fields
are used to aide the keyer and therefore must be populated.

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3. Specifications:
3.01 Field Length
Each form must contain the exact number of ID fields, line item texts and data fields, 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/FEIN
The account and FEIN(s) 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 (12-point size) font.
The use of Courier or OCR-B font is not permitted. *NOTE* Do not mask the scanline
with any special characters. If the software provides a "client copy" of the voucher, clearly
distinguish which copy is to be sent to ODT.

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 1½ inches from the right edge. See grid layout and Scanline Specifications
Format for exact location of scanline.

3.06 Total Remittance Field
This field requires a dollar sign ($) followed by a space preceding the remitted amount.
The total remittance field must also include a decimal point to separate the dollar and
cents digits. (Example: $ 12345.00)

3.07 OCR Fields
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 Finished Form Size
Form size is as specified in the grid layout for each form. Extraneous borders are not
permitted. Edges MUST be trimmed to meet specifications. DO NOT HAND-CUT BOTTOM
OR RIGHT SIDE OF FORM.

3.09 Back of Form
Forms 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.

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3.12 Software Developer Identification –
The software developer identification is a two-digit vendor registration number (VRN)
that will be assigned to each developer. The identification will be 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 and 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. This is the same two-digit
number assigned to you on your full-page scannable forms. For any questions or
VRN assignments, email: Forms@tax.state.oh.us

3.13 2D Barcode (QR Code)
The "Form Identifier" section of the 2D Barcode is defined as follows: The first three
digits will represent the last 3 digits of the tax year, followed by the form code and vendor
number. The numbers are constant on this form (021303XX: 021=Current OCR Template;
303=IT3; XX=ODT Assigned Vendor Code). The QR Code will measure 0.5" by 0.5",
follow grid layout for positioning

4. Testing:
All documents must be tested on ODT equipment before production runs. The ODT requests
a certain amount (see section 10 for quantities) of test samples (cut to exact size) with the
appropriate scanline and all data fields filled. Test documents must be submitted for approval
to:

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

5. Approval Process:
Once a submission is received, the Forms Unit confirms receipt by an e-mail to the vendor.
Allow at least two weeks for the Forms Unit to review and approve/reject your submission.
The Forms Unit sends notification of your approval status by e-mail when your submittal has
been reviewed and tested.

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. 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 the
numbers are 1, 3, 4 and 19 your answer is: 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 the
remainder is zero, the check digit is always zero.

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

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Check digit calculation for SSN 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                                            1       X X 1  22   1   1   220
        1  4  3  8  5  12  7  16  9                                    22    1010  0         180  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 (sum)                                           (Modulus)10   12            (sum)
                                               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 Specifications Format Form: 2022 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 39 and end at position 73. Blank
spaces must be as noted. Print zeros in fields that contain no data. The scanline font is
OCR-A (12-point size), 10 pitch (pica spacing).

Example: 51999989 0 002022 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 002022)
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 FOR FINAL APPROVAL IS DEC. 2, 2021.

Note: The Capture Area fields will be Ohio Withholding Account Number, FEIN, Tax
Year, 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.

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           Note: The TIN will be the check digit for the Ohio Withholding Account Number plus a zero. For example, 
                       if the check digit for the Ohio Withholding Account is 0, then the TIN will be 00.

   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
                                                                                                                                 Transmittal of Wage and Tax Statements
47                                                                                                                                                                                                                               OHIO
48                              Ohio Withholding Account Number                                    TIN                     Tax Year                                              FEIN                                               IT 3
                                                                                                                                                                                                                                 Rev. 8/21
49                                             51 999989
                                                                                                   00                      2022                                   31 1234567
50
                                                                                                                     1. Number of tax statements issued
51                        Any Corporation Inc.                                                                         (Combined W-2s and/or 1099s)                                                      999999
52                        ABC Company
53             Do         123 Any Street                                                                             2. Total Ohio employee compensation                               999999999   00
             NOT
54            fold        Columbus, OH  40000-0000
55                                                                                                                   3. Total Ohio income tax liability                                999999999   00
             form.
56                           X     Check here if corrected IT 3
57                                                                                                                   4. Total Ohio school district tax liability                       999999999   00
58                   When filing the paper IT 3 attach the 
                     corresponding W-2s and/or 1099s
59                                                                                                                            VRN                        Due on or before January 31.
60           I declare under penalties of perjury that this return, including any accompanying                                99                Do not submit payments with this form
             schedules and statements, has been examined by me and to the best of my 
61           knowledge and belief is a true, correct and complete return and report.
62
             Signature of responsible party                                      SSN
63                                                                                                             51999989 0 002022 2 311234567 4 303
64           Title                                                               Date
65
66

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                                                                                      Transmittal of Wage and Tax Statements                    OHIO
       Ohio Withholding Account Number                                            TIN Tax Year                                    FEIN          IT 3
                                                                                                                                                Rev. 8/21
                               51 999989                                          00  2022     31 1234567
                                                                                      1. Number of tax statements issued
       Any Corporation Inc.                                                             (Combined W-2s and/or 1099s)                   999999
       ABC Company
Do     123 Any Street                                                                 2. Total Ohio employee compensation         999999999   00
NOT
       Columbus, OH  40000-0000
 fold                                                                                 3. Total Ohio income tax liability          999999999   00
form.
       X Check here if corrected IT 3
                                                                                      4. Total Ohio school district tax liability 999999999   00
      When filing the paper IT 3 attach the 
      corresponding W-2s and/or 1099s
                                                                                      VRN      Due on or before January 31.
I declare under penalties of perjury that this return, including any accompanying     99       Do not submit payments with this form
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           SSN
                                                                                      51999989 0 002022 2 311234567 4 303
Title                                    Date

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                                                                                      Transmittal of Wage and Tax Statements          OHIO
       Ohio Withholding Account Number                                            TIN Tax Year                                   FEIN IT 3
                                                                                                                                      Rev. 8/21

                                                                                      1. Number of tax statements issued
                                                                                        (Combined W-2s and/or 1099s)
Do                                                                                    2. Total Ohio employee compensation
NOT
 fold                                                                                 3. Total Ohio income tax liability
form.
       Check here if corrected IT 3
                                                                                      4. Total Ohio school district tax liability
      When filing the paper IT 3 attach the 
      corresponding W-2s and/or 1099s
                                                                                      VRN      Due on or before January 31.
I declare under penalties of perjury that this return, including any accompanying              Do not submit payments with this form
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       SSN
Title                                Date

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