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Job & Family Services Office of Unemployment Insurance Operations
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Quarterly Reporting
Topics
In order to best protect confidential and other important data, the ODJFS website will no longer support several outdated web browsers. Effective December 5, Internet Explorer 6 or older, Opera 4 or older and Netscape Navigator will no longer work on ODJFS sites that are https-enabled. Individuals can download the most recent version of Internet Explorer here and the most recent version of Opera here.

In Ohio, employers are required to file a complete Quarterly Tax Return each quarter. The report consists of two sections, the Wage Detail and the Quarterly Summary.

Contributory employers must file both the Wage Detail and the Quarterly Summary. Both are contained on the same form, the Unemployment Compensation Quarterly Tax Return (JFS-20125).

Reimbursing employers (non-profit and public employers) must file the Wage Detail section. The Unemployment Compensation Quarterly Tax Return (JFS-20125) is used by reimbursing employers.

Reporting forms may be mailed to one of the following addresses:

US Postal Mailing Address:
Ohio Department of Job and Family Services
Contribution Section
PO Box 182404
Columbus OH 43218-2404

Physical Overnight Delivery Address:
Ohio Department of Job and Family Services
Contribution Section
4020 E 5TH AVE
Columbus OH 43219-1811

REMINDER: Even if you had no employees and paid no wages during the quarter, a report indicating that you had no employment must be filed by the due date.  For your convenience, reports showing no employment may be filed through the UC Tax Interactive Voice Response (IVR) system by calling 1-866-44-UCTAX (448-2829).  To use the IVR system, you will need to have both your ODJFS employer number and your federal employer identification number (FEIN).
    
   
Due Dates
Quarterly reports must be filed no later than the last day of the first month following the close of the calendar quarter being reported. In Ohio, the postmark date is considered the date of filing.

If the due date falls on a Saturday, Sunday, or holiday, the report must be postmarked by the next business day. We encourage you to mail your reports at least a few days early to avoid late filing penalties.

If the pre-printed form is lost or damaged, you may request a replacement from ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404, or by calling the Contribution Section at 614-466-2319. If time is of the essence, please call to receive instructions for filing without the form.

For those employers with more than 15 employees, copies can be made of the Wage Detail page of the Quarterly Tax Return to use as supplemental pages.

If you are an employer with an active employer account with ODJFS, you may file electronically at either the Employer Resource Information Center (ERIC) or at the Ohio Business Gateway.
   
   
Missing Report(s)
A Notice of Failure to File (JFS-20158) is mailed to every employer who does not submit a complete Quarterly Tax Return to ODJFS. A completed Quarterly Tax Return includes both the Wage Detail section and the Quarterly Summary section. 

The Notice of Failure to File indicates which quarter's tax return is missing and how to resolve the delinquency. Please submit the missing Quarterly Tax Return(s) to ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404.

If you have submitted a complete Quarterly Tax Return and sent money, please check your records for a canceled check. Send a copy of the report and a copy of check (front and back) to the ODJFS address noted above. Make sure your employer number is shown on all copies being sent.

Once the missing Quarterly Tax Return is processed, you will be assessed one or more forfeitures and interest. You may apply for a waiver of these assessments. Should you have any questions, please call the compliance office listed on the notice.