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Job & Family Services Office of Unemployment Insurance Operations
Quarterly Reporting
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Beginning January 1, 2018, employers are required to submit their quarterly reports electronically. Please review the various options employers have to submit their quarterly reports electronically. In addition, The SOURCE allows employers and third-party administrators to manage all their business related to unemployment contributions online, including registering new businesses, filing quarterly reports and making tax payments.
   
   
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. 
   
   
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. 
   
   
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. 

The Notice of Failure to File indicates which quarter's tax return is missing and how to resolve the delinquency. Please go to https://jfs.ohio.gov/ouio/TheSource/ (The SOURCE) to file the missing return(s).

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 penalty and interest. You may apply for a waiver of these assessments. Should you have any questions, please call the contribution section at 614-466-2319.
   
    
Paper Form Exception Filing Information

In Ohio, employers are required to submit their Quarterly Tax Return electronically.

For employers approved by the Office of Unemployment Insurance Operations to submit reports by paper, please use the Ohio Unemployment Quarterly Tax Return (JFS-20125).