Bulk filing is used primarily by payroll companies to submit employer withholding taxes to the Ohio Department of Taxation. Bulk filing enables companies to submit large numbers of filings in a single file.
The Gateway is capable of receiving bulk filings for the following employer withholding services.
- Ohio IT-501
- Ohio IT-941
- Ohio IT-942 (Quarterly)
- Ohio IT-942 (4th Quarter/Annual)
- Ohio SD-101
- Ohio SD-141
For more details regarding how to become a Bulk Filer please refer the Bulk Filing Walkthrough Document, a step-by-step guide on how to become a Bulk Filer.
In order to submit bulk files, you will need to register as a bulk filer in addition to already having an active Gateway account.
You must have a Federal ETIN (Electronic Transmitter Identification Number) as well as a Federal EIN (Employer Identification Number). The Gateway will accept proof of an ETIN application in order to begin the registration process.
Once we process your registration, we will work with you to test your ability to transmit test filings.
The Bulk Filing Implementation Guide - Part A describes the requirements governing registration and the submission and transmission of files.
A critical component of testing will include:
- validating the format of the files you submit
- confirming your ability to consume acknowledgements you receive from the Gateway
The Gateway processes files that conform to the FSET (Federal/State Employment Taxes) standard.
For your convenience, we have provided a Bulk Filing FSET Validator to help you quickly validate your file format.
The Bulk Filing Implementation Guide – Part B includes information related to file formats, acknowledgements and error handling for the particular file types currently in scope.
Also, review the Bulk Filing Certification Testing document which includes all the different Test Scenarios for different Form Types that needs to be tested and submitted during the Testing phase.
Please refer to the Bulk Filing Troubleshooting Reference Document during the testing phase as it includes lists all the common error encountered while testing. This document will help the Bulk Filers who are already into the testing phase and are getting errors while testing.
Is the electronic bulk filing mandated for payroll service providers?
Yes, electronic bulk filing was mandated for payroll service providers as of January 1, 2015.
If so, is there a client size that will dictate this mandate? (Example, if we have 100 or more employers, etc.)
The Department of Taxation's current plan applies to all payroll services (reporting agents) and return transmitters regardless of the number of clients involved (i.e. no minimum threshold).
I tried to register [Bulk Filer Company Name] on the Gateway and found out that there is an account already established for our own purpose, but not for bulk filing for our clients. Do I need to create another account or do we have to use the same one that already exists?
There can only be one instance of a company on the Gateway, but multiple Usernames (accounts) may be associated with that company. The existing Company Administrator can create a new Username (account) to be used for bulk filing purposes.
I created a username and password for [Bulk Filer Company Name] on the Gateway. What is the next step for registration?
Complete and return the Bulk Filing Registration form to OBG and, if the ability to make payments via ACH credit is desired, then also submit the ACH credit registration form to the Ohio Treasurer of State's office.
Can I provide more than one email address for registration? Can this be a distribution email?
Yes, the registration form provides for both primary and secondary Business and Technical Contacts. E-mail addresses can include distribution e-mail address.
The registration form asks for Primary/Secondary business contact and Primary/Secondary technical contact. Do you need 4 contacts for [Bulk Filer Company Name]?
Bulk filers may provide as many (or as few) contacts as desired. In the event of an issue or problem, more contacts make it less likely that any one contact's absence will adversely affect the ability to communicate.
How can I reflect credits and overpayments in bulk file? This would assist bulk filers in applying credits more accurately.
Credits and overpayments can be reflected by including overpayment node in the bulk file.
For IT-941, IT-942 quarterly annual filings following needs to be included:
For IT-942 Quarterly filing following needs to be included:
AmountOfOverpayment line required but it won't be used by the Gateway. The overpayment amount will be automatically calculated by the system. This amount will be refunded or credited depending on RefundElect or CreditElect node is included.
Please note that for IT-942 quarterly filings only CreditElect is applicable.
In SD-141 refund is implied and it is not necessary to explicitly state that there is an overpayment, but overpayment node can be included for clarity.
Overpayment is not applicable to IT-501 and SD-101 filings.