Effective for taxes filed in 2017 [tax year 2016] – Chapter 172, Section 5 (F) (2) states:

The Tax Administrator shall require a taxpayer who is an individual to include, with each annual return; and amended return, copies of the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements", including all information reported on the taxpayers federal W-2, as well as taxable wages reported or withheld for any municipal corporation; the taxpayer's Internal Revenue Service form 1040; and with respect to an amended tax return, any other documentation necessary to support the adjustments made in the amended return. An individual taxpayer who files the annual return required by this section electronically is not required to provide paper copies of any of the foregoing to the Tax Administrator unless the Tax Administrator requests such copies after the return has been filed.

(Note: Electronic filing is not currently available for individuals. Businesses registered with the Ohio Business Gateway my file electronically through their website)