Where do you send the 1099s to OHIO?
You dont send 1099s to the State of Ohio. Ohio income tax starts with the federal adjusted gross income (AGI) and makes adjustments to it to arrive at the Ohio taxable income. So 1099s just need to be sent to the IRS. It is possible that Ohio cities require 1099 forms to be sent to them. Instructions and the city mailing address can be found at the city income tax web site.