OSHA Form Filing FAQs: 300, 300A, 301, and ITA Answers for 2026
Four duties get blurred: recording on the 300 and 301, certifying and posting the 300A, submitting to the ITA if covered, and keeping records five years.
The short answer
Four duties get blurred: recording on the 300 and 301, certifying and posting the 300A, submitting to the ITA if covered, and keeping records five years. Each has its own deadline, and completing one does not complete the others.
Filing season creates repeated questions about what to fill in, post, certify, retain, and submit.
The rule in plain English
The recordkeeping year has four duties that are often blurred together. Record each case on the 300 and 301 within 7 calendar days (29 CFR 1904.29). Certify and post the 300A from February 1, 2027 to April 30, 2027 (29 CFR 1904.32). Submit to OSHA's ITA by March 2, 2027 if your establishment is covered (29 CFR 1904.41). Keep everything for five years and keep the log current (29 CFR 1904.33). Severe injury reporting (8 and 24 hours) runs on its own clock (29 CFR 1904.39).
The recordkeeping year at a glance
- Throughout 2026: enter each recordable case on the 300 Log and 301 within 7 calendar days of learning about it.
- January 2027: review the 2026 log, total it on the 300A, and have a company executive certify it.
- February 1, 2027: the certified 300A is posted at every establishment that keeps a log.
- March 2, 2027 (Tuesday): covered establishments submit 2026 data to OSHA's Injury Tracking Application.
- April 30, 2027: last day of the posting period.
- December 31, 2027: last day the ITA accepts late 2026 submissions.
How it plays out on site
Separate routine recordkeeping forms from electronic submission and severe injury reporting. Each duty has its own trigger and deadline, and completing one (usually the ITA upload) is often mistaken for completing all of them. The fix is a year-end checklist that covers each duty separately, with its own owner and evidence.
EHS managers usually run the monthly review, which is the best point to catch the late medical updates that change a case.
The common mistake
Teams treat one filed item as proof that every OSHA form duty is complete.
All four duties draw on the same log, so one reviewed log is the foundation for the posting, the submission, and the records you keep.
Edge cases
- Zero-case years still require work if the employer is covered by routine recordkeeping.
- Zero-case years still require a certified and posted 300A if you keep records.
Worked example
A 120-person manufacturer's January checklist has five lines, each with an owner: log review (safety), hours and headcount (payroll), certification (plant manager), posting (HR, with a photo), and the ITA submission (safety, with the confirmation saved to the 2026 folder).
Checklist
- Review the log.
- Check the 301 support.
- Certify and post the 300A.
- Submit to the ITA if covered.
- File everything for retention.
What to keep in the case file:
- The reviewed log and 301s
- The certified 300A and posting evidence
- The ITA confirmation, if covered
- An index of stored records by year and establishment
Where 300log helps
300log keeps each establishment's recorded cases, certified 300A, and ITA filing status in one place, so filing season is a checklist rather than a hunt.
For a quick answer without an account, use the free ITA coverage checker.
Frequently asked questions
Is submitting to the ITA the same as posting the 300A?
No. Posting is required for every establishment that keeps records; ITA submission applies only to covered establishments. Most covered establishments must do both.
Do we file anything with OSHA if we had no injuries?
If you keep records, you certify and post a zero-case 300A, and covered establishments also submit it to the ITA.
How long do we keep the forms?
Five years following the end of the calendar year they cover, keeping the 300 Log current during that time.
When is the next ITA deadline?
March 2, 2027, for 2026 data.
Sources
Primary regulation and agency guidance this article relies on.
- [1]29 CFR 1904.29: OSHA Forms 300, 300A, and 301Occupational Safety and Health Administration · osha.gov(opens in a new tab)
- [2]29 CFR 1904.32: Annual summary certification and postingOccupational Safety and Health Administration · osha.gov(opens in a new tab)
- [3]OSHA Injury Tracking Application frequently asked questionsOccupational Safety and Health Administration · osha.gov(opens in a new tab)
Written and reviewed by the 300log Editorial Team. Guidance, not legal advice: confirm edge cases with OSHA or counsel.
