State W-2 Filing Deadlines [+ Chart]

If you’ve had employees for a while, you know the drill. Every year, you must prepare and send Forms W-2 to the proper parties, which typically includes the state. For on-time reporting, you need to know your state W-2 filing deadlines.

State W-2 filing is in addition to sending the forms to the Social Security Administration and employees. Read on to learn everything you need to know about state W-2 forms. 

What is a state W-2 form?

A state W-2 is one of six copies included with Form W-2. The state W-2 form is the W-2 copy employers file with the employee’s state, city, or local tax department.

Here’s a breakdown of the W-2 copies, along with where you send each:

  • Copy A: SSA (along with Form W-3)
  • Copy B: Employee (the employee files this copy with their federal income tax return)
  • Copy C: Employee (for their records) 
  • Copy D: Keep (for your records) 
  • Copy 1: State, city, or local tax department (if required)
  • Copy 2: Employee (the employee files this copy, if required, with their state, city, or local tax department)

Each copy of Form W-2 includes the same boxes and information. Copy 1 of Form W-2 (aka the state copy) looks like this:

2023 Form W-2: Copy 1 - For State, City, or Local Tax Department

Each copy of Form W-2 you must send has a deadline. The Form W-2 deadline for employee copies (B, C, and 2) is January 31. Submit Copy A to the SSA by January 31, along with Form W-3, Transmittal of Wage and Tax Statements. Send Copy 1 to the state by the state filing deadline, which can vary. However, many states also have a January 31 deadline. If the deadline falls on a weekend or holiday, you have until the next business day.

State W-2 filing 

Again, most states require Form W-2 filing. Many states require employers to submit Forms W-2 with a year-end state reconciliation form. 

Check out your state’s W-2 filing deadline, reconciliation report or transmittal requirements, and electronic filing requirements below. 

Alabama

Alabama does require state W-2 filing. Take a look at the additional filing information you should know: 

  • Electronic filing requirements: Required if you’re submitting 25 or more W-2s or if you filed and paid electronically during the year  
  • Annual report: Form A-3, State of Alabama Annual Reconciliation of Alabama Income Tax Withheld 
  • Filing deadline: January 31

Alaska

Alaska does not have a state income tax.

Arizona

Arizona requires W-2 filing with the state. Here is additional filing information you should know:

  • Electronic filing requirements: Required for all employers
  • Annual report: Form A1-R, Arizona Withholding Reconciliation Return (required only if you file quarterly with Form A1-QRT during the year)
  • Filing deadline: January 31

Arkansas

Employers must file the W-2 with the state and keep the following requirements in mind: 

  • Electronic filing requirements: Required if you file 250 or more W-2s
  • Annual report: Form ARW-3, Transmittal of Wage and Tax Statement
  • Filing deadline: January 31 

California

California does not require state W-2 filing or an Annual report. According to the state, you should already be reporting wage and withholding information on a quarterly basis using Forms DE 9C, Quarterly Contribution Return and Report of Wages, and DE 9C, Quarterly Contribution Return and Report of Wages (Continuation).

Colorado

The state of Colorado requires W-2 reporting:

  • Electronic filing requirements: Required if you file 250 or more W-2s
  • Annual report: Form DR 1093, Annual Transmittal of State W-2 Forms
  • Filing deadline: January 31

Connecticut 

Employers must file the W-2 with Connecticut and keep the following requirements in mind:

  • Electronic filing requirements: Required for all employers
  • Annual report: Form CT-W3, Connecticut Annual Reconciliation of Withholding 
  • Filing deadline: January 31

Delaware

The state requires W-2 filing. Take a look at the following filing information:

  • Electronic filing requirements: Required if you file 250 or more W-2s
  • Annual report: Form WTH-REC (W-3), Annual Reconciliation of Delaware Income Tax Withheld 
  • Filing deadline: January 31

D.C.

Employers must file Forms W-2 with D.C. And, keep the following in mind:

  • Electronic filing requirements: Required if you’re submitting 25 or more W-2s
  • Annual report: N/A 
  • Filing deadline: January 31

Florida

Florida does not have a state income tax.

Georgia

The state requires W-2 filing. Review the following filing information to prepare:

  • Electronic filing requirements: Required if you file 250 or more W-2s, file and pay electronically, or are filing Form G2-FL, Allocated Withholding on Employees of Loan-Out Companies
  • Annual report: G-1003, Withholding Income Statement Transmittal 
  • Filing deadline: January 31

Hawaii

Hawaii requires W-2 filing. But, employers can choose between filing the state copy of Form W-2 or Hawaii’s HW-2 form, Statement of Hawaii Income Tax Withheld and Wages Paid. Check out the specifics here:

  • Electronic filing requirements: Required if your withholding tax liability exceeds $40,000 annually
  • Annual report: Form HW-30, Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages, is only required for paper submissions of W-2 or HW-2 forms
  • Filing deadline: January 31

Idaho

Idaho requires state W-2 filing and has the following requirements:

  • Electronic filing requirements: Required if you file 250 or more W-2s and have 50 or more employees working in Idaho
  • Annual report: Form 967, Idaho Annual Withholding Report 
  • Filing deadline: January 31

Illinois

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required for all employers
  • Annual report: N/A (there’s a quarterly form, IL-941, that reports Illinois wage and withholding information)
  • Filing deadline: January 31

Indiana

Indiana requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you file more than 25 W-2s
  • Annual report: Form WH-3, Annual Withholding Reconciliation Form
  • Filing deadline: January 31

Iowa 

Employers must file the state W-2 with Iowa if it contains state tax withholding. Check out the specifics here:

  • Electronic filing requirements: Required for all employers
  • Annual report: N/A
  • Filing deadline: February 15

Kansas

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required if you have more than 50 employees or payees 
  • Annual report: KW-3, Kansas Annual Withholding Tax Return 
  • Filing deadline: January 31 

Kentucky

Kentucky requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you have more than 25 Kentucky withholding statements to file
  • Annual report: Form K-5, Corrected Report of Kentucky Withholding Statements (unless submitting W-2s electronically)
  • Filing deadline: January 31

Louisiana

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required if you have 50 or more employees
  • Annual report: Form L-3, Annual Reconciliation of State Income Tax Withheld
  • Filing deadline: February 28

Maine

Maine requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Not required 
  • Annual report: Form W-3ME, Maine Revenue Services Reconciliation of Maine Income Tax Withheld in 2022
  • Filing deadline: January 31

Maryland

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required if you have 25 or more W-2 forms
  • Annual report: Form MW508, Annual Employer Withholding Reconciliation Return 
  • Filing deadline: January 31

Massachusetts 

Massachusetts requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required for 50 or more W-2s 
  • Annual report: Form M-3, Reconciliation of Massachusetts Income Taxes Withheld for Employers (if you submit paper copies)
  • Filing deadline: January 31

Michigan

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required if you have 250 or more employees 
  • Annual report: Form 5081, Sales, Use and Withholding Taxes Annual Return 
  • Filing deadline: January 31 

Minnesota

Employers must file state W-2 forms that report Minnesota withholding and keep the following information in mind:

  • Electronic filing requirements: Required if you have more than 10 W-2s and 1099s
  • Annual report: N/A
  • Filing deadline: January 31

Mississippi

Mississippi requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you have more than 25 W-2s, 1099s, or other information returns
  • Annual report: Form 89-140, Mississippi Annual Information Return 
  • Filing deadline: January 31

Missouri 

Missouri requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you have 250 or more employees
  • Annual report: Form MO W-3, Transmittal of Tax Statements 
  • Filing deadline: January 31 (if you have 250 or more employees) or February 28 (if you have fewer than 250 employees)

Montana

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Not required 
  • Annual report: Form MW-3, Montana Annual W-2 1099 Withholding Tax Reconciliation
  • Filing deadline: January 31

Nebraska 

Nebraska requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you are filing more than 50 forms with Nebraska income tax withholding or if you must make income tax withholding payments electronically
  • Annual report: Form W-3N, Nebraska Reconciliation of Income Tax Withheld 
  • Filing deadline: January 31

Nevada

Nevada does not have a state income tax.

New Hampshire 

New Hampshire does not have a state income tax on employment income.

New Jersey 

New Jersey requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required for all employers
  • Annual report: NJ-W-3M, Reconciliation of Tax Withheld (due February 15)
  • Filing deadline: February 15

New Mexico 

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required if you have 25 or more employees
  • Annual report: Complete Form RPD-41072, Annual Summary of Withholding Tax for CRS-1 Filers, and keep in your records. You do not need to submit it to the state
  • Filing deadline: February 28

New York

New York does not require state W-2 filing or an Annual report. You must report wage and withholding information on a quarterly basis using Form NYS-45.

North Carolina

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required for all employers
  • Annual report: Form NC-3, Annual Withholding Reconciliation 
  • Filing deadline: January 31 

North Dakota

North Dakota requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you had to withhold $1,000 or more from wages during the year or you contracted with a third-party payroll service provider to file and remit state income tax, and the service electronically filed and remitted your federal taxes
  • Annual report: Form 307, North Dakota Transmittal of Wage and Tax Statement (paper copy not required if filing electronically); Form 306, Income Tax Withholding Return (either electronically or paper)
  • Filing deadline: January 31

Ohio

Ohio requires W-2 filing with the state. Check out the specifics here:

  • Electronic filing requirements: Required if you have 10 or more W-2s
  • Annual report: Form IT-3, Transmittal of W-2 and 1099-R Statements, along with a copy of the W-2s that were issued to employees (if you don’t file electronically)
  • Filing deadline: January 31

Oklahoma

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required for all employers
  • Annual report: N/A (employers report quarterly using Form WTH 10001, Oklahoma Quarterly Wage Withholding Tax Return)
  • Filing deadline: January 31

Oregon

Oregon requires W-2 filing with the state. And, keep the following information in mind:

  • Electronic filing requirements: Required for all employers
  • Annual report: Form OR-WR, Oregon Annual Withholding Reconciliation Report
  • Filing deadline: January 31

Pennsylvania 

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required for employers
  • Annual report: REV-1667, Annual Withholding Reconciliation Statement 
  • Filing deadline: January 31

Rhode Island

Employers must file state W-2 forms and keep the following information in mind:

  • Electronic filing requirements: Required if you have 25 or more employees
  • Annual report: Form RI-W3, Transmittal of Wage and Tax Statements (must be filed on paper)
  • Filing deadline: January 31

South Carolina

South Carolina requires that employers submit W-2s with the state. 

  • Electronic filing requirements: Not required 
  • Annual report: Form WH-1612, Transmittal Form for W-2s OR 1099s Submitted by CD-ROM or Paper (not required if you submit W-2s online via MyDORWAY); Form WH-1606, SC Withholding Fourth Quarter and Annual Reconciliation Return
  • Filing deadline: January 31

South Dakota

South Dakota does not have a state income tax.

Tennessee

Tennessee does not have a state income tax on employment income.

Texas

Texas does not have a state income tax.

Utah

Utah requires that employers submit W-2s reporting Utah income with the state. 

  • Electronic filing requirements: Required for all employers
  • Annual report: N/A (employers report wage and withholding information quarterly on Form TC-941E, Utah Withholding Return)
  • Filing deadline: January 31

Vermont

Vermont requires W-2 filing. Take a look at the following information:

  • Electronic filing requirements: Required if your total combined number of W-2 and 1099 forms being submitted is more than 25
  • Annual report: Form WHT-434, Annual Withholding Reconciliation
  • Filing deadline: January 31

Virginia

Employers must file W-2 forms with the state and understand Virginia’s requirements:

  • Electronic filing requirements: Required for all employers
  • Annual report: VA-6, Employer’s Annual or Final Summary of Virginia Income Tax Withheld 
  • Filing deadline: January 31

Washington

Washington does not have a state income tax.

West Virginia

West Virginia requires W-2 filing with the state. Take a look at the specifics below:

  • Electronic filing requirements: Required if you use a payroll service or file 25 or more withholding returns
  • Annual report: WV/IT-103, West Virginia Withholding Year End Reconciliation
  • Filing deadline: January 31

Wisconsin 

The state requires W-2 filing. Keep the following requirements in mind:

  • Electronic filing requirements: Required if you file 10 or more wage statements with the department
  • Annual report: Form WT-7, Employers Annual Reconciliation of Wisconsin Income Tax Withheld
  • Filing deadline: January 31

Wyoming

Wyoming does not have a state income tax.

State W-2 filing deadlines: Chart

Use our quick-reference chart below to see state W-2 filing deadlines and your accompanying Annual report requirements.

StateW-2 Filing Deadline
AlabamaJanuary 31
AlaskaN/A
ArizonaJanuary 31
ArkansasJanuary 31
CaliforniaN/A
ColoradoJanuary 31
ConnecticutJanuary 31
DelawareJanuary 31
D.C.January 31
FloridaN/A
GeorgiaJanuary 31
HawaiiJanuary 31
IdahoJanuary 31
IllinoisJanuary 31
IndianaJanuary 31
IowaFebruary 15
KansasJanuary 31
KentuckyJanuary 31
LouisianaFebruary 28
MaineJanuary 31
MarylandJanuary 31
MassachusettsJanuary 31
MichiganJanuary 31
MinnesotaJanuary 31
MississippiJanuary 31
MissouriJanuary 31 (if you have 250 or more employees) 
February 28 (if you have fewer than 250 employees)
MontanaJanuary 31
NebraskaJanuary 31
NevadaN/A
New HampshireN/A
New JerseyFebruary 15
New Mexico February 28
New YorkN/A
North CarolinaJanuary 31
North DakotaJanuary 31
OhioJanuary 31
OklahomaJanuary 31
OregonJanuary 31
PennsylvaniaJanuary 31
Rhode IslandJanuary 31
South CarolinaJanuary 31
South DakotaN/A
TennesseeN/A
TexasN/A
UtahJanuary 31
VermontJanuary 31
VirginiaJanuary 31
WashingtonN/A
West VirginiaJanuary 31
WisconsinJanuary 31
WyomingN/A

Don’t want to deal with the hassle of Form W-2? Let Patriot take care of your Form W-2 filing for you. Patriot’s Full Service payroll services will generate and file Form W-2 on your behalf. Your only responsibility? Giving Forms W-2 to your employees. Try it out with a free trial today!

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