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:
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.
| State | W-2 Filing Deadline |
|---|---|
| Alabama | January 31 |
| Alaska | N/A |
| Arizona | January 31 |
| Arkansas | January 31 |
| California | N/A |
| Colorado | January 31 |
| Connecticut | January 31 |
| Delaware | January 31 |
| D.C. | January 31 |
| Florida | N/A |
| Georgia | January 31 |
| Hawaii | January 31 |
| Idaho | January 31 |
| Illinois | January 31 |
| Indiana | January 31 |
| Iowa | February 15 |
| Kansas | January 31 |
| Kentucky | January 31 |
| Louisiana | February 28 |
| Maine | January 31 |
| Maryland | January 31 |
| Massachusetts | January 31 |
| Michigan | January 31 |
| Minnesota | January 31 |
| Mississippi | January 31 |
| Missouri | January 31 (if you have 250 or more employees) February 28 (if you have fewer than 250 employees) |
| Montana | January 31 |
| Nebraska | January 31 |
| Nevada | N/A |
| New Hampshire | N/A |
| New Jersey | February 15 |
| New Mexico | February 28 |
| New York | N/A |
| North Carolina | January 31 |
| North Dakota | January 31 |
| Ohio | January 31 |
| Oklahoma | January 31 |
| Oregon | January 31 |
| Pennsylvania | January 31 |
| Rhode Island | January 31 |
| South Carolina | January 31 |
| South Dakota | N/A |
| Tennessee | N/A |
| Texas | N/A |
| Utah | January 31 |
| Vermont | January 31 |
| Virginia | January 31 |
| Washington | N/A |
| West Virginia | January 31 |
| Wisconsin | January 31 |
| Wyoming | N/A |
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