Oklahoma State W-2 Reporting Requirements

Does Oklahoma Require State W-2 Reporting?

Yes, Oklahoma does require state W-2 reporting even if there was no state tax withholding.

How Must Oklahoma State W-2 Reporting be Filed?

Oklahoma accepts e-filing and paper filing.

What are the Forms and Due Dates for Oklahoma State W-2 Reporting?

In addition to the Form W-2, Oklahoma requires Federal Form W-3Transmittal of Wage and Tax Statements to be filed.

Forms W-2 and W-3 are due by February 28.

What are the W-2 penalties for Oklahoma?

The W-2 penalties for Oklahoma are as follows:

  • Late filing: Penalty of 10% of tax due if not corrected within 15 days of delinquency.
  • Late Payment: Penalty of 10% of amount of underpayment if not corrected within 15 days of delinquency.
  • Interest rate of 1.25% per month is also imposed.
  • Fraud: If any portion of deficiency is due to fraud with intent to evade tax, then a penalty of 50% of tax due will be assessed.

See the Oklahoma Withholding Tax Rules for more information.

What is the Responsible State Filing Agency?

Oklahoma Tax Commission
2501 N. Lincoln Blvd.
Oklahoma City, Oklahoma 73194
Phone: (405) 521-3160

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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