State W-2 Reporting Requirements – Comprehensive List 2021

In addition to submitting your W-2 reporting to the Social Security Administration (SSA), you need to be aware of your state W-2 reporting requirements.

What is Form W-2?

Form W-2, Wage and Tax Statement, is used by employers to report employees’ annual earnings, federal, and state taxes withheld at the end of each calendar year.

The employer is required to file Forms W-3 and W-2 with the SSA and send a copy of the Forms W-2 to each of the employees as well. Employers may also be required to file additional information with the state(s), if applicable.

Some states require an additional reconciliation form, which is a state version of the summary Form W-3 which is included in a federal W-2 filing.

Which states have W-2 filing requirements?

Almost all states have W-2 filing requirements. If a state has a state income tax, then they typically require W-2 filing on the state level.

Alaska, California, Florida, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington, and Wyoming do not have state W-2 filing requirements.

State W-2 Requirements Chart

State W-2 reporting requirements vary by state. Select your state below to view more information about their W-2 reporting requirements.

StateAbbreviationRequired?Filing Due DateReconciliation / Transmittal
AlabamaALYesJanuary 31Form A-3
AlaskaAKNoN/AN/A
ArizonaAZYesJanuary 31Form A1-R
ArkansasARYesJanuary 31Form AR3MAR
CaliforniaCANoN/AN/A
ColoradoCOYesJanuary 31Form DR-1093
ConnecticutCTYesJanuary 31Form CT-W3 HHE
DelawareDEYesJanuary 31Delaware Form W-3
District of ColumbiaDCYesJanuary 31N/A
FloridaFLNoN/AN/A
GeorgiaGAYesJanuary 31Form G-1003
HawaiiHIYesFebruary 28Form HW-3
IdahoIDYesJanuary 31Form 967
IllinoisILYesJanuary 31N/A
IndianaINYesJanuary 31Form WH-3
IowaIAYesJanuary 31Form 44-007 VSP
KansasKSYesJanuary 31Form KW-3
KentuckyKYYesJanuary 31N/A
LouisianaLAYesJanuary 31Form L-3
MaineMEYesJanuary 31Form W-3ME
MarylandMDYesJanuary 31Form MW508
MassachusettsMAYesJanuary 31Form M-3
MichiganMIYesFebruary 28Form-5081
MinnesotaMNYesJanuary 31N/A
MississippiMSYesJanuary 31Form 89-140
MissouriMOYesJanuary 31Form MO-W3
MontanaMTYesJanuary 31Form MW-3
NebraskaNEYesJanuary 31Form W-3N
NevadaNVNoN/AN/A
New HampshireNHNoN/AN/A
New JerseyNJYesFebruary 28Form NJ-W-3M
New MexicoNMYesFebruary 28Form RPD-41072
New YorkNYNoN/AN/A
North CarolinaNCYesJanuary 31Form NC-3
North DakotaNDYesJanuary 31Form 307
OhioOHYesJanuary 31Form IT-3
OklahomaOKYesFebruary 28Form W-3
OregonORYesJanuary 31Form OR-WR
PennsylvaniaPAYesJanuary 31Form REV-1667
Rhode IslandRIYesJanuary 31Form RI-W3
South CarolinaSCYesJanuary 31Form WH-1606
South DakotaSDNoN/AN/A
TennesseeTNNoN/AN/A
TexasTXNoN/AN/A
UtahUTYesJanuary 31Form TC-941E
VermontVTYesJanuary 31Form WHT-434
VirginiaVAYesJanuary 31Form VA-6 / Form VA-6H
WashingtonWANoN/AN/A
West VirginiaWVYesFebruary 28Form WV/IT103
WisconsinWIYesJanuary 31Form WT-7
WyomingWYNoN/AN/A
State W-2 Requirements Chart

Conclusion

Form W-2 is used to report wages and taxes at the federal and state level. Most states have W-2 reporting requirements that must be fulfilled to be compliant and not accrue penalties.

Be sure to meet the federal and state W-2 reporting requirements by learning more in our Form W-2 PDF guide. Download it below!

 

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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