State W-2 Reporting Requirements – Comprehensive List

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.

State Abbreviation Required? Filing Due Date Reconciliation / Transmittal
Alabama AL Yes January 31 Form A-3
Alaska AK No N/A N/A
Arizona AZ Yes January 31 Form A1-R
Arkansas AR Yes January 31 Form AR3MAR
California CA No N/A N/A
Colorado CO Yes January 31 Form DR-1093
Connecticut CT Yes January 31 Form CT-W3 HHE
Delaware DE Yes January 31 Delaware Form W-3
District of Columbia DC Yes January 31 N/A
Florida FL No N/A N/A
Georgia GA Yes January 31 Form G-1003
Hawaii HI Yes February 28 Form HW-3
Idaho ID Yes January 31 Form 967
Illinois IL Yes January 31 N/A
Indiana IN Yes January 31 Form WH-3
Iowa IA Yes January 31 Form 44-007 VSP
Kansas KS Yes January 31 Form KW-3
Kentucky KY Yes January 31 N/A
Louisiana LA Yes January 31 Form L-3
Maine ME Yes January 31 Form W-3ME
Maryland MD Yes January 31 Form MW508
Massachusetts MA Yes January 31 Form M-3
Michigan MI Yes February 28 Form-5081
Minnesota MN Yes January 31 N/A
Mississippi MS Yes January 31 Form 89-140
Missouri MO Yes January 31 Form MO-W3
Montana MT Yes January 31 Form MW-3
Nebraska NE Yes January 31 Form W-3N
Nevada NV No N/A N/A
New Hampshire NH No N/A N/A
New Jersey NJ Yes February 28 Form NJ-W-3M
New Mexico NM Yes February 28 Form RPD-41072
New York NY No N/A N/A
North Carolina NC Yes January 31 Form NC-3
North Dakota ND Yes January 31 Form 307
Ohio OH Yes January 31 Form IT-3
Oklahoma OK Yes February 28 Form W-3
Oregon OR Yes January 31 Form OR-WR
Pennsylvania PA Yes January 31 Form REV-1667
Rhode Island RI Yes January 31 Form RI-W3
South Carolina SC Yes January 31 Form WH-1606
South Dakota SD No N/A N/A
Tennessee TN No N/A N/A
Texas TX No N/A N/A
Utah UT Yes January 31 Form TC-941E
Vermont VT Yes January 31 Form WHT-434
Virginia VA Yes January 31 Form VA-6 / Form VA-6H
Washington WA No N/A N/A
West Virginia WV Yes February 28 Form WV/IT103
Wisconsin WI Yes January 31 Form WT-7
Wyoming WY No N/A N/A
State W-2 Requirements Chart


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.

About Author