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|
|Arizona||AZ||Yes||January 31||Form A1-R|
|Arkansas||AR||Yes||January 31||Form AR3MAR|
|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|
|Georgia||GA||Yes||January 31||Form G-1003|
|Hawaii||HI||Yes||February 28||Form HW-3|
|Idaho||ID||Yes||January 31||Form 967|
|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|
|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|
|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|
|New Jersey||NJ||Yes||February 28||Form NJ-W-3M|
|New Mexico||NM||Yes||February 28||Form RPD-41072|
|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|
|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|
|West Virginia||WV||Yes||February 28||Form WV/IT103|
|Wisconsin||WI||Yes||January 31||Form WT-7|
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.