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	N/A
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

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!

 

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