State by state year end W-2 filing guide

One important component of year-end reporting requirements is filing with the state. Many states have their own annual reconciliation form, similar to the W-3 required at the federal level, and many also require W-2s to be filed with the state. We've broken down the requirements for each state, but make sure you verify your responsibilities by checking your state's website or speaking with your accountant or bookkeeper.

Select your state from the list below for information on your annual reconciliation form, as well as a link to state-specific filing instructions.

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

State Specific Resources

Alabama

At year end you are required to file reconciliation form A-3 with the state. The form is due on January 31 following the end of the year being filed and can be found on the state website.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form A-3 above.

Alaska

As there is no income tax in Alaska, no state year-end reconciliation form is required.

Arizona

At year end you are required to file reconciliation form A1-R with the state. The form is due on January 31 and can be found on the state website here.

W-2 filing is also required and also due on January 31. Instructions on how to file are located on the state website here.

Arkansas

At year end you are required to file reconciliation form AR-3MAR with the state. The form is due on the last day of February and can be found on the state website here.

W-2 filing is also required and also due on the last day of February. Instructions on how to file are included with form AR-3MAR above.

California

No state year-end reconciliation form is required as your quarterly DE 9 filing is used for reconciliation purposes by the state of California.

W-2 filing is also not required.

Colorado

At year end you are required to file reconciliation form DR-1093 with the state. The form is due on January 31 and can be found on the state website here.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form DR-1093 above.

Connecticut

At year end you are required to electronically file reconciliation form CT-W3 with the state. The form is due on January 31 and instructions can be found on the state website here.

W-2 e-filing is also required and also due on January 31. Instructions on how to e-file are included with form CT-W3 above.

Delaware

At year end you are required to file reconciliation form W-3 with the state. The form is due on January 31 and instructions can be found on the website here and forms can be found here.

W-2 filing is also required and also due on January 31. Instructions on how to file are included above.

D.C.

No state year-end reconciliation form is required as your quarterly FR-900Q filing is used for reconciliation purposes by D.C.

W-2 filing is required and due on January 31. Instructions on how to file can be found here and a sample transmittal form here.

Florida

As there is no income tax in Florida, no state year-end reconciliation form is required.

Georgia

At year end you are required to file reconciliation form G-1003 with the state. The form is due on the last day of February and can be found on the state website here.

W-2 filing is also required and also due on the last day of February. Instructions on how to file are included with form G-1003 above.

Hawaii

At year end you are required to file reconciliation form HW-3 with the state, due on the last day of February. Instructions can be found here.

W-2 filing is also required and also due on the last day of February. Instructions on how to file are included above.

Idaho

At year end you are required to file reconciliation form ID- 967 with the state. The form is due on the last day of January 31 and instructions can be found here.

W-2 filing is also required and also due on January 31. Instructions on how to file are included above.

Illinois

No state year-end reconciliation form is required as your quarterly IL-941 filing is used for reconciliation purposes by the state of Illinois.

W-2 filing is required to be submitted electronically by January 31. These forms must be e-filed online here. Instructions on how to file can be found here.

Indiana

At year end you are required to file reconciliation form WH-3 with the state. The form is due on January 31 and instructions can be found here

W-2 filing is also required and also due on January 31.

Iowa

At year end you are required to file the Iowa Withholding Annual Verified Summary of Payments Report. The form is due on the last day of January following the end of the year being filed and can be found on the state website.

W-2 filing is also required and also due on the last day of January. Instructions on how to file are included above.

Kansas

At year end you are required to file reconciliation form KW-3 with the state, due on January 31. Instructions on how to file can be found here.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form KW-3 above.

Kentucky

At year end you are required to file reconciliation form K-5 with the state, due on January 31. Instructions on how to file can be found here.

W-2 filing is required and also due on January 31. Instructions on how to file are included with form K-5 above.

Louisiana

At year end you are required to file reconciliation form L-3 with the state, due on the last day of February following the year being filed or on or before the 30th day after the date on which the final payment of wages were made. Instructions on how to file can be found here.

W-2 filing is also required and also due on the last day of February. Instructions on how to file are included with form L-3 above.

Maine

At year end you are required to file reconciliation form W-3ME with the state, due on January 31. Instruction on how to file are included with the form above.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form W-3ME above.

Maryland

At year end you are required to file reconciliation form MW-508 MW-508 with the state, it can be filed electronically here. The form is due on January 31. Instructions on how to file are included with the form above.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form MW-508 above.

Massachusetts

At year end you are required to file reconciliation form M-3 with the state. The form is due on January 31. Instructions on how to file are included with the form above.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form M-3 above.

Michigan

At year end you are required to file reconciliation form 165 with the state, due on the last day of February following the year being filed. Instructions on how to file can be found here.

W-2 filing is also required and also due on the last day of February. Instructions on how to file are included above.

Minnesota

No state year-end reconciliation form is required as your quarterly filing is used for reconciliation purposes by Minnesota.

W-2 filing is required and due on January 31. Instructions on how and where to file can be found here.

Mississippi

At year end you are required to file reconciliation form 89-140 with the state. The form is due on January 31. Instructions on how to file are included with the form.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form 89-140 above.

Missouri

No state year-end reconciliation form is required as your quarterly filing is used for reconciliation purposes by Minnesota.

W-2 filing is required along with Transmittal form MO W-3 it is due on January 31. Instructions on how to file are included with form MO W-3 above

Montana

At year end you are required to file reconciliation form MW-3 MW-3 with the state. The form is due January 31. Instructions on how to file are included with the form.

W-2 filing is also required, and also due January 31. Instructions on how to file are included with form MW-3 above.

Nebraska

At year end you are required to file reconciliation form W-3N with the state. The form is due on January 31. Instructions on how to file are included with the form.

W-2 filing is required, and is also due on January 31. Instructions on how to file are included with form W-3N above.

Nevada

As there is no income tax in Nevada, no state year end reconciliation form is required.

New Hampshire

As there is no income tax in New Hampshire, no state year end reconciliation form is required.

New Jersey

At year end you are required to file reconciliation form NJ-W-3M with the state, due the last day of February. This form can be found on the state website here.

W-2 filing is required, also due the last day of February. Further instructions for filing can be found on the state site here.

New Mexico

At year end you are required to file reconciliation form CRS-1. The form is due last day of February following the year being filed. Instructions on how to file are included with the form.

W-2 filing is required, and is also due the last day of February. Instructions on how to file are included with form CRS-1 above.

New York

No state year-end reconciliation form is required as your quarterly NY-45 filing is used for reconciliation purposes by New York.

W-2 filing is not required in New York.

North Carolina

At year end you are required to electronically file reconciliation form NC-3 with the state. The form is due on January 31.

W-2 filing is required, and also due on January 31. Instructions on how to file are included with form NC-3 above.

North Dakota

At year end you are required to file reconciliation form 307 with the state. The form is due January 31. Instructions on how to file are included with the form.

W-2 filing is required, also due on January 31. Instructions on how to file are included with form 307 above.

Ohio

At year end you are required to file reconciliation form IT- 3 with the state. The form is due on January 31. Instructions on how to file are included with the form.

W-2 filing is required, also due on January 31. Instructions on how to file are included with form IT- 3 above.

Oklahoma

No state year-end reconciliation form is required as your quarterly WTH10001 filing is used for reconciliation purposes by Oklahoma.

W-2 filing is required and due on January 31. Instructions on how to file can be found here.

Oregon

At year end you are required to file reconciliation form OR-WR with the state. The form is due on January 31. Instructions on how to file are included with the form.

W-2 filing is also required and due on January 31. Instructions on how to filed can be found here.

Pennsylvania

At year end you are required to file reconciliation form REV-1667 with the state. The form is due on January 31.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form REV-1667 above.

Rhode Island

At year end you are required to file reconciliation form RI-W3 with the state. The form is due on January 31. Instructions on how to file can be found here.

W-2 filing is also required and also due on January 31. Instructions on how to file are included with form RI-W3 above.

South Carolina

At year end you are required to file reconciliation form WH-1606 WH-1606 with the state. The form is a combination of 4Q/Annual Reconciliation and is due on January 31. Instructions on how to file are included with the form.

W-2 filing is also required and due on January 31. Instructions on how to file are included with form WH-1606 above.

South Dakota

As there is no income tax in South Dakota, no state year end reconciliation form is required.

Tennessee

As there is no income tax in Tennessee, no state year end reconciliation form is required.

Texas

As there is no income tax in Texas, no state year end reconciliation form is required.

Utah

At year end you are required to electronically file reconciliation form TC-941E with the state. The form is due on January 31. Instructions on how to file can be found here.

W-2 filing is also required and due on January 31. Instructions on how to file are included with form TC-941E above.

Vermont

At year end you are required to file reconciliation form WHT-434 with the state. The form is due on January 31. Instructions on how to file can be found here.

W-2 filing is also required and due on January 31. Further instructions for how to file can be found here.

Virginia

At year end you are required to file reconciliation form VA-6 with the state. The form is due on January 31. Instructions on how to file are included with the form.

W-2 filing is also required, and due on January 31. Instructions on how to file are included with form VA-6 above.

Washington

As there is no income tax in Washington, no state year end reconciliation form is required.

West Virginia

At year end you are required to file reconciliation form IT- 103 with the state. The form is due on January 31. Instructions on how to file are included with the form.

W-2 filing is also required and due on January 31. Instructions on how to file are included with form IT- 103 above.

Wisconsin

At year end you are required to file reconciliation form WT-7with the state. The form is due on January 31. Instructions of how to file can be found here.

W-2 filing is also required and due on January 31. Instructions of how to file are included with form WT-7 above.

Wyoming

As there is no income tax in Wyoming, no state year end reconciliation form is required.

Was this article helpful?
34 out of 46 found this helpful