Form W-2: State-by-state year end filing guide

Many states require W-2s to be filed with the state and many require their own annual reconciliation form, similar to the Federal W-3. Learn about 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:

Alabama; Alaska; Arizona; 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

Form A-3, Annual Reconciliation of Income Tax Withheld is due on or before the last day of January following the end of the year being filed. Federal Forms W-2 must be submitted with Form A-3. Employers submitting 25 or more W-2’s or who have filed and paid electronically during the year are required to file these electronically. Filing instructions can be found here.

Alaska

There is no income tax in Alaska so there is no state year-end reconciliation form requirement.

You are still required to file and furnish your federal Form W-2/3 with the SSA and your employees by January 31st following the end of the tax year. If this date lands on a weekend, forms are due the following business day.

Arizona

Form A1-R Arizona Withholding Reconciliation Tax Return is due January 31st following the end of the tax year for those that filed Form A1-QRT throughout the year. Federal Form W-2 filing is also required with the state and is due January 31st. If this date lands on a weekend, forms are due the following business day.

Note: Employers who file Form A1-APR, Arizona Annual Payment Withholding Tax Return, should not file Form A1-R.

Arkansas

Form ARW-3 (Transmittal of Wage and Tax Statement) is due, and needs to be sent with federal Forms W-2, by January 31st following the end of the tax year. Filing instructions can be found here.

Form AR-3MAR Employer’s Annual Reconciliation of Income Tax Withheld is due to the state by February 28th.

California

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

Federal form W-2 is not required to be filed with the state. 

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.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked 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.

State e-filing of W-2 Forms is required and due 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 form for paper filing can be found here.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked 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.

State filing of W-2 Forms is required and due 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

Form G-1003 Withholding Income Statement is due with your W-2 and 1099-NEC forms by January 31.  If a due date falls on a weekend or holiday, the income statement is due the next business day. You must use the same filing method for both the W-2 and G-1003. Submit statements online through GTC or mail statements to:

Processing Center
Georgia Department of Revenue
P. O. Box 105685
Atlanta, GA 30348-5685

Hawaii

Beginning with the tax year 2020, the Form HW-3, Employer’s Return and Reconciliation of Hawaii Income Tax Withheld from Wages is no longer required. HW-3 will be simplified as a transmittal for W-2 or HW-2 forms and will only be necessary for paper submissions of HW-2.

Taxpayers using Hawaii Tax Online need to submit the HW-2 forms by (1) manually entering the data into the web form, (2) using simple file upload with Excel, or (3) upload using the bulk filing system (a.k.a., FSET). Booklet A, Employer’s Tax Guide provides more detailed instructions. 

Idaho

Form 967, Annual Withholding Report and W-2s are due January 31, whether you are filing electronically or by paper. Idaho State Tax Commission provides detailed filing instructions here. File electronically at tax.idaho.gov/efile, or send the signed and completed Form 967 with W-2s and/or 1099s to:

Idaho State Tax Commission
PO Box 76
Boise, ID 83707-0076

Illinois

There is no state specific year-end requirement for Illinois. Your Form IL-941 Illinois Withholding Tax Return is used for reconciliation purposes. 

Both the IL-941 and federal Forms W-2 are due by January 31 of the following year and electronic filing is mandatory. Your IL-941 can be filed through MyTax Illinois. Due dates that fall on a weekend or state-recognized holiday are adjusted to the next business day.

Indiana

The WH-3 (Annual Withholding Reconciliation Form) is a reconciliation form state and county income taxes withheld throughout the year. All employers must file the WH-3 and W-2s by January 31 following the taxable year.

Iowa

The annual Verified Summary of Payments Report (VSP) is due February 15 following the tax year.

Businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents by February 15. Further instruction for both can be found online here

Kansas

Even if no Kansas tax was withheld, every employer who is currently registered must file form KW-3 Kansas Employer’s/Payor’s Annual Withholding Tax Return. You may file your KW-3 Annual Withholding Tax return and W-2/1099 Withholding Reports electronically. Further information, forms and guidance can be found online with the KS Department of Revenue

Returns are due by the last day of January of the year following the taxable year.

Kentucky

Employers and payers who issue Kentucky withholding statements W-2, W-2G, or 1099 must report the statements to the DOR in an electronic file, or file Form K-5. If you have 26 or more Kentucky withholding statements to file, you are required to file electronically.

Forms are due on or before January 31 of the following year, or the next business day if the due date falls on a weekend or legal holiday.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above

Louisiana

At year end you are required to file reconciliation Form L-3 Annual Reconciliation of State Income Tax Withheld with the state, due on or before the last day of February following taxable year, 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.

State filing of W-2 Forms is required and 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 no later than January 31 following the taxable year. Further instruction on how to file can be found online here

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above

Maryland

At year end you are required to file reconciliation MW-508 Annual Employer Withholding Reconciliation Return with the state. It can be filed electronically here. The form is due by January 31 following the taxable year. Further instructions on how to file are included with the form linked above.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above

Massachusetts

At year end you are required to file reconciliation Form M-3 Reconciliation of Massachusetts Income Taxes Withheld for Employers with the state. The form is due by January 31 following the taxable year. 

State filing of W-2 Forms is required and due by January 31. Learn about your Form W-2 responsibilities here.

Instructions on how to file are included with form M-3 above. The MA Department of Revenue strongly encourages all employers to send their W-2 information using MassTaxConnect

Michigan

At year end you are required to file reconciliation Form 5081, Sales, Use and Withholding Taxes Annual Return with the state, due by the last day of February following the taxable year. Instructions on how to file can be found online here

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

Minnesota

There is no state year-end reconciliation form for Minnesota. Quarterly filings are used for this purpose. 

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

Mississippi

At year end you are required to file reconciliation Form 89-140, Annual Information Return with the state. The form is due by January 31. Further instruction is available here

State filing of W-2 Forms is required and due by January 31. Employers that issue 25 or more W-2s are required to electronically submit those to the DOR. You can enter or upload your W2s or 1099s on TAP. More information is available here

Missouri

There is no state year-end reconciliation form for Missouri. Quarterly filings are used for this purpose. 

State filing of W-2 Forms is required along with Transmittal Form MO W-3 it is due 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 with the state. The form is due by January 31 following the taxable year. Instructions on how to file are included with the form. Further information is available here

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above

Nebraska

At year end you are required to file reconciliation Form W-3N with the state. The form is due January 31. Instructions on how to file are included with the form. Electronic filing can be completed with NebFile for Business.

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

Nevada

There is no state income tax withheld in Nevada, so there is no state year end reconciliation form requirement. 

New Hampshire

There is no state income tax withheld in New Hampshire, so there is no state year end reconciliation form requirement. 

New Jersey

Employers must file a Gross Income Tax Reconciliation of Tax Withheld, Form NJ-W-3M, with the state, due by the last day of February. Registered employers must file Form NJ-W-3 even if no wages were paid and no tax was withheld during the year. Further instruction can be found here

State filing of W-2 Forms is required and due the last day of February. Further instruction can be found here.

New Mexico

Form RPD-41072 Annual Summary of Withholding Tax for CRS Filers is due the last day of February following the taxable year. This is required for those who will submit paper income and withholding statements only.

If you file electronically, this form is not required. Further information is available within FYI-330 Income and Withholding Information Returns and Filing Methods and within the form linked above. 

State filing of W-2 Forms is required and due the last day of February. 

New York

There is no state year-end reconciliation form for New York. The quarterly Form NYS-45 is used for this purpose.

State filing of W-2 Forms is not required in New York.

North Carolina

Form NC-3 must be filed electronically with the state and is due January 31. If this date lands on a weekend or holiday, filings are due the next business day. Further information and filing specifications are available here.

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

North Dakota

Every employer is required to file Form 307 North Dakota Transmittal Of Wage And Tax Statements Return with the state, due January 31. Instructions on how to file are included with the form. If the W-2 information is submitted electronically through TAP or Electronic Upload Web Service using accounting software, do not send a paper copy of the Form 307. Further instruction can be found here

State filing of W-2 Forms is required and due January 31. Electronic filing information can be found here.

Ohio

Employers are required to file Form IT- 3 with the state. The form is due January 31. Instructions on how to file are included with the form.

State filing of W-2 Forms is required and due January 31. Further instruction can be found here

Oklahoma

There is no state year-end reconciliation form for Oklahoma. The quarterly WTH10001 is used for this purpose.

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

Oregon

Employers must file Form WR, Oregon Annual Withholding Reconciliation Report, even if you submit your W-2 information electronically. The form is due January 31. You can file this form electronically through Revenue Online​.

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

Pennsylvania

Employers must file Form REV-1667, Annual Withholding Reconciliation Statement with the state. The form is due January 31. Further instruction can be found here

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

Rhode Island

Employers must file Form RI-W3, Transmittal of Wage and Tax Statements with the state. The form is due January 31. Instructions on how to file can be found here.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

South Carolina

Employers must file Form WH-1606 with the state. The form is a combination of 4Q/Annual Reconciliation and is due January 31. Instructions on how to file are included with the form.

State filing of W-2 Forms is required and due January 31. Instructions and Specifications for filing W-2s can be found here

South Dakota

There is no state income tax withheld in South Dakota, so there is no state year end reconciliation form requirement.

Tennessee

There is no state income tax withheld in Tennessee, so there is no state year end reconciliation form requirement.

Texas

There is no state income tax withheld in Texas, so there is no state year end reconciliation form requirement.

Utah

Employers must file Form TC-941E with the state. The form is due January 31. Instructions on how to file can be found here.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

Vermont

Employers must file Form WHT-434 with the state. The form is due on January 31. Instructions on how to file can be found here. Online filing instructions are available here

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

Virginia

Employers must file Form VA-6 with the state. The form is due January 31. Instructions on how to file are included with the here.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

Washington

There is no state income tax withheld in Washington, so there is no state year end reconciliation form requirement.

West Virginia

Employers must file Form IT- 103 with the state. The form is due January 31. Instructions on how to file are included with the form.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

Wisconsin

Employers must file Form WT-7, Employer's Annual Reconciliation of Wisconsin Income Tax Withheld with the state. The form is due January 31. Instructions of how to file can be found here.

State filing of W-2 Forms is required and due January 31. Instructions on how to file are included with form linked above.

Wyoming

There is no state income tax withheld in Wyoming, so there is no state year end reconciliation form requirement.

Was this article helpful?
52 out of 68 found this helpful