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 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 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 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 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

Your quarterly DE9 filing is used for reconciliation purposes by the state of California. No further year end form or W-2 filing is required. Your Q4 DE9, due on January 31st each year, is the only filing required.

Colorado

At year end you are required to file reconciliation form DR-1093 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 DR-1093 above.

Connecticut

At year end you are required to file reconciliation form CT-W3 with the state. The form is due on March 31st if you are e-filing and can be found on the state website here.

W-2 e-filing is also required and also due on March 31st. 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 the last day of February and should have been mailed to you in the beginning of the year.

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

D.C.

At year end you are required to file reconciliation form FR-900 with the state. The form is due on January 31st and can be found on the state website here.

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

W-2 filing is also required and also due on the last day of February. Both forms must be mailed to the Hawaii Department of Taxation.

A fillable form HW-3, including filing instructions, can be found here.

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 February.

W-2 filing is also required and also due on the last day of February.

These forms are provided to every registered business by the state. The provided form must be used as it is scanned by the state. Further instructions for filing can be found here.

Illinois

Illinois does not require a year end reconciliation form.

W-2 filing is not require for employers with less than 250 employees. However, W-2s must be kept on file for five years so that they are available at the request of the state.

Indiana

At year end you are required to file reconciliation form W-3 with the state, due the last day of February.

W-2 filing is also required and also due on the last day of February.

These forms must be e-filed online here. Further instructions for e-filing can be found here.

Iowa

At year end you are required to file the Iowa Withholding Annual Verified Summary of Payments Report. This is due due March 2nd and can be found, along with filing instructions, on the state website here.

W-2 filing is not required in Iowa.

Kansas

At year end you are required to file reconciliation form KW-3 with the state, due on the last day of February. The form 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 KW-3 above.

Kentucky

At year end you are required to file reconciliation form K-3 with the state, due on January 31st.

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

These forms are provided to every registered business by the state. The provided form must be used as it is scanned by the state. Instructions on how to file can be found here.

Louisiana

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

Maine

At year end you are required to file reconciliation form W-3 with the state. The W-3 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 W-3 above.

Maryland

At year end you are required to file reconciliation form MW-508 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 MW-508 above.

Massachusetts

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

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

Michigan

At year end you are required to file reconciliation form 165 with the state, due on the last day of February. Form 165 can be found on the state website here.

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

Minnesota

Minnesota does not require you to file any reconciliation form with your W-2s. 

W-2 filing is required and due on the last day of February. Instructions for filing can be found on the state site here.

Mississippi

At year end you are required to file reconciliation form 89-140 with the state. The form is due on the last day of February and can be found here.

W-2 filing is also required and also due the last day of February. Instructions on how to file are included with form 89-140 above.

Missouri

At year end you are required to file reconciliation form MO W-3 with the state. W-3 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 MO W-3 above.

Montana

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

W-2 filing is also required, and also due the last day of February.

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. W-3N is due on February 1st and can be found on the state website here.

W-2 filing is required, and is also due on February 1st. 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 not required to file a year end reconciliation form unless the state requests one. 

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

Instructions for filing can be found on the state site here. Please search for form FYI-330 to find detailed instructions.

New York

You are required to report annual wage and withholding totals for every employee you employed during the year on the last NYS-45 filed for the calendar year. This form is effectively the same as the forms you filed for Q1, Q2, and Q3.

W-2 filing is not required in New York. 

North Carolina

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

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

North Dakota

At year end you are required to file reconciliation form 307 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. 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, due on the last day of February. This form can be found on the state website here.

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

Oklahoma

At year end you will be required to submit W2/W3 info to the Oklahoma Tax Commission no later than the last day of February. Filing instructions can be found on the state site here.

Oregon

At year end you are required to file reconciliation form WR with the state, due on January 31st. This form can be found on the state website here.

W-2 filing may also be required and is also due on January 31st. Instructions on how to file are included with form WR above.

Pennsylvania

At year end you are required to file reconciliation form REV-1667r with the state, due on January 31st. This form can be found on the state website here.

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

Rhode Island

At year end you are required to file reconciliation form RI-W3 with the state, due the last day of February. This form can be found on the state website here.

W-2 filing is required and also due the last day of February. 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 with the state, due the last day of February. This form can be found on the state website here.

W-2 filing is required and also due the last day of February. 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 file reconciliation form TC-941R with the state, due the last day of February. This form can be found on the state website here.

W-2 filing is required and also due the last day of February. Instructions on how to file are included with form TC-941R above.

Vermont

At year end you are required to file reconciliation form WH-434 with the state, due the last day of February. This form should have been mailed to you by the state at the beginning of the tax year.

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

Virginia

At year end you are required to file reconciliation form VA-6 with the state, due the last day of February. This form can be found on the state website here.

W-2 filing is required, and also due the last day of February. 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, due the last day of February. This form can be found on the state website here.

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

Wisconsin

At year end you are required to file reconciliation form WT-7 with the state, due on January 31st. This form can be found on the state website here.

W-2 filing is required and also due on January 31st. Further instructions for filing can be found on the state site here.

Wyoming

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