Form 1099 & W-2 State Filing Basics

One of the hottest topics coming through the support lines of The Office Formerly Known as ExpressTaxFilings is state filing. A large part of the confusion surrounding state filing has to do with the fact that state reporting laws are about as diverse as the states themselves. And what to do if you’re dealing with more than one? The mind boggles.

First things first, even if you have payees or employees in other states, you’ll only need to report their income, state withholding, etc. with the state from which you’re paying them. For instance, since The Office Formerly Known as ExpressTaxFilings is right on the state border, we have some employees whose primary residence is in North Carolina while our office is in South Carolina. But even though our finance guy sent their W-2s out of state, he only needs to report the filing with the state of South Carolina, where our primary business is located.

The next thing you should know is that most states have a reconciliation form or transmittal form (or both) that need to be sent in when you file. The transmittal forms are almost all exclusively for paper filers, but even e-filers may need to mail in reconciliation forms to their particular state departments. We try to keep up to date on the required form(s) for each state on our state filing pages, but if you’re still unsure what you need to file, contacting your state department of revenue is a good first step.

Lastly, and probably most importantly, some states have different filing deadlines than the ones the IRS has set forth. Connecticut, Washington, D.C., Indiana, Kentucky, Nebraska, North Carolina, Pennsylvania, and Virginia require ALL 1099 and W-2 forms be submitted to the state by January 31st; and Wisconsin requires 1099s – and Utah, W-2s – be filed by this date each year. A number of other states – Alabama, Arkansas, Arizona, Maryland, Michigan, Minnesota, North Dakota, Ohio, Rhode Island, South Carolina, and West Virginia – have a a February 28/29 deadline, regardless of whether you e-file or paper file. We’ve created this helpful table if you’re in one of those states with a deadline in just six days:

State Due 2/29 Trans. Form Recon. Form Address Phone #
AL ALL W-2s, 1099 paper filings, recon. form n/a A-3 (W-2) Alabama Department of Revenue, Withholding Tax Section, PO Box 327480, Montgomery, AL 36132-7480 (334) 242-1300
AR ALL 1099s & W-2s, recon. & trans. forms ARW3 (W-2), 1096 (1099) AR3MAR (W-2) Individual Income Tax Section, Withholding Branch, PO Box 8055, Little Rock, AR 72203-8055 (801) 682-7290
AZ ALL W-2s, 1099 paper filings, recon. & trans. forms A1-R (W-2) A1-T (W-2) Arizona Department of Revenue, PO Box 29009, Phoenix, AZ 85038-9009 (602) 255-2060
MD ALL W-2s, 1099 paper filings, recon. form n/a MW-508 (W-2) Comptroller of Maryland Revenue Administration Division, Taxpayer Service Section, 110 Carroll St., Annapolis, MD 21411 (410) 260-7980
MI Recon. form, 1099 & W-2 paper filings n/a MI-165 Michigan Department of the Treasury, Department 77003, Detroit, MI 48277-0003 (517) 373-3200
MN ALL W-2s, 1099 paper filings n/a n/a Minnesota S Corporation Income Tax, Mail Station 1770, St. Paul, MN 55145-1770 (651) 282-9999
ND ALL W-2s, 1099 paper filings, recon. & trans. forms 307 306 (W-2) Office of State Tax Commissioner, 600 E. Boulevard Ave., Bismarck, ND 58505-0599 (701) 328-7088
OH ALL W-2s, 1099 paper filings, recon. form n/a IT-941 (W-2) Ohio Department of Taxation, PO Box 182401, Columbus, OH 43218-2401 (800) 282-1780
RI ALL 1099s & W-2s, recon. form n/a RI-3 State of Rhode Island: Division of Taxation, One Capitol Hill Suite 7, Providence, RI 02908-5809 (401) 574-8829
SC ALL W-2s, 1099 paper filings, recon. & trans. forms 1350 (W-2) WH-1606 South Carolina Department of Revenue Withholding, Columbia, SC 29214-0004 (803) 896-1450
WV ALL 1099s & W-2s, recon. & trans. forms WV IT-105 IT-103 West Virginia State Tax Department, PO Box 3943, Charleston, WV 25339-3943 (800) 982-8297

To e-file your 1099s and W-2s with your state, you can check out www.ExpressIRSForms.com, and if you have any questions, contact our ExpressIRSForms support team. We’re by the phone and live chat lines Monday-Friday, 9 a.m. to 6 p.m. EST, and we offer 24/7 email support at support@expressirsforms.com.

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