Form W2 State Filing Requirements – A Quick Guide for Each State


Tax reporting deadlines for Form W2 are just around the corner and preparing your Form W2’s can be a time-consuming process. This year, approximately 40 states require you to report on Form W2 withholding’s with the state. States also require filing an annual reconciliation form. We’ve provided a list of the information required by each state.

W2 State Filing Requirements of each State from TaxBandits

Requirements for Form W2 by State: 

States that do not require any reporting Form W2 for this year.
States that do not require any reconciliation forms to be filed with Form W2.

Alabama

The State of Alabama requires you to file Form W2 along with Form A-3, the Annual Reconciliation form. The deadline to file both forms is January 31, 2020.

The state requires electronic filing if you have to file 25 or more forms.  The penalty for not filing or filing late is $50 for each form, in addition to the Federal penalty.

Visit https://www.taxbandits.com/w2-forms/alabama-state-filing-requirements/ to learn more about the Alabama W-2 filing requirements.  

Alaska

The state of Alaska doesn’t require you to file Form W2 with the state.

Arizona

Arizona Department of Taxation requires you to file Form W2 and Form A1-R, the annual reconciliation form, with the state. The deadline for filing Form W2 and A1-R with the State of Arizona is January 31, 2020.

If you are filing 25 or more forms, the State requires that you file electronically.

Failing to file, late filing or filing an incomplete return will impose a penalty of  $100 each month until submission with a maximum penalty up to $500. Click here to know more about Arizona W2 filing requirements.

Arkansas

The State of Arkansas requires you to file Form W2 to the state along with Form AR3MAR, the reconciliation form.

The deadline for filing Form W2 is January 31, 2020 and Form AR3MAR is February 28, 2020

The state of Arkansas accepts both paper and e-filing, however, e-filing is required when submitting 250 or more forms.

To know more about Arkansas state filing, visit https://www.taxbandits.com/w2-forms/arkansas-state-filing-requirements/

California

The state of California doesn’t require reporting Form W2 with the state. 

Colorado

Even if there is no state withholding, you need to report Form W2 with the State of Colorado and Form DR-1093. This form is used as an annual transmittal form of Form W2. 

You need to file Form W2 and Form DR-1093 by January 31, 2020. The minimum penalty for filing late will be $5, which is subject to change.

Connecticut

Connecticut Department of Revenue requires W2 filing with the state and Form CT-W3 is filed along with Form W2. Form CT-W3 is the Annual Reconciliation of Withholding’s.

The deadline to file Form W2 and Form CT-W3 is January 31, 2020.

Paper filing and e-filing are accepted by the State of Connecticut, however, it requires electronic filing if 25 or more forms are submitted. Also, e-filing is required if you paid your taxes Online.

For filing late, a penalty of $50 will be charged in addition to any Federal penalties. Want to file Online now? Visit https://www.taxbandits.com/w2-forms/connecticut-state-filing-requirements/ to know more about Connecticut state filing requirements in detail.

Delaware

The state of Delaware requires you to report Form W2 with the state either by paper or e-filing. If you’re paper filing, you need to send Delaware Form W-3, the annual withholding reconciliation, along with Form W2. 

When filing online, filing your Form W2 is enough and the state doesn’t require any other form in addition. 

The deadline is January 31, 2020 for both paper filing and e-filing.

The penalty for late filing is 5% per month and 0.5% per month until the form is filed.

District of Columbia (D.C.)

The District of Columbia requires you to file Form W-2 with the state and doesn’t require any additional forms to be used for reconciliation.

The deadline to file Form W2 is January 31, 2020.

You can file it either by paper or online, however, it is required to file online if 25 or more forms are submitted. Want to file Form W2 Online? Visit https://www.taxbandits.com/w2-forms/efile-w2-form-online/ to get started with your filing.

Florida

Florida doesn’t require you to submit a Form W2 and there is no additional year end reconciliation form. But, don’t miss your federal deadlines for Form W2.

Georgia

The State of Georgia requires you to file Form W2 and Form G-1003, the annual reconciliation form. 

The deadline for filing Form W2 and G-1003 with the State of Georgia is January 31, 2020 and the State prefers that you file forms electronically.

For filing late, a penalty of $25 plus 5% of the tax is charged, in addition to any additional Federal penalty. 

Hawaii

The State of Hawaii requires you to file Form W2 along with Form HW-3, the annual reconciliation form. 

The deadline for filing Form W2 and HW-3 with the State of Hawaii is the last day of February.

The penalty for filing late is assessed at the rate of 5% per month up to maximum of 25% for each form, in addition to any Federal penalty. File Form W2 Online now to avoid penalties.

Idaho

The State of Idaho requires W2 filing and Form 967. Form 967 is the Annual Reconciliation of Withholding’s.

The deadline to file Form W2 and Form 967 is January 31, 2020.

If you are filing 50 or more forms, then the State requires you to file electronically. File Form W2 and Form 967 Online Now.

Late filing of forms will impose a penalty of $2 per month (minimum $10 to maximum $2,000).

Illinois

The State of Illinois requires you to file Form W2 with the state and doesn’t require any additional reconciliation forms, as quarterly Form IL-941 is used for reconciliation purpose.

The deadline to file your Form W2 is January 31, 2020 and you are required to e-file the forms to the State.

Failing to file electronically can get you a penalty of $5 per form. Click here to file Form W2 Online.

Indiana

The state of Indiana requires you to report Form W2 and file Form WH-3 as reconciliation form along with Form W2. Form WH-3 is the Annual Withholding Reconciliation form.

The deadline to file Form W2 and Form WH-3 is January 31, 2020.

The state of Indiana accepts both paper and e-filing, however, e-filing is required when submitting 25 or more forms. 

Late filing of forms will impose a minimum penalty of $10 to maximum of $25,000 in a calendar year.

Iowa

The state of Iowa requires you to report Form W2 along with Form 44-007 VSP, the Annual Withholding Reconciliation form.

The deadline to file Form W2 and Form 44-007 VSP is February 15, 2020 and the State requires you to file forms electronically. Visit https://www.taxbandits.com/w2-forms/iowa-state-filing-requirements/ to know more about Iowa state filing requirements.

There is a  penalty of 10% of the tax due if the return is not filed and 90% of the correct amount is not paid by the due date. And, 5% of the tax due if the return is made on time but the correct amount is unpaid by the due date.

Kansas

The state of Kansas requires you to report Form W2 along with Form KW-3, the Annual Reconciliation form.

The deadline to file Form W2 and Form KW-3 is January 31, 2020.

The state of Kansas accepts both paper and e-filing, however, e-filing is required when submitting 51 or more forms.  Filing forms late or not making payments on time will impose a penalty of $50, in addition to the Federal penalty.

Kentucky

The Commonwealth of Kentucky requires you to file Form W2 along with the reconciliation form K-5.

The deadline to file Forms W2 and K-5 is January 31, 2020.

The state requires electronic filing if you have to file 25 or more forms. Visit https://www.taxbandits.com/w2-forms/kentucky-state-filing-requirements/ to file your Kentucky Form W-2 and K-5 Online.

The penalty for late filing is based on the amount of tax liability and amount of tax paid late. The minimum amount of penalty charged will be $10, which is subject to change.

Louisiana

The state of Louisiana requires you to report Form W2 along with Form L-3, the Annual Reconciliation form.

The deadline to file Form W2 and Form L-3 is January 31, 2020.

The state of Louisiana accepts both paper and e-filing, however, e-filing is required when submitting 50 or more forms.  

Late filings  will impose a penalty of $5 per form, in addition to the Federal penalty.

Maine

The state of Maine requires you to report Form W2 along with Form W-3ME, the Annual Reconciliation form.

The deadline for filing Form W2 is January 31, 2020 and Form W-3ME is February 28, 2020.

The state of Maine accepts both paper and e-filing, however, e-filing is required when submitting 250 or more forms.  

Late filing  of forms will impose a penalty of $25 or 10% of the tax due whichever is greater. If your filing is delayed, a penalty of $25 or 25% of the tax due is charged, whichever is greater per form. To learn more about Maine state filing requirements, visit https://www.taxbandits.com/w2-forms/maine-state-filing-requirements/.

Maryland

The state of Maryland requires you to report Form W2 along with Form MW508, the Annual Reconciliation form.

The deadline to file Form W2 and Form MW508 is January 31, 2020.

The state of Maryland accepts both paper and e-filing, however, e-filing is required when submitting 25 or more forms.  

Late filings impose a minimum penalty of $10.

Massachusetts

The state of Massachusetts requires you to report Form W2 along with Form M-3, the Annual Reconciliation form.

The deadline to file Form W2 and Form M-3 is January 31, 2020.

The state of Massachusetts accepts both paper and e-filing.

Late filings impose a minimum penalty of $10 based on the amount of tax liability and tax paid late. File Forms Now to avoid penalties.

Michigan

The state of Michigan requires you to report Form W2 along with Form 5081, the Annual Reconciliation form.

The deadline for filing Form W2 is January 31, 2020 and Form 5081 is February 28, 2020.

The state of Michigan accepts both paper and e-filing.

Late filings  impose a minimum penalty of $10 based on the amount of tax liability and tax paid late, in addition to Federal penalties. Visit https://www.taxbandits.com/w2-forms/michigan-state-filing-requirements/ to learn more about Michigan state filing requirements.

Minnesota

The State of Minnesota requires you to file Form W2 with the state and doesn’t require any additional reconciliation forms, as the quarterly filing used for reconciliation purpose.

The deadline to file Form W2 with the state of Minnesota is January 31, 2020.

If you are filing 10 or more W2 forms, then the State requires that you file electronically.

Failing to file, submitting false or fraudulent files or incorrect filings are subject to a minimum penalty of $50 per form to maximum of $25,000 per year. Click here to file Form W2 Online.

Mississippi

The state of Mississippi requires you to report Form W2 along with Form 89-140, the Annual Reconciliation form.

The deadline to file Form W2 and Form 89-140 is January 31, 2020.

The state of Mississippi accepts both paper and e-filing, however, e-filing is required when submitting 25 or more forms. Click here to file your Forms Online.

Failing to file Forms will impose a penalty of $5.00 per statement and for each reporting a minimum of $250 to maximum of $10,000 will be charged.

Missouri

Even if there is no state withholding’s, you need to submit Form W2 with the State of Missouri and Form MO-W3 is used as annual transmittal form of Form W2. 

You need to file both Form W2 and Form MO-W3 by January 31, 2020.

Paper filing and e-filing is accepted by the State of Missouri, however, it requires electronic filing if 250 or more forms are submitted. Even if you file less than 250 forms, the SSA suggests you file electronically. Click here to file Form W2 Online.

Failing to file forms can be met with penalties up to $1000 a year. 

Montana

The state of Montana requires you to report Form W2 along with Form MW-3, the Annual Reconciliation form.

The deadline to file Form W2 and Form MW-3 is January 31, 2020.

The state of Montana accepts both paper and e-filing, however, e-filing is required when submitting 25 or more forms or if you’ve paid your taxes electronically. Click here to file Forms Online.

Late filings  will impose a penalty of a minimum of $50 and maximum of 25% of the tax due.

Nebraska

The state of Nebraska requires you to report Form W2 along with Form W-3N, the Annual Reconciliation form.

The deadline to file Form W2 and Form W-3N is January 31, 2020.

The state of Nebraska accepts both paper and e-filing, however, e-filing is required when submitting 50 or more forms. Click here to file Forms Online.

Failing to file will impose a penalty of 5% of the amount to be paid. Late filing  will impose a penalty of up to 25% or $25, whichever is greater.

Nevada

The state of Nevada doesn’t require either Form W2 reporting with the state or filing a reconciliation form.

New Hampshire

The state of New Hampshire has no state withholding’s. Therefore, it doesn’t require you to report on a Federal form W2 or any additional reconciliation forms.

New Jersey

The state of New Jersey requires you to report Form W2 along with Form NJ-W-3M, the Annual Reconciliation form.

The deadline to file Form W2 and Form NJ-W-3M is February 15, 2020.

The state of New Jersey encourages filing forms electronically. Click here to file Forms Online.

Failing to file will impose a penalty of 5% of the balance of the tax due, not exceeding 25%. Late filing  will impose a penalty of $100 per month.

New Mexico

The state of New Mexico requires you to report Form W2 along with Form RPD-41072, the Annual Reconciliation form.

The deadline for filing Form W2 is January 31, 2020 and Form RPD-41072 is March 02, 2020.

The state of New Mexico accepts both paper and e-filing, however, e-filing is required when submitting 50 or more forms. Click here to file Forms Online.

The penalty for late payments or late filing will impose a penalty of minimum 2% to maximum of 20%.

New York

The state doesn’t require reporting Form W2. Also, there are no year-end state reconciliation forms.

North Carolina

The state of North Carolina requires you to report Form W2 along with Form NC-3, the Annual Reconciliation form.

The deadline to file Form W2 and Form NC-3 is January 31, 2020.

The state of North Carolina mandates electronic filing even if you are submitting 1 or more forms.

Late filing  will impose a penalty of $50 per day, up to a maximum of $1000. Failing to file will impose a penalty of $200.

North Dakota

The state of North Dakota requires you to report Form W2 with the state either by paper filing or e-filing. If paper filing, you need to submit Form 307, the annual withholding reconciliation, along with Form W2. 

When filing online, filing your Form W2 is enough and the state doesn’t require any additional forms.

The deadline to file both the Forms is January 31, 2020, whether you’re paper filing or e-filing.

The state of North Dakota prefers e-filing and mandates when submitting 250 or more forms.

Start Filing Now

Ohio

The state of Ohio requires you to report Form W2 along with Form IT-3, the Annual Reconciliation form.

The deadline to file Form W2 and Form IT-3 is January 31, 2020.

The state of Ohio only accepts forms electronically. Click here to file Forms Online.

The state imposes penalties for late filing, in addition to any Federal penalties. 

Oklahoma

Even if there is no state withholding’s, you need to report on Form W2 with the State of Oklahoma and Form W-3 is used as annual transmittal form of Form W2. 

You need to file both Form W2 and Form W-3 by January 31, 2020.

You are expected to file Form W2 and Form W-3 electronically. Oklahoma imposes penalties for filing Forms late.

To know more about Oklahoma state filing, visit  https://www.taxbandits.com/w2-forms/pennsylvania-state-filing-requirements/

Oregon

The state of Oregon requires that you report Form W2 along with Form OR-WR, the Annual Reconciliation form.

The deadline to file Form W2 and Form OR-WR is January 31, 2020.

Both paper filing and e-filing are accepted, the state strongly encourages  that you file your forms electronically. Click here to file Forms Online.

Late filing  charges of up to $100 are imposed when not filed on time. 

Pennsylvania

The state of Pennsylvania requires you to report Form W2 along with Form REV-1667, the Annual Reconciliation form.

The deadline to file Form W2 and Form REV-1667 is January 31, 2020.

The state of Pennsylvania accepts both paper and e-filing, however, e-filing is mandatory when submitting 250 or more forms. Late filing  charges are imposed when not filed on time.

To know more about Pennsylvania state filing, visit  https://www.taxbandits.com/w2-forms/pennsylvania-state-filing-requirements/

Rhode Island

The state of Rhode Island requires you to file Form W2 and Form RI-W3, the Annual Reconciliation form.

The deadline to file Form W2 and Form RI-W3 is January 31, 2020.

The state requires electronic filing for 25 or more Form W2 and RI-W3

Rhode Island also  imposes late filing  charges.

South Carolina

The State of South Carolina requires W2 filing with the state in addition to Form WH-1606 being filed. Form WH-1606 is used to report the Annual Reconciliation and Withholding’s.

The deadline to file Form W2 and Form WH-1606 is January 31, 2020.

Paper filing and e-filing are accepted by the State of South Carolina, however, it requires electronic filing if 250 or more forms are submitted. The state also encourages filing forms online.

To learn more about South Carolina state filing, visit https://www.taxbandits.com/w2-forms/south-carolina-state-filing-requirement.

South Dakota

South Dakota doesn’t  require you to file Form W2 or any additional reconciliation forms with the state.

Tennessee

The State of Tennessee doesn’t require you to file Form W2 or any additional reconciliation forms.

You do need to file Form W2 with the Federal and the deadline is January 31, 2020.

Texas

The state doesn’t require you to file Form W2 and there are no additional reconciliation forms to be filed as there are no state tax withholding’s.

Utah

The state of Utah requires you to file Form W2 and Form TC-941E, the Annual Reconciliation form.

The deadline to file Form W2 and Form TC-941E is January 31, 2020.

The state of Utah accepts forms only when filed electronically. 

Late filing  charges of $20 are imposed when not filed on time and also based on the number of days the filing has been delayed.

To learn more about Utah’s state filing, visit https://www.taxbandits.com/w2-forms/utah-state-filing-requirements/

Vermont

The state of Vermont requires you to report Form W2 along with Form WHT-434, the Annual Reconciliation form.

The deadline to file Form W2 and Form WHT-434 is January 31, 2020.

The state mandates electronic filing if you have to file 25 or more forms.

The penalty for failing to file a tax return is 5% per month and returns filed more than 60 days after the original due date are assessed a $50 late filing penalty. The maximum penalty is 25% of the unpaid tax due.

To learn more about Vermont state filing, visit https://www.taxbandits.com/w2-forms/vermont-state-filing-requirements/

Virginia

The Commonwealth of Virginia requires you to file Form W2 and Form VA-6/VA-6H, the Annual Reconciliation form.

The deadline to file Form W2 and Form VA-6/VA-6H is January 31, 2020.

The state requires electronic filing if you have to file 50 or more forms. 

Click here to file Form W2 and VA-6/VA-6H online with the Commonwealth of Virginia.

Washington

As there are no state withholding’s therefore,  the state doesn’t require filing Form W2 or any additional reconciliation forms.

West Virginia

The state of West Virginia requires you to report Form W2 along with Form WV/IT-103, the Annual Reconciliation form.

The deadline to file Form W2 and Form WV/IT-103 is January 31, 2020.

Paper filing and e-filing are accepted by the State of West Virginia, however, it requires electronic filing if 50 or more forms are submitted. 

Visit https://www.taxbandits.com/w2-forms/west-virginia-state-filing-requirements/ to learn more about the West Virginia W-2 filing requirements.  

Wisconsin

The state of Wisconsin requires you to report Form W2 and Form WT-7, the Annual Reconciliation form.

The deadline to file Form W2 and Form WT-7 is January 31, 2020. The State of Wisconsin accepts both paper and e-filing.

Wyoming

The state of Wyoming doesn’t require you to report Form W2 and there are no additional reconciliation forms to be filed.

If you need to file Form W2 with the Federal government, check out our e-filing solution.

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