W-2 Filing Deadline & Reconciliation Deadline By State

The following is a comprehensive list of the W-2 Filing & Reconciliation Deadline By State.

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W-2 Filing & Reconciliation Deadline By State

State	State W-2 Filing Deadline	Mandatory W-2 E-Filing Requirements	State Reconciliation Forms	State Reconciliation Forms Deadline
Alabama	1/31	Employers with 10+ Forms W-2	Form A-3	1/31
Alaska	N/A	N/A	N/A	N/A
Arizona	1/31	All Employers	Form A1-R	1/31
Arkansas	1/31	Employers with 75+ employees	Form AR-3MAR and Form AR-3Q-TEX	The last business day of February
California	N/A	N/A	Form DE 9	1/31, 4/1, 7/1, and 10/1 (Filed Quarterly) Considered late if not filed by last of the month it is due
Colorado	1/31	No State Requirements - Follows Federal	Form DR 1093	1/31
Connecticut	1/31	All Employers	Form CT-W3	1/31
Delaware	1/31	No State Requirements - Follows Federal	Form WTH-REC	1/31
District of Columbia	1/31	Employers with 25+ Forms W-2	Form FR-900Q	The 20th day of the quarter after the quarter has been reported (Filed Quarterly)
Florida	N/A	N/A	N/A	N/A
Georgia	1/31	Employers with 250+ Forms W-2	Form G-1003	1/31
Hawaii	1/31	Employers with 10+ Forms W-2/HW-2	Form HW-30	1/31
Idaho	1/31	Employers that file 10 or more information returns AND 50+ employees in Idaho AND are required by the IRS to file W-2 electronically	Form 967	1/31
Illinois	1/31	All Employers	N/A	N/A
Indiana	1/31	Employers with 26+ withholding statements	Form WH-3	1/31
Iowa	2/15	All Employers	N/A	N/A
Kansas	1/31	Employers with 51+ Forms W-2	Form KW-3	1/31
Kentucky	1/31	Employers with 26+ Forms W-2	Form K-3	1/31
Louisiana	1/31	All Employers	Form L3	1/31
Maine	1/31	Employers with 10+ Forms W-2/1099s	N/A	N/A
Maryland	1/31	Employers with 25+ Forms W-2	Form MW-508	1/31
Massachusetts	1/31	Employers with 50+ Forms W-2	Form M-3	1/31
Michigan	1/31	Employers with 250+ Forms W-2	Form 5081	The last business day of February
Minnesota	1/31	Employers with 10+ Forms W-2/1099s	N/A	1/31
Mississippi	1/31	Employers with 10+ Forms W-2	Form 89-140	1/31
Missouri	1/31	Employers with 250+ Forms W-2	Form MO W-3	1/31
Montana	1/31	N/A	Form MW-3	1/31
Nebraska	1/31	Employers with 51+ Forms W-2	Form W-3N	1/31
Nevada	N/A	N/A	N/A	N/A
New Hampshire	N/A	N/A	N/A	N/A
New Jersey	2/15	All Employers	Form NJ-W-3M	2/15
New Mexico	1/31	All Employers	Form RPD-41072	N/A (Filing is voluntary)
New York	N/A	N/A	Form NYS-45	4/30, 7/31, and 10/31 (Filed Quartely, fourth quarter not required to file).
North Carolina	1/31	All Employers	Form NC-3	1/31
North Dakota	1/31	Employers with 10+ Forms W-2	Form 307	1/31
Ohio	1/31	Employers with 10+ Forms W-2	Form IT-941	1/31
Oklahoma	1/31	All Employers	N/A	N/A
Oregon	1/31	All Employers	Form WR	1/31
Pennsylvania	1/31	Employers with 10+ Forms W-2	Form REV-166 R (AS)	1/31
Rhode Island	1/31	Employers with 250+ Forms W-2 AND 25+ employees in Rhode Island	Form RI-W3	1/31
South Carolina	1/31	Employers with 250+ Forms W-2	Form WH-1606	1/31
South Dakota	N/A	N/A	N/A	N/A
Tennessee	N/A	N/A	N/A	N/A
Texas	N/A	N/A	N/A	N/A
Utah	1/31	All Employers	Form TC-941R	1/31
Vermont	1/31	Employers with 25+ Forms W-2	Form WHT-434	1/31
Virginia	1/31	All Employers	Form VA-^	1/31
Washington	N/A	N/A	N/A	N/A
West Virginia	1/31	Employers with 25+ Forms W-2 OR if employer uses a payroll service	Form WV-IT-103	1/31
Wisconsin	1/31	Employers with 10+ Forms W-2	Form WT-7	1/31
Wyoming	N/A	N/A	N/A	N/A