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Form W-2 Electronic Filing Requirements by State

Author: Alice Gilman

All states that require income tax withholding also require an employer to provide employees with a federal Form W-2, Wage and Tax Statement, regardless of whether the employer withholds federal and/or state income taxes from pay. A handful of states do not require employers to file Forms W-2 with annual reconciliation returns; others require employers to file quarterly reconciliation returns.

The IRS requires employers filing 250 or more Forms W-2 to file them electronically (e-file) by January 31 of every year, and many states have adopted this standard. However, while most states also require employers filing Forms W-2 to file them electronically, filing thresholds, due dates and acceptable media vary. Employers not required to e-file may voluntarily do so.

The following chart summarizes each state's e-filing requirements. An indication of "N/A" means e-filing does not apply in the state.