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Annual Reconciliation Return Forms and Deadlines by State

Author: Alice Gilman

All states that require income tax withholding require employers to provide employees with a federal Form W-2, Wage and Tax Statement, regardless of whether the employers withhold federal and/or state income taxes from their pay. Although due dates vary, most states also require that employers file annual reconciliation returns after the end of each calendar year.

The purpose of an annual reconciliation return is to total up, or reconcile, the total income taxes that were withheld from all employees during the preceding year. A handful of states do not require annual reconciliation; instead, employers must file quarterly reconciliation returns.

The following chart summarizes each state's annual or quarterly filing requirements. States that do not have an income tax or do not require annual reporting are marked N/A.