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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 March 31 of every year, and many states have adopted this standard. However, while most states 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.

Effective with Forms W-2 filed in 2017, the Protecting Americans From Tax Hikes Act of 2015 changes the due date for filing electronic Forms W-2 with the Social Security Administration to January 31, from March 31. Many states have accelerated their electronic filing deadline to conform to the new federal filing date.

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