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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 each employee with an annual federal Form W-2, Wage and Tax Statement, regardless of whether the employer withheld federal and/or state income taxes from the employee's pay.

Federal law requires employers filing 250 or more Forms W-2 to file them electronically by January 31 of every year with the Social Security Adminstration. Most states have adopted this standard.

However, some states require electronic filing based on a lower threshold number of Forms W-2, and some also permit filing on magnetic media (e.g., CD, DVD, flash drive). In addition, a very small number of states have a later filing deadline. In all states, employers that are not required to file electronically may do so voluntarily.

The following chart summarizes each state's Form W-2 electronic filing requirements. An indication of N/A on the chart means electronic filing does not apply in the state. If the filing deadline falls on a Saturday, Sunday or legal holiday, the forms must be filed no later than on the next business day.