Want to Read More? To continue reading this article, please Log in or Register Now

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.

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 Form W-2 e-filing requirements. An indication of N/A on the chart means e-filing does not apply in the state.