Under federal law, employers that file 250 or more Forms W-2, Wage and Tax Statement (Copy A), must file them electronically by January 31 after the year to which the form applies. The Social Security Administration does not accept Form W-2 data reported on magnetic media.
Most states also require Forms W-2 to be filed with their tax departments electronically or on magnetic media by January 31 (36 states, District of Columbia, and Puerto Rico). For two states – Iowa and New Jersey – the due date is February 16 (because February 15 is a federal holiday). For one state – Hawaii – the due date is March 1 (because February 28 is a Sunday). The remaining 11 states do not require Forms W-2 to be sent to them (California and New York), or do not have a state income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming).
Employers should check their state tax department’s website for Form W-2 reporting guides, specifications, and instructions. Use APA’s Resource Library (Web Links – State) to easily find state tax links.
Interested in more state and local payroll coverage? APA’s PayState Update eNewsletter is perfect for you.
Lia Coniglio, Esq., is Managing Editor of PayState Update and Manager of State Payroll Information Resources for the APA.
