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 no longer accepts Form W-2 data reported on magnetic media.
Most states 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). The due date is February 28/last day of February for three states (Hawaii, New Jersey, and New Mexico). 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 the 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.