by the Brightmine Editorial Team
All states that require income tax withholding also require an employer to file and provide employees with an annual federal Form W-2, Wage and Tax Statement, regardless of whether the employer withheld federal and/or state income taxes from their pay. Individual state requirements vary widely.
A very small number of states tie their electronic filing threshold to the federal threshold. However, many states require electronic filing based on a different threshold number of Forms W-2. Fewer and fewer states permit filing on magnetic media (e.g., CD, DVD, flash drive), which is no longer accepted for federal purposes. In addition, a very small number of states have a later filing deadline than federal law does. 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.
Want to see more?
For full access to our 50 State Chart:
Form W-2 electronic filing requirements by state
, sign up for an HR and Compliance Center subscription today.
You may also be interested in…
Taxation of key fringe and retirement benefits by state
Find state-by-state taxation rules for fringe benefits, 401(k) contributions, cafeteria plans and other employee benefits.
Taxation of supplemental wages by state
Understand how supplemental wage withholding requirements vary by state, including differences from federal payroll tax rules.
Internal revenue code conformity by state
Understand how each state aligns with the Internal Revenue Code and what HR teams must know to reduce …
About the author
The Brightmine Editorial Team
Our in-house team of HR experts carefully monitors and updates the Brightmine HR & Compliance Center, the most comprehensive library of employment law and HR resources. This team has an unrivaled wealth of subject matter expertise, with an average of 15 years’ experience. They also bring invaluable, diverse career experiences to the table—the team includes seasoned employment law attorneys, former in-house counsel, SHRM certified professionals and career employment law editors.
In addition to managing the HR & Compliance Center, the Editorial Team supports the content across the Brightmine product portfolio. The Team also supports Marketing Resource Center with breaking HR news, Commentary and Insights, and expert review of key compliance resources, such as our free charts.