by Alice Gilman
Managing year‑end payroll compliance is a critical responsibility for HR and payroll teams, and understanding each state’s annual reconciliation return requirements is essential for avoiding costly errors. Most states that require income tax withholding also mandate employers to file an annual reconciliation return, while others only require it when submitting paper W‑2 forms — and a handful rely solely on quarterly returns instead.
Our comprehensive Fifty state chart for annual reconciliation return forms and deadlines provides HR professionals with a streamlined overview of each state’s reconciliation forms, filing rules, and due dates, including which states have no income tax or do not require reconciliation filings at all. Regularly updated, the chart helps organisations stay ahead of evolving compliance responsibilities.
For HR and payroll leaders managing employees across multiple states, this resource delivers the clarity needed to meet deadlines confidently, maintain accurate reporting, and reduce compliance risk—supporting a smoother, more efficient year‑end process.
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About the author
Alice Gilman
Alice Gilman, an employment tax compliance expert, has created two best-selling payroll compliance publications – Payroll Legal Alert, and The Payroll Compliance Handbook, currently published by Business Management Daily.
She was a contributing editor to Alexander Hamilton Institute’s Benefits Alert, Personnel Legal Alert, and Manager’s Legal Bulletin newsletters; the Complete Compliance Guide to Federal and State Employment Laws; the Complete COBRA Compliance Kit; the Complete FLSA Compliance Kit; and the Complete HIPAA Compliance Kit.
At Aspen Publishers, Ms. Gilman was a contributing editor to the Payroll Manager’s Letter, the American Payroll Association’s Basic Guide to Payroll, How to Slash Payroll Costs, and the Fingertip Guide to Payroll Practice.
Ms. Gilman is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.
She is admitted to the New York State Bar and is a member of the American Payroll Association.
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