W-2 Due-Dates for all States

It’s that time of year again: when most payroll departments are hunkered down balancing and filing annual W-2s and state reconciliations. I thought this would be the perfect opportunity to provide some helpful charts with due dates for returns and reconciliations.

For federal W-2s, paper filings are due the end of February. Since February 28 is a Saturday in 2015, employers can send paper returns until Monday, March 2. Electronic filers can file federal W-2s until March 31. Remember to run AccuWage first to check for any errors on the file.

States have a variety of return filing deadlines, some of which have already passed. You’ll notice that some states-for example, New York, California, and Illinois-don’t have due dates for state W-2s, because they get their W-2s from the federal government. States such as Texas and Florida do not have a state income tax, so no returns are due for these and several other states.

Need to know reporting requirements for new hires? Below is a chart of new hire reporting requirements. The days listed are the state requirements for reporting after the date of hire (generally the first day of work).

Below are two charts showing when state W-2s and annual reconciliations are due.

State	Form	Due Date
California	DE7	2/2/2015
DC	FR-900B	1/20/2015
Kentucky	K-3	2/2/2015
Mississippi	89-140	2/2/2015
Nebraska	W-3N	2/2/2015 -2/1 is a Sunday
Ohio	IT-941	2/2/2015
Pennsylvania	REV-1667	2/2/2015
Wisconsin	WT-7	2/2/2015

AL	7 Day	IL	20 Days	MT	20 Days	PR	20 Days
AK	20 Days	IN	20 Days	NE	20 Days	RI	14 Days
AZ	20 Days	IA	15 Days	NV	20 Days	SC	20 Days
AR	20 Days	KS	20 Days	NH	20 Days	SD	20 Days
CA	20 Days	KY	20 Days	NJ	20 Days	TN	20 Days
CO	20 Days	LA	20 Days	NM	20 Days	TX	20 Days
CT	20 Days	ME	7 Days	NY	20 Days	UT	20 Days
DE	20 Days	MD	20 Days	NC	20 Days	VT	10 Days
DC	20 Days	MA	14 Days	ND	20 Days	VA	20 Days
FL	20 Days	MI	20 Days	OH	20 Days	WA	20 Days
GA	10 Days	MN	20 Days	OK	20 Days	WV	14 Days
HI	20 Days	MS	15 Days	OR	20 Days	WI	20 Days
ID	20 Days	MO	20 Days	PA	20 Days	WY	20 Days

Need to know reporting requirements for new hires? Here’s another useful chart with important reporting due dates. Remember, many states have specific requirements-for example, New York requires health insurance information on new hires.

AL	Feb 28	IL	Mar 31	MT	Feb 28	PR	Jan 31
AK	None	IN	Last day of Feb	NE	Mar 15	RI	Last day of Feb
AZ	Feb 28	IA	n/a	NV	None	SC	Last day of Feb
AR	Feb 28	KS	Last day of Feb	NH	None	SD	None
CA	n/a	KY	Jan 31	NJ	Last day of Feb	TN	None
CO	Mar 31	LA	First bus day after Feb 27	NM	Last day of Feb	TX	None
CT	Mar 31	ME	Mar 31	NY	n/a	UT	Mar 31
DE	Mar 31	MD	Feb 28	NC	Mar 31	VT	Mar 1
DC	Mar 31	MA	Mar 31	ND	Mar 31	VA	Jan 31
FL	None	MI	Feb 28	OH	Feb 28	WA	None
GA	Feb 28	MN	Feb 28	OK	n/a	WV	Feb 28
HI	Last day of Feb	MS	Feb 28	OR	Mar 31	WI	Jan 31
ID	Feb 28	MO	Last day of Feb	PA	Jan 31	WY	None

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James Paille CPP is the Director of Operations for Thomson Reuters myPay Solutions. He has been an executive manager in the payroll service industry for more than 30 years, specializing in managing multi-location offices. Jim is a member of the APA’s Board of Directors and National Speakers Bureau, and chairs the CPP Certification Review Panel. He holds a Bachelor of Science in Accounting from St. John Fisher College in Rochester, NY.