State Filing, Reporting Requirements for Forms W-2


Employers are to file the 2016 Form W-2 and subsequent Forms W-2 with employees and the Social Security Administration by Jan. 31, 2017, whether they will be filing paper or electronic copies.

The previous SSA filing deadline was the last day of February for paper W-2s and March 31 for electronic filers.

Additionally, several states have imposed or plan to  impose their own filing and reporting requirements related to Forms W-2. Some of these requirements are provided to employers before the 2016 filing season begins.

Starting with tax year 2016 Forms W-2s issued in 2017, employers in Ohio must include a school district's name and four-digit identification number with the school district income tax withheld in Box 20 of employees' copies of the form. The Ohio Department of Taxation is requesting that this be done to avoid confusion between the income tax and school district tax withheld for the city in which an employee lives.

In Alabama as of Jan. 1, 2016, employers must file Form W-2 with the Department of Revenue by Jan. 31. Employers can apply for an extension of up to 30 days for providing the W-2 forms to employees.

Alabama, Arizona, Georgia, Massachusetts and Utah require employers to provide employees with two copies of Form W-2 by Jan. 31 of the following year. New York requires employers to provide employees with two copies by Feb. 15, and employers do not have to file a copy with the state. Employers in Massachusetts can be granted an extension of up to 60 days for providing the form to terminating employees.

Massachusetts employers filing at least 50 Forms W-2 must submit them in machine-readable formats to the state by March 31. Employers filing paper W-2s must submit them by Feb. 28.

As of Dec. 22, 2014, Illinois requires employers to file Forms W-2 electronically with the Department of Revenue by Feb. 15. Utah employers must file Forms W-2 electronically with the state tax department by Jan. 31.

Employers in California can request an extension of up to 30 days to provide Forms W-2 to employees, provided the request is made before the statements are due.

Employers in Nebraska must file W-2s with the Department of Revenue by Feb. 1.

States such as Alabama, Virginia and Utah use the federal Form W-2 instead of a state form to report wages paid to employees and taxes withheld.

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