07 September 2016 Plan for earlier Form W-2 filing due dates this year In response to the steady increase in identity theft connected with tax refund fraud, legislation was enacted last year under the PATH Act (Public Law 114-113 ) that effective for tax year 2016 (filed in 2017) accelerates the federal Form W-2 filing due date to January 31. Note that certain Forms 1099-MISC also affected. The accelerated due date also applies to Form 1099-MISC that reports nonemployee compensation. The due dates for other information returns such as Form 1099-R remain unchanged (February 28 for paper filers and March 31 for electronic filers). Some states (e.g., North Dakota) automatically follow the federal Form W-2 filing due date. Other states enacted legislation this year to mirror the federal due date, forcing the filing due date for state Forms W-2 to the earlier deadline of January 31. To assist you in planning your year-end activities, we have prepared a chart of the state filing due dates as of now. The chart on the following pages shows the state filing due date for Forms W-2 and/or annual reconciliation returns. Changes from tax year 2015 are highlighted in yellow. Keep in mind, a number of state legislatures remain in session. Watch for the latest state Form W-2 filing due dates when we publish the Ernst & Young LLP year-end payroll checklist. * It varies from state to state whether the deadline is extended to the next business day when the deadline falls on a Saturday, Sunday or holiday. Check with the state taxing authority for more information. There is no state income tax in Alaska, Florida, Nevada, South Dakota, Texas, Washington or Wyoming. New Hampshire and Tennessee require income tax only from interest and dividends. ** Some states require only an annual reconciliation return and individual Forms W-2 are not required to be submitted.
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