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December 20, 2021
2021-2283

State Form W-2 filing due dates and electronic filing thresholds for tax year 2021

For federal reporting purposes, the due date for filing the 2021 Forms W-2 with the Social Security Administration (SSA) and furnishing copies to employees is January 31, 2022. Businesses with 250 or more Forms W 2 to file must submit them electronically with the SSA. The IRS has issued proposed regulations that, if finalized, would lower the electronic filing threshold to 100 or more forms effective for tax year 2022. (REG-102951-16.)

The chart below shows the state filing due dates as well as the threshold for filing state copies of Forms W-2 electronically. Note that some of the states conform with the federal threshold for filing electronically; therefore, should the IRS finalize regulations to lower the 2021 threshold to 100 or more forms, that same threshold applies in these states.

State Form W-2 filing requirements for tax year 2021

(Note that changes since November 2020 are highlighted in yellow.)

State

State Code FIPS(1)

When electronic filing is required*

Filing deadline(2)

Due date for employee copy

Alabama (AL)

01

25 or more

1/31

1/31

Alaska (AK)

02

No personal income tax

N/A

N/A

Arizona (AZ)

04

All employers

1/31

1/31

Arkansas (AR)

05

250 or more

1/31

1/31

California (CA)

06

Forms W-2 are not filed with the state

N/A

1/31

Colorado (CO)

08

250 or more

1/31

1/31

Connecticut (CT)

09

25 or more

1/31

1/31

Delaware (DE)

10

If required by IRS

1/31

1/31

District of Columbia (DC)

11

25 or more

1/31

1/31

Florida (FL)

12

No personal income tax

N/A

N/A

Georgia (GA)

13

If required to file Georgia withholding tax

returns electronically, or if required by IRS

1/31

1/31

Hawaii (HI)

15

All employers required to remit Hawaii withholding tax returns electronically (annual withholding liability exceeds $40,000)

2/28

1/31

Idaho (ID)

16

50 or more, or if required by the IRS

1/31

1/31

Illinois (IL)

17

All employers

1/31

1/31

Indiana (IN)

18

25 or more

1/31

1/31

Iowa (IA)

19

All employers if Iowa income tax withheld

2/15

1/31

Kansas (KS)

20

51 or more

1/31

1/31

Kentucky (KY)

21

26 or more

1/31

1/31

Louisiana (LA)

22

50 or more

1/31

1/31

Maine (ME)

23

250 or more (proposed rule would require electronic filing if required by the IRS)

1/31

1/31

Maryland (MD)

24

25 or more

1/31

1/31

Massachusetts (MA)

25

50 or more

1/31

1/31

Michigan (MI)

26

If required by IRS

1/31

1/31

Minnesota (MN)

27

10 or more

1/31

1/31

Mississippi (MS)

28

25 or more

1/31

1/31

Missouri (MO)

29

250 or more

1/31

1/31

Montana (MT)

30

Optional

1/31

1/31

Nebraska (NE)

31

50 or more

1/31

1/31

Nevada (NV)

32

N/A

N/A

N/A

New Hampshire (NH)

33

N/A

N/A

N/A

New Jersey (NJ)

34

All employers

2/15

2/15

New Mexico (NM)

35

25 or more

1/31

1/31

New York (NY)

36

Forms W-2 are not filed with the state

N/A

1/31

North Carolina (NC)

37

All employers

1/31

1/31

North Dakota (ND)

38

10 or more

1/31

1/31

Ohio (OH)

39

250 or more

2/28

1/31

Oklahoma (OK)

40

All employers

1/31

1/31

Oregon (OR)

41

All employers

1/31

1/31

Pennsylvania (PA)

42

10 or more

1/31

1/31

Rhode Island (RI)

44

If required by IRS and has a minimum of 25 Rhode Island employees

1/31

1/31

South Carolina (SC)

45

If required by the IRS

1/31

1/31

South Dakota (SD)

46

No personal income tax

N/A

N/A

Tennessee (TN)

47

No personal income tax

N/A

N/A

Texas (TX)

48

No personal income tax

N/A

N/A

Utah (UT)

49

All employers

1/31

1/31

Vermont (VT)

50

25 or more

1/31

1/31

Virginia (VA)

51

All employers

1/31

1/31

Washington (WA)

53

No personal income tax

N/A

N/A

West Virginia (WV)

54

25 or more

1/31

1/31

Wisconsin (WI)

55

10 or more

1/31

1/31

Wyoming (WY)

56

No personal income tax

N/A

 

Forms W-2 reference chart

*Refers to number of Forms W2

  1. Some software vendors use unique codes rather than the "FIPS 5-2" (e.g., Dun and Bradstreet (MSA)). Refer to SSA Publication No. ICN (EF-W2).
  2. This option is being phased out by the state.

Much of this information was obtained by Ernst & Young LLP during informal telephone, website or email surveys with state governmental agencies. Although surveys are useful in determining how government departments currently treat an issue, answers and positions derived from such surveys are not binding upon the state, cannot be cited as precedent, and may change over time and hence cannot be relied upon.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (kristie.lowery@ey.com)
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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